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TM 1 SCOPE AND MEANING OF ACCOUNTING 1

1.1 Introduction
1.2 Need and Role of Accounting
1.3 Meaning of Book-keeping and Accountancy
1.4 Accounting Science or Art
1.5 Definition and Explanation of Accounting
1.6 Users of Accounting
1.7 Scope/Branches of Accounting
1.8 Systems of Accounting
1.9 Objectives/Advantages of Accounting
1.10 Limitation
1.11 Terminology Often Used Some Basic Terms

TM II Financial Statement
Acc Cycle
Business events, transactions and the accounting system
The double entry: recording transactions
Extracting financial information from the accounting system
.
Principles and limitations of accounting .
Cost terms and concepts
PABU
Performance

TM III Accounting and its Relationship to Shareholder Value


and Business Structure

Resources of Fund
Capital and product markets
Value-based management
Accounting and strategy .
Structure of business organizations
A critical perspective .

TM IV Asset
Valuation and recording : Asset Items (cash, Acc Receiv
Inventory, etc)

TM V Liability and Equity


Valuation and Recording

TM VI COST ACCOUNTING 349


13.1 Introduction 349
13.2 Costing and Cost Accounting 350
13.3 Objectives of Costing 350
13.4 Cost Centre and Cost Unit 350
13.5 Elements of Cost 351
13.6 Classification of Costs 352
13.7 Difference Between Allocation and Apportionment
355
13.8 Methods of Costing 356
13.9 Techniques of Costing 357
13.10 Importance (Advantages) of Cost Accounting 358
13.11 Limitations of Cost Accounting
Relationship Cost Acc and Fin Statement

TM VII Management Control, Management Accounting and its


Rational-Economic Assumptions

Management control systems


Management planning and control systems and
management accounting
Non-financial performance measurement
Strategic management accounting
A theoretical framework for management accounting
-Concept of Management Accounting
-Management Accounting-Definition
-Importance and Need of Management Accounting
-Role of Management Accounting in Management
Process 340
- Objectives/Functions of Management Accounting
- Differences Between Financial Accounting and
Management Accounting
Realtionship Management Acc and Business

TM VIII UTS

TM IX Budget and Budgetary Control


Needs of Modern Management 400
Meaning of Budget and Budgeting 400
What is budgeting
The budgeting process
Retail budget example
Manufacturing budget example
Cash forecasting
Cash forecasting example: Retail News Group
Theoretical perspectives on budgeting
Meaning and Nature of Budgetary Control 401
Objectives of Budgetary Control 402
Requisites for Successful Budgetary Control System 402
Essential Steps for Installation of Budgetary Control
System 403
Advantages of Budgetary Control 405
Classification of Budgets 406
Differences between Fixed and Flexible Budget 408
Preparation of Cash Budget 413
Limitations of Budgetary Control
Zero Base Budgeting, Increamental etc

TM X Marketing Decisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . 103
Marketing strategy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . 103
Cost behaviour . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . 105
Costvolumeprofit analysis . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . 106
Alternative approaches to pricing . . . . . . . . . . . . . . . . . . . . .
. . . . . . 111
Cost-plus pricing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . 111
Target rate of return pricing . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . 112
Optimum selling price . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . 112
Special pricing decisions . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . 113
Transfer pricing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . 115
Segmental profitability . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . 115
Case study: Retail Stores PLC the loss-making division . .
. . . . . . . . . 117
Case study: SuperTech using accounting information to
win sales . . . 119
TM XI Operating Decisions
The operations function
Managing operations manufacturing
Managing operations services
Accounting for the cost of spare capacity
Capacity utilization and product mix
Theory of Constraints
Operating decisions: relevant costs
Make versus buy?
Equipment replacement
Relevant cost of materials
Other costing approaches
Total quality management
Cost of quality
Case study: Quality Printing Company pricing for capacity
utilization
Case study: Vehicle Parts Co. the effect of equipment
replacement on costs and prices

TM XII Human Resource Decisions


The cost of labour
Relevant cost of labour
Business processes and activity-based costs
Case study: The Database Management Company
labour costs and
unused capacity .
Case study: Trojan Sales the cost of losing a customer

TM XIii Accounting Decisions


Cost classification
Calculating product/service costs Shifts in management
accounting thinking
Alternative methods of overhead allocation
Contingency theory
International comparisons
Management accounting in Modern Business
Behavioural implications of management accounting
Case study: Quality Bank the overhead allocation
problem

TM IV Strategic Investment Decisions


Strategy
Investment appraisal
Accounting rate of return
Payback
IRR
NPV
Others
Case study: Goliath Co. investment evaluation

TM XV Performance Evaluation of Business Units


The decentralized organization and divisional performance
measurement
Ratios
Controllability
Case study: Majestic Services divisional performance
measurement
Transfer pricing
Transaction cost economics
TM XVI UAS

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