Cost Accounting 

Introduction to Cost Accounting: Meaning and Objectives

Difference Between Cost Accounting and Financial Accounting

Methods of Costing: Job, Process, Contract, etc.

Techniques of Costing: Marginal, Standard, Absorption, etc.

Classification of Costs: Fixed, Variable, Direct, Indirect

Cost Units and Cost Centres

Material Costing: Concepts and Importance

Inventory Control Techniques: EOQ, ABC, VED

Issue of Materials: FIFO, LIFO, Weighted Average

Labour Costing: Time and Piece Rate Systems

Labour Turnover: Causes and Effects

Overheads: Classification and Allocation

Absorption of Overheads: Methods and Problems

Preparation of Cost Sheet

Job Costing: Features and Accounting Procedure

Process Costing: Features and Treatment of Losses

Accounting for Joint Products

Accounting for By-Products

Operating Costing (Service Costing): Transport, Hospital, Hotel

Contract Costing: Features and Work-in-Progress Treatment

Standard Costing: Meaning and Uses

Material Variance Analysis

Labour Variance Analysis

Activity Based Costing (ABC): Concept and Advantages

Management Accounting 

Introduction to Management Accounting

Nature and Scope of Management Accounting

Functions of Management Accounting

Importance and Benefits of Management Accounting

Analysis of Financial Statements: Objectives and Tools

Comparative Financial Statements: Format and Interpretation

Common Size Statements: Use and Preparation

Trend Analysis: Interpretation of Trends in Financial Data

Accounting Ratios: Meaning and Importance

Liquidity Ratios (Current Ratio, Quick Ratio)

Profitability Ratios (Gross Profit Ratio, Net Profit Ratio)

Turnover Ratios (Inventory, Debtors, Creditors)

Funds Flow Statement: Preparation and Analysis

Cash Flow Statement (as per AS-3): Direct and Indirect Methods

Budgets: Types (Flexible, Fixed, Sales, Cash)

Budgetary Control: Meaning, Objectives, and Process