Accounting foundations and users

Unit 1: Fundamental of AccountingTopic 1 of 2

Browse the Advance Cost and Management Accounting syllabus

Advance Cost and Management Accounting

12 units

1 Fundamental of Accounting
- Accounting foundations and users
- Ethics and decision-making
2 Cost Behavior Analysis
3 Accounting for Overhead Cost
4 Income Measurement and Reporting
5 Cost Volume Profit Analysis
- CVP foundations and profit planning
- Resource constraints and linear programming
6 Short term Decision Making
- Short-term decisions and relevant costs
- Decision types
7 Budgeting and Controlling of Profit
8 Flexible Budget and Performance Analysis
- Flexible and static budgets
- Variances and performance reporting
9 Performance Measurement in Decentralization Organization
- Decentralization and responsibility accounting
- Implementation and responsibility centres
10 Capital Budgeting
11 Advance Cost Management Techniques
- Cost management and reduction
- Advanced management techniques
12 Project Work
- Project requirement
- Assignment and preparation

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What the syllabus expects

Concept, objectives, functions, scope and limitations of Cost and Management Accounting
Management Accounting versus Financial Accounting versus Cost Accounting. Users of accounting information

Accounting foundations and users

Bachelor of Business Studies (BBS) — Fourth Year

Subject: Advance Cost and Management Accounting (ACC 256)

Unit 1: Fundamental of Accounting

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

Explain the scope and key elements of accounting foundations and users.
Apply the relevant accounting or audit procedures using the stated reporting framework and interpret the resulting evidence.

Curriculum Scope

Concept, objectives, functions, scope and limitations of Cost and Management Accounting
Management Accounting versus Financial Accounting versus Cost Accounting. Users of accounting information

Detailed Microsyllabus

Accounting foundations
1. Objectives, functions, scope and limits.
2. Users of management information.
3. Financial, cost and management-accounting differences.
Application
1. Select information suited to a managerial question.
2. Explain relevance and limitations.
3. Connect accounting analysis with decisions.

Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 77–79.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here. Examples involving current laws, rates, institutional products or Nepalese status must identify the relevant period and official materials; no changing numerical or legal requirements are invented here.