Financial,Cost & Management Accounting detail BTEUP Diploma syllabus for Leather Technology (Tanning), effective from 2018, is collected from BTEUP 2017 Syllabus official website and presented for diploma students. The course details such as exam duration, Teaching Hr/week, Practical Hr/week, Total Marks, internal marks, theory marks, duration and credits do visit complete sem subjects post given below. The syllabus PDFs can be downloaded from official website.
For all other leather tech (tanning) 6th sem bteup diploma syllabus 2018 you can visit Leather Tech (Tanning) 6th Sem BTEUP Diploma Syllabus 2018 Subjects. The detail syllabus for financial,cost & management accounting is as follows.
Rationale:
Knowledge of raw hides and skins their availabity, marketing, storing, packing and dispatch is necessary for foreign trade of raw hides and skins. Terms associated with consumption, distribution, demand and supply, budget and revenue in relation to Indian economy are useful to the students. Knowledge of book keeping and accountancy, meterial management and marketing techniques is an aided advantage to the diploma student in leather technology.
SECTION A
A. FINANCIAL ACCOUNTING
1. BOOK KEEPING & ACCOUNTANCY :
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2. CONCEPTS AND CONVENTIONS OF ACCOUNTANCY :
Concepts of accounting, conventions of accouting.
3. JOURNAL, LEDGER AND TRIAL BALANCE :
Journal, rules for journaling, Ledger, Need of ledger, Rules of posting, Trial balance, Methods of preparing trial balance, Disclosed and undisclosed errors in trial balance, suspense A/c.
4. CASH BOOK AND OTHER BOOKS :
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5. FINAL ACCOUNTS WITH ADJUSTMENTS :
Trading A/c, Manufacturing A/c, Profits and loss A/c, Balance sheet with all adjustments.
6. BANKING TRANSACTIONS :
Meaning and functions of bank, Bank account opening methods, Chaque, Kinds of cheque, Crossing and Indorsement of chaque, Dishonoured cheque.
SECTION B
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1. INTRODUCTION AND NEED OF COST AND MANAGEMENT ACCOUNTING:
Introduction, meaning, need, functions of cost of management accounting, Emergence of management accounting, Difference between management and financial accounting, Different methods of cost finding.
2. ELEMENTS OF COST AND PRODUCTION EXPENSES :
Production expenses and their classification, Direct and indirect expenses, Direct and indirect material, Direct and indirect labour, Classification of indirect expenses, Components of total cost.
3. MATERIALS AND MATERIAL CONTROL :
Importance of materials, Objects of material control, Kinds of materials, Management and organisation of stores, Purchasing, Storing and issuing of materials, receipt of materials, Issue of materials, returns and transfer of materials, Methods of pricing the materials, LIFO and FIFO methods, Inventory systems, Inventory control, Stock levels, Economic order quantity, ABC techniques of inventory control, Bin card.
4. INDIRECT EXPENSES AND THEIR ALLOCATION :
Indirect expenses and their kinds, Classificaiton of overheads, Difference between oncost and overheads.
5. BUDGETS AND BUDGETARY CONTROL :
Meaning of unit costing system, Preparation of statement of cost, Cost sheet and tender statement.
6. BUDGETS AND BUDGETARY CONTROL :
Budget and budgetary control, Essential of effective budgeting, type of budgets, Preparation of production budget, Material budget, Sales budget, Sales and distribution overhead budget, Master budget, Flexible budget, Computation of semi-variable expenses.
7. STANDARD COSTING AND VARIANCE ANALYSIS :
Standard cost, Standard costing, Essentials for success of standard costing system, Objects, Advantages and disadvantages, Difference between standard costing and budgetary control, Variance analysis, Calculation of material variances, Labour variances and overhead variances.
8. MARGINAL COSTING AND BREAK-EVEN ANALYSIS :
Marginal costing and marginal cost, Advantages, Limitations, Cost volume-profit analysis, Dreak-even analysis, Contribution, Profit volume ratio, Break-even point, Margin of safety, Variable cost.
For detail syllabus of all other subjects of BE Leather Tech (Tanning), effective from 2018 do visit Leather Tech (Tanning) 6th Sem BTEUP syllabus for 2018.
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