Coming soon
Business Budgeting
To familiarize the students with various concepts of budgets
Business Budget and Budgeting: Terminology of Budgets and its procedure, Budgetary control, Meaning, features, process.
Types of Budget: Fixed and flexible budget, Meaning, Importance, Features, and Difference between fixed and flexible budget.
Functional Budgets: Sales Budgets, Production Budget, Production Cost Budget, Master Budget, and Cash Budget
Analysis of Budget variances:
Material, Labour & Sale variances
Zero Base Budgeting: Origin, Concept, Advantages & Limitations
Performance Budgeting: Meaning, Features, Importance & limitations
• 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
• 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
