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Business Budgeting [1]

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: 
2018-2019 [2]

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Source URL: https://www.business.iisuniv.ac.in/courses/subjects/business-budgeting

Links:
[1] https://www.business.iisuniv.ac.in/courses/subjects/business-budgeting
[2] https://www.business.iisuniv.ac.in/academic-year/2018-2019