Cost and management accounting

Cost and management accounting

Bachelor of Business Studies (BBS) — Second Year

Subject: Cost and Management Accounting (MGT 212)

Unit 1: Conceptual Foundation

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of cost and management accounting.
• Prepare the relevant cost records or calculations and interpret their use in managerial planning and control.

Curriculum Scope

• Cost accounting and cost accountancy
• Meaning, objectives, importance and scope
• Advantages and limitations
• Financial-accounting limitations
• Similarities and differences among financial, cost and management accounting

Detailed Microsyllabus

1. Cost-accounting foundations

   1. Cost accounting, cost accountancy and management accounting.
   2. Objectives, importance and scope.
   3. Advantages and practical limitations.

2. Relationships among accounting fields

   1. Limits of financial accounting for internal decisions.
   2. Financial, cost and management information needs.
   3. Compare purposes, users and reporting approaches.

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Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 31-34.

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.