Question bank

 Unit 5

  •  Scope & functions of management accounting (10M) 
  • Difference between cost, financial & management accounting (10M)
  • Emerging trends in management accounting  **(10M)

Unit 4
  • Budget manual(5M)
  • Budget & budgetary control (10M) 
  • Classification of budgets** (10M)
  • Cash budget(problems)**
  • Flexible budget (problems) **
  • Principle budget factor(5M)

Unit 3
  • Methods of costing - job & batch costing differences
  • Problems in job costing*, process costing & operating costing- transportation**, electricity  costing *
  • Powerhouse, telecommunication costing *
  • Hotel, hospital costing ,unit costing, batch costing (5M)
Unit 2
  • Elements of cost *** , cost sheet problems 
  • Material purchase procedure
  • Methods of inventory control ***
  • Methods of pricing of issues- LIFO, FIFO, simple average, weighted average problems **
  • Accounting for labour cost (10M)
  • methods of remuneration **
Unit 1
  • Reasons, needs,methods of reconciliation**
  • Cost concepts
  • Cost ledger accounting **
  • Cost book keeping (5M) 
  • Problems in reconciliation*

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Methods of remuneration

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Direct Taxes- 1 ( Income exempted from Tax (Section 10)

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