Published on Financial Studies (https://finance.iisuniv.ac.in)

Home > Business Budgeting

Business Budgeting [1]

Paper Code: 
FSG 317
Credits: 
3
Contact Hours: 
45.00
Max. Marks: 
100.00
Objective: 

To familiarize the students with various concepts of budgets

8.00
Unit I: 
UNIT I

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

9.00
Unit II: 
UNIT II

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

10.00
Unit III: 
UNIT III

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

9.00
Unit IV: 
UNIT IV

Analysis of Budget variances:

Material, Labour & Sale variances

8.00
Unit V: 
UNIT V

Zero Base Budgeting: Origin, Concept, Advantages & Limitations

Performance Budgeting: Meaning, Features, Importance & limitations

Essential Readings: 
  • 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

 

References: 
  • 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

 

 

Note- The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless

 

Academic Year: 
2014-2015 [2]

Follow Financial Studies on:

IIS (Deemed to be University)

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

Source URL: https://finance.iisuniv.ac.in/courses/subjects/business-budgeting-11

Links:
[1] https://finance.iisuniv.ac.in/courses/subjects/business-budgeting-11
[2] https://finance.iisuniv.ac.in/academic-year/2014-2015