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Business Budgeting [1]

Paper Code: 
ABF 302
Credits: 
3
Contact Hours: 
45.00
Max. Marks: 
100.00
Objective: 

To familiarize the students with various concepts of budgets

8.00

Business Budget and Budgeting: Terminology of Budgets and its procedure, Budgetary control, Meaning, features, process.

9.00

Types of Budget: Fixed and flexible budget, Meaning, Importance, Features and Difference between fixed and flexible budget.

10.00

Functional Budgets: Sales Budgets, Production Budget, Production Cost Budget, Master Budget and Cash Budget.

9.00

Analysis of Budget variances:
Material, Labour & Sale variance

8.00

Zero Base Budgeting: Origin, Concept, Advantages & Limitations
Performance Budgeting: Meaning, Features, Importance & limitations

References: 

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

Academic Year: 
2015-2016 [2]

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Gurukul Marg, SFS, Mansarovar, Jaipur 302020, (Raj.) India Phone:- +91-141-2400160-61, 2397906-07, Fax: 2395494, 2781158

Source URL: https://accountingtaxation.iisuniv.ac.in/courses/subjects/business-budgeting-5

Links:
[1] https://accountingtaxation.iisuniv.ac.in/courses/subjects/business-budgeting-5
[2] https://accountingtaxation.iisuniv.ac.in/academic-year/2015-2016