BBA Semester V-
501 Accounting For Management
Units-
- Introduction to Management accounting: Nature, scope, significance and functions of Management Accounting VS Financial Accounting Management accounting VS Cost Accounting.
- Cash flow, Fund flow, ratio Analysis
- Cost concept-Analysis and Classification of Cost- Fixed cost-variable costs-incremental costDifferential cost- Opportunity cost- Cost-volume Profit analysis-Decision involving alternative choice-Make or Buy Decision
- Budgeting and Budgetary Control: Budgeting as a tool, Uses and organization of the Budgeting , Limiting Budget factors, The Budgeting Process, Step in budget Preparation, Types of Budgets.
Text Books:-
- Principal and Practice of Cost Accounting – Prasad NK – Vikas Publication
- Advance Cost Accounting- Lall Nigam & Sharma-Himalaya Publication
- Cost Accounting –Tulkaram Rao- New age International
- Management Accounting- SN Maheshwari- Sultan Chand
- Management Accounting – Khan & Jain – Tata McGraw Hill
502 Company Organization
Units-
- Joint stock Company – Definition- features kinds of company – formation-promotion and incorporation- steps and formalities. Memorandum of Articles of association- issue of prospectus – statement in lieu of prospectus.
- Broad of directors, Managing directors, General Directors – status- appointment – rights, duties and liabilities- terminations- remuneration. Secretary and auditor- status- appointmentrights and duties and liabilities- termination- remuneration.
- Company meetings- Kinds- issues of notices- agenda- quorum-proxies- Motions and resolutions.
- Kinds of resolution- minutes- kinds of minutes-reports of company meeting. Winding up of companies and dissolutions- reasons- modes of winding up.
Text Books:-