18-Jan-19 Receipt & Payment Method Numerical

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1 Name: Dr. Alok Goyal Class and Section: B.Com. III (A & B) Subject: _Management Accounting Week Date Topic Introduction to Accounting -Jan-9 Classification of Accounting- Financial Accounting Classification of Accounting- Financial Accounting - Concepts -Jan-9 Classification of Accounting- Cost Accounting Classification of Accounting- Management Accounting Definitions -Jan-9 Functions of Management Accounting Scope of Management Accounting 4-Jan-9 Difference between Management Accounting & Financial Accounting Difference between Management Accounting & Cost Accounting Utility of Management Accounting -Jan-9 Limitations of Management Accounting 6-Jan-9 Importance of Management Accounting 7-Jan-9 Techniques of Management Accounting Cost Control Tools of Cost Control Cost Reduction 8-Jan-9 Tools of Cost Reduction Meaning of Budget 9-Jan-9 Meaning of Budgetary Control 0-Jan-9 Difference between Budget, Budgeting and Budgetary Control Precautions of Budgeting Difference between Budget and Forecast -Jan-9 Objectives of Budgetary Control Advantages of Budgetary Control -Jan-9 Limitations of Budgetary Control -Jan-9 Kinds of Budgets 4-Jan-9 Sales Budgets Production Budget Materials Budget Plant Budget Overhead Budget -Jan-9 Research & Development Budget Cash Budget 6-Jan-9 Receipt & Payment Method 7-Jan-9 8-Jan-9 9-Jan-9 0-Jan-9 4 Adjusted Profit & Loss Method -Jan-9 Balance-sheet Method Master Budget -Jan-9 Budgets According to Flexibility

2 -Jan-9 4-Jan-9 -Jan-9 6-Jan-9 7-Jan-9 8-Jan-9 9-Jan-9 0-Jan-9 -Jan-9 Budgets According to Flexibility Numerical Budgets According to Flexibility Numerical Sir Chhoti Ram Jayanti Republic Day Budgets According to Periods Budgets According to Conditions Zero Base Budgeting Zero Base Budgeting Performance Budgets -Feb-9 Performance Budgets -Feb-9 -Feb-9 4-Feb-9 -Feb-9 6-Feb-9 Test of st Chapter 7-Feb-9 8-Feb-9 Meaning & Definition of Standard Costing Features of Standard Cost Features of Standard Costing Difference between Estimated Cost and Standard Cost 9-Feb-9 Advantages of Standard Costing Limitations of Standard Costing 0-Feb-9 Vasant Panchami / -Feb-9 First Assignment -Feb-9 Factors/ Procedure of Determining Standards Analysis of Variances Classification of Variances Material Variances- Cost, Price and Usage Theory -Feb-9 Material Variances Numerical of Cost, Price and Usage 4-Feb-9 -Feb-9 Material Mix Variance Numerical of Material Mix Variance 6-Feb-9 Material Yield Variance Numerical of Yield Variance 7-Feb-9

3 4 8-Feb-9 9-Feb-9 0-Feb-9 -Feb-9 -Feb-9 -Feb-9 4-Feb-9 -Feb-9 6-Feb-9 7-Feb-9 8-Feb-9 Labour Variances- Cost Variance Labour Rate Variance Labour Efficiency Variance Idle Time Variance Labour Mix Variance Labour Yield Variance Wage Variance Guru Ravi Dass Birthday -Mar-9 -Mar-9 -Mar-9 4-Mar-9 -Mar-9 6-Mar-9 7-Mar-9 8-Mar-9 9-Mar-9 0-Mar-9 -Mar-9 -Mar-9 -Mar-9 Test of nd Chapter nd Assignment Meaning of Marginal Cost Meaning of Marginal Costing Characteristics of Marginal Costing Assumptions of Marginal Costing Maha Shivratri

4 4 4-Mar-9 -Mar-9 6-Mar-9 7-Mar-9 8-Mar-9 9-Mar-9 0-Mar-9 -Mar-9 -Mar-9 -Mar-9 4-Mar-9 -Mar-9 6-Mar-9 7-Mar-9 8-Mar-9 9-Mar-9 0-Mar-9 -Mar-9 Absorption Costing Difference between Absorption Costing & Marginal Costing Advantages of Marginal Costing Limitations of Marginal Costing Numerical Numerical Marginal Cost Equation Special Terms- Contribution Special Terms- P/V Ratio Special Terms- BEP Methods of Drawing BEP Angle of Incidence Calculation of BEP Margin of Safety -Apr-9 -Apr-9 -Apr-9 4-Apr-9 -Apr-9 6-Apr-9 7-Apr-9 8-Apr-9 9-Apr-9 0-Apr-9 -Apr-9

5 4 -Apr-9 -Apr-9 4-Apr-9 -Apr-9 6-Apr-9 7-Apr-9 8-Apr-9 9-Apr-9 0-Apr-9 -Apr-9 -Apr-9 -Apr-9 4-Apr-9 -Apr-9 6-Apr-9 7-Apr-9 8-Apr-9 9-Apr-9 0-Apr-9 Test of rd Chapter Vaisakhi / Ambedkar Jyanti / Mahavir Jayanti Meaning of Responsibility Accounting Definition of Responsibility Accounting Steps Involved in Responsibility Accounting Responsibility Centre Significance of Responsibility Accounting Divisional Performance Measurement Divisional Performance Measurement CONTD

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