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Budgeting foundations

Unit 7: Cost Accounting for Planning and ControlTopic 5 of 7
Browse the Cost and Management Accounting syllabus

Cost and Management Accounting

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What the syllabus expects

  • Concept, features and importance
  • Budget and budgetary control

Budgeting foundations

Bachelor of Business Studies (BBS) — Second Year

Subject: Cost and Management Accounting (MGT 212)

Unit 7: Cost Accounting for Planning and Control

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

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

Curriculum Scope

  • Concept, features and importance
  • Budget and budgetary control

Detailed Microsyllabus

  1. Budgeting foundations

    1. Budget objectives, features and importance.
    2. Plans expressed in quantitative terms.
    3. Link departmental budgets to organizational goals.

  2. Budgetary control

    1. Responsibility, comparison and corrective action.
    2. Coordination and communication in the budget process.
    3. Limitations of rigid or unrealistic budgets.

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.