IV/JNU OLE 4.4.2.2 Sales Margin or Sales Profit..... 58 Summary..... 59 2. Cost accounting is a practice of cost control which is as follows:-(a) Cost accounting is a branch of systematic knowledge that is a discipline by itself. ... BBAN301 Cost and Management Accounting (Updated) VIEW. bba 110-cost accounting cost accounting bba-ii unit meaning and scope of cost accounting: basic cost concepts elements of costs, classification of costs, total The notes are helpful for fifth semester BBA students who are preparing for their semester exams. 1. Whether you are a BBA, B.COM, BCA or MBA student, our notes on financial accounting are made for all. SECTION - B: FUNDAMENTALS OF COST ACCOUNTING Study Note 4 : Fundamrntals of Cost Accounting 4.1 Meaning, Definition, Significance of Cost Accounting, its relationship with Financial Accounting & Management Accounting 215 4.2 Classification of Costs 227 4.3 Format of Cost Sheet 240 Contents BBAN302 Marketing Management (Updated) VIEW. It is designed according to the syllabus of popular business management colleges and universities. You will always notice the new notes on our website because we update our notes periodically. This thread contains quality notes/handout for the subject MANAGEMENT ACCOUNTING, which can be downloaded in the PDF format. (b) Cost accounting is a science and arts both. Introduction to Cost Accounting : Meaning and definition, scope and use of cost accounting, cost centre, cost accounting and financial accounting, cost concepts, classification of costs. Hope these notes on MANAGEMENT ACCOUNTING … 1.5.2 Management accounting 1.5.3 Cost accounting 1.5.4 Distinction between financial and management accounting 1.6 Summary 1.7 Keywords 1.8 Self assessment questions 1.9 References/suggested readings 1.0 OBJECTIVES After going through this lesson, you will be able to- • Understand the meaning and nature of accounting. Cost Accounting text book pdf: Here you can download Cost Accounting text book pdf for B.com 2nd year students this book is also useful for CA IPCC, B.com, BBA 1st year students. It consist its own principles, concepts and conventions which may vary from industry to industry. COST ACCOUNTING Study Note 1 : Introduction to Cost Accounting 1.1 Definition, Scope, Objectives and Significance of Cost Accounting 1 1.2 Cost Object, Cost Centers and Cost Unit – Elements of Cost 7 1.3 Classification of Cost 13 Study Note 2 : Cost Ascertainment - Elements of Cost 2.1 Material Cost (CAS-6) 23 2.2 Employee Costs (CAS-7) 71 FINANCIAL ACCOUNTING PAPER CODE: BBA-103 NOTES UNIT-I Meaning and scope of accounting, nature of financial accounting principles, basis of accounting; accounting process – from recording of business transaction to preparation of trial balance Q1: Define accounting. Cost accounting is the process of recording, classifying, analyzing, summarizing, and allocating costs associated with a process, and then developing various courses of action […] Maharshi Dayanand University (MDU) BBA Notes.

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