Management Accounting (Tools and Techniques) – SYBBI Syllabus

Management Accounting (Tools and Techniques) – SYBBI Syllabus

Modules at a Glance

SR.NO

Module

1 Overview of Management Accounting (Scope, Functions and Objectives)
2 Interpretation of financial statements, Cost audit
3 Marginal and absorption costing
4 Managerial decision making

Management Accounting (Tools and Techniques) – Syllabus Overview

SR.NO

Module

1 1. Overview of Management Accounting (Scope, Functions and Objectives)

2. Treasurer and Controller (Compare and Contrast Roles)

3. Meaning and Use of: Different costs for different purposes:

a)   Product Costs and Period Costs

b)   Direct Costs and Indirect Costs

c)   Cash Costs and Non-cash Costs

d)   Opportunity Costs

e)   Fixed Costs, Variable Costs, Mixed Costs, Step Fixed Costs

4.    MIs management information system

a)   concept, need, characteristics, role, limitations, MIS and computers

b)   different types of reports

2 Interpretation of financial statements with the help of

a. Notes to accounts

b. Directors report and auditor’s report

(contents and importance of notes to accounts, director’s report and auditor’s report)

Cost audit

(items covered under cost audit rules, functions and scope of cost audit, cost audit program under companies act)

3 Marginal and absorption costing

  1. Meaning, advantages and limitations
  2. Cost volume profit analysis –meaning & computation of breakeven point, break even sales (units) ,break even sales (), margin of safety
  3. Single limiting factor analysis where a company has restricted freedom of action.
  4. Graphical linear programming (including an explanation of shadow prices).
4 Managerial decision making

Managerial decision making 15L (product mix decisions, make or buy decisions, operation or shut down decisions, accept-reject export orders)

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