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Home / Syllabus / Master of Commerce (M.Com.) / Advance Accountancy / Semester 1 / Advanced Cost and Management Accounting I

Master of Commerce (M.Com.) Advanced Cost and Management Accounting I Syllabus - Mumbai University 2026

Advanced Cost and Management Accounting I Syllabus.pdf
Mandatory course · Semester 1 · M.Com. Advance Accountancy · 4 credits · 100 marks

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Syllabus for Advanced Cost and Management Accounting I

Mandatory course · Semester 1 · M.Com. Advance Accountancy · 4 credits · 100 marks

Module I: (2CREDITS)

  • Unit 1 Marginal Costing, Absorption Costing and Management Decisions A) Meaning of Absorption Costing - Distinction between Absorption Costing
  • and Marginal Costing - Problems on Breakeven Analysis - Cost Volume
  • Profit Analysis - Breakeven Charts - Contribution Margin and Various
  • Decision Making Problems B) Managerial Decisions through Cost Accounting such as Pricing Accepting
  • Special Offer - Profit Planning - Make or Buy Decisions - Determining Key
  • Factors - Determining Sales Mix - Determining Optimum Activity Level - Performance Evaluation - Alternative Methods of Production, Cost
  • Reduction & Cost Control
  • Unit 2 Standard Costing A) Standard Costing as an Instrument of Cost Control and Cost Reduction - Fixation of Standards B) Theory and Problems based on Analysis of Variances of Materials, Labour
  • Overheads and Sales including Sub-variances

Module II: (2CREDITS)

  • Unit 3 Budgetary Control A) Budget and Budgetary Control - Zero Based Budget - Performance Budgets
  • - Functional Budgets Leading to thePreparation of Master Budgets B) Capital Expenditure Budget - Fixed and Flexible Budgets - Preparation of Different Types of Budgets
  • Unit 4 Operating Costing A) Meaning of Operating Costing - Determination of Per Unit Cost - Collection
  • of Costing Data B) Practical Problems based on Costing of Hospital, Hotel and Goods & Passenger Transport

References

  •  Cost Accounting by CMA G.C. Rao  Cost Accounting (theories, Problems & solutions) by CMA M.N.Arora  Cost Accounting (Principles & Practice) by S.P.Jain , Narang&Agarwal  Principles of Cost Accounting by Garg&Lal.  Elements of Cost Accounting by Dr. S.N.Maheshwari
  • Contemporary Cost Accounting & Auditing by Kamal Gupta, Tata Mc-Graw Hill, New Delhi
  • A Hand-Book of Practical Cost Accounting by B.N. Tandon, S. Chand and Company, New Delhi  Fundamentals of Cost Accounting by Kamal Gupta and Ashok Arora, Tata McGraw Hill, New Delhi  Cost Accounting: Principles and Practice by Ravinder Kumar, Virender Sharma, PHI Learning Pvt. Ltd., New  Cost Accounting for CA IPCC by Sanjib Kumar Basu, Pearson Education,New Delhi  Jha& Shah, Cost Accounting, Himalayan Publication, Mumbai.

Reproduced from the University of Mumbai syllabus for M.Com. (Advance Accountancy) under NEP 2020, in force from the academic year 2023-24. Wording is as printed in that syllabus. Module numbering is as printed there too.

The complete syllabus

This subject is cut from the University circular for its specialisation. Open a document here if you want the whole thing rather than a single subject.

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