Cost and Management Accounting

Course Code: BBA 315

Credit Hour: 3

Course Group: Core Courses

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Introduction to cost and management accounting: costs in the management accounting system - the elements of cost accounting.

Cost determination: the costing treatment of materials - material control - stock valuation concepts - accounting for labor costs - the cost accounting treatment of overheads - cost bookkeeping.

Cost accounting methods: job and batch costing - contract cost accounting - process costing - cost accounting for service activities

Budgetary planning and control: budgetary procedures - budgetary techniques - budgetary control – the behavioral connection.

Standard costing and variance analysis: The Standard-Setting Process - Variance Analysis.

Costs for decision-making: marginal costing - cost concepts and short-term decision-making - management information for long-term business decisions

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Text Book:

Alan Pizzey, Cost and Management Accounting, Sage Publications Ltd.

Reference Books:

Duncan Willianson, Cost and Management Accounting, Prentice Hall P.K. Jain, Cost Accounting, Tata-McGraw Hill, India.