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Business Budgeting
Paper Code:
ABF 302
Max. Marks:
100.00
Objective:
To familiarize the students with various concepts of budgets
8.00
Unit I:
Business Budget and Budgeting: Terminology of Budgets and its procedure, Budgetary control, Meaning, features, process.
9.00
Unit II:
Types of Budget: Fixed and flexible budget, Meaning, Importance, Features and Difference between fixed and flexible budget.
10.00
Unit III:
Functional Budgets: Sales Budgets, Production Budget, Production Cost Budget, Master Budget and Cash Budget.
9.00
Unit IV:
Analysis of Budget variances:
Material, Labour & Sale variances
8.00
Unit V:
Zero Base Budgeting: Origin, Concept, Advantages & Limitations
Performance Budgeting: Meaning, Features, Importance & limitations
Essential Readings:
- M.R. Agarwal, “ Business Budgeting” Garima Publications, Jaipur
- Agarwal, Vijay, Surolia, “Business Budgeting” Ramesh Book Depot” New Delhi- Jaipur
- S.N Maheshwari, “ Management Accounting and Control” Sultan Chand and Sons, New Delhi
References:
- M.Y.Khan and P.K.Jain, “Management Accounting” Himalaya Publishing House, New Delhi
- Jawahar Lal, “ Accounting for Management” Himalaya publishing house, New Delhi.
- Owswal, Sharma, “ Business Budgeting” Kailash Book Depot” Jaipur
Academic Year:
