Cost and Management Accounting by Jain and Narang by jiq84077

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									                   University College for Women, Koti.
                     B.Com (Computers) VI Semester
               COST AND MANAGEMENT ACCOUNTING

Paper Code No: 603                                         Duration: 2hr 30mts
Instruction: 4ppw                                          Marks: 50

Objectives: To acquaint the students with certain methods of cost accounting &
management

UNIT I: Methods of Costing
Job and Contract Costing

UNIT II: Process Costing
Job v/s Costing, Waste, Scrape, Defectives, Losses & Gains Normal, Abnormal, Partial
Sale, Joint and by Products

UNIT III: Financial Statement Analysis
Meaning, Advantages, Limitations, Different types of Statements, Comparative,
Horizontal and Vertical Analysis- Preparation & Presentation of Statements for analysis

UNIT IV: Ratio analysis
Meaning, Classification- Advantage and Limitations

UNIT V: Computation of Ratios
Computation and Interpretation of Different Accounting Ratios- Construction of Balance
Sheet


SUGGESTED READINGS:
  1. Jain & narang, cost accounting, kalyani publishers, new Delhi
  2. S.P.Iyengar, cost accounting, sultanchand and sons, new Delhi
  3. khan and jain, cost accounting, tata mcgraw hill &co. new Delhi
  4. Jawarharlal, cost accounting, tata mcgraw hill &co. new Delhi
  5. SP gupta management accounting manmohan & goyal
  6. RK sharma & shashi k gupta, management accounting kalyani publishers, new
     Delhi

								
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