Are you looking for Management Accounting Important Questions Gauhati University ? If you want to know about Gauhati University B.COM 5th Semester Management Accounting Important Questions, then in this post we have discussed what will be the Important Questions for Gauhati University B.COM Fifth Semester Management Accounting upcoming examinations.
So, you read this post from beginning to end, after that you will get to know about Gauhati B.com 5th Sem Management Accounting Important Questions for upcoming exams.
Gauhati University B.com 5ᵗʰ Sem Management Accounting Important Questions 2022
Unit 1: Introduction
Mean,ing, Objectives, Nature and Scope of management accounting, Difference between cost accounting and management accounting, Application of Cost concepts for managerial decision making; Concept of Cost control and Cost reduction, Cost management
Unit 2: Financial Statement Analysis:
Meaning and objectives of Financial Statement Analysis; Techniques of Financial Statement analysis – Comparative Statement, Common-size Statement and Trend Analysis. Meaning of Accounting Ratio, Classification of Accounting Ratios; objectives of Ratio Analysis; Advantages and Limitations of Ratio Analysis; Precaution to be taken before using Ratios; Computation of various Ratios – Activity Ratios, Liquidity Ratios, Solvency and Leverage Ratios and Profitability Ratios;
Unit 3: Budgetary Control
Budgeting and Budgetary Control: Concept of budget, budgeting and budgetary control, objectives, merits, and limitations. Budget administration. Functional budgets. Cash Budget. Fixed and flexible budgets. Preparation of Cash Budget and flexible budgets.
Unit 4: Standard Costing
Standard Costing and Variance Analysis: Meaning of standard cost and standard costing, advantages, limitations and applications. Variance Analysis – material, labour, overheads and sales variances. Disposition of Variances.
Unit 5: Marginal Costing
Absorption versus Variable Costing: Distinctive features and income determination. Cost-Volume-Profit Analysis, Profit / Volume ratio. Break-even analysis-algebraic and graphic methods. Angle of incidence, margin of safety.
