Previous year question paper for CMA (BBA 3rd)

Introduction: Cost and Cost Accounting, Scope, Objectives, Advantages and disadvantages,

Installation of costing system.

Material Control, Labour control, Overhead control, Fixed and Variable, direct and indirect.

Analysis of Cost – Preparation of cost sheet, estimate, tender and quotation.

Marginal Costing: Marginal cost vs. marginal costing; contribution , P/V ration; Break even

analysis, margin of safety, application of marginal costing.

Standard Costing and Variance Analysis: material variances , labour variances.

Reconciliation of cost and financial Accounts.

Funds Flow Statement.

Cash Flow Statement (as per AS14)

Budgetary Control: Meaning, Classification, types of budget (fundamentals only).