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CCMA Lesson Plan

The document outlines the step groups and step names for various topics related to cost and management accounting. It includes 12 units covering definitions, objectives, advantages, limitations and applications of concepts like marginal costing, absorption costing, break-even analysis, decision making techniques, budgeting, standard costing, variance analysis, financial statement analysis using tools like ratios and comparative statements, cash flow statements and their preparation. Each unit is further divided into topics to be covered in the specified number of classes.

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224aki
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130 views4 pages

CCMA Lesson Plan

The document outlines the step groups and step names for various topics related to cost and management accounting. It includes 12 units covering definitions, objectives, advantages, limitations and applications of concepts like marginal costing, absorption costing, break-even analysis, decision making techniques, budgeting, standard costing, variance analysis, financial statement analysis using tools like ratios and comparative statements, cash flow statements and their preparation. Each unit is further divided into topics to be covered in the specified number of classes.

Uploaded by

224aki
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLS, PDF, TXT or read online on Scribd
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Step Group Step Name

Step Group Step Name


Unit -1(chap-1) Definition-
Unit -1(chap-1) Features
Unit -1(chap-1) Objectives
Unit -1(chap-1) Scope , Functions
Unit -1(chap-1) Advantages and Limitations
Unit -1(chap-1) Relationship between Cost, Management and Financial Accounting
Unit -1(chap-1) Meaning of Cost Concept Definition,Importance ,Limitations,Marginal Cost Equation
Unit -1(chap-1) Planning Process- Component of learning
Unit -1(chap-1) Difference between Marginal Costing and Absorption Costing
Unit -1(chap-1) Application of Marginal Costing
Unit -1(chap-1) CVP Analysis
Unit -1(chap-1) Break Even Analysis: Meaning Assumptions
Unit -1(chap-2) Decision Making Make or Buy
Unit -1(chap-2) Add or Buy
Unit -1(chap-2) Sell Or Process Further
Unit -1(chap-2) Operate Or shut down
Unit -1(chap-2) Special-Order Pricing and Replace or Retain
Unit-2(chap-1) Budget: Meaning,Definition,Objective
Unit-2(chap-1) Advantages and Limitations,Essentials of Budgets Budgetary Control
Unit-2(chap-1) Classification of Budgets, Types
Unit-2(chap-1) Preparation of Budgets.
Unit-2(chap-2) Standard Costing: Meaning ,Definition,Importance
Unit-2(chap-2) Standard Costing and Historical Costing, Points,Steps involved in Standard Costing
Unit-2(chap-2) Variance Analysis: Material variance - Labour variance - Overhead variance - Sales vari
Unit-2(chap-2) Material variance
Unit-2(chap-2) Labour variance -
Unit-2(chap-2) Overhead variance
Unit-2(chap-2) Sales variance.
Unit-3 Meaning – objectives of financial statement
Unit-3 Tools/ Methods or techniques of financial statement
Unit-3 Comparative Statement, Common Size Statement, Trend Analysis
Unit-3 Ratios-Meaning, objectives
Unit-3 Classification-of Ratios (traditional)
Unit-3 Liquidity ratios
Unit-3 Long – term solvency
Unit-3 Activity ratios
Unit-3 Profitability ratios
Unit-4 Meaning& Importance of fund flow statement
Unit-4 Limitations
Unit-4 difference between Fund Flow Statement And Income Statement
Unit-4 difference between Fund Flow Statement And Balance Sheet
Unit-4 Statement of changes n working capital
Unit-4 Statement of Sources And Applications Of Funds
Unit-5 Meaning And Importance Of Cash Flow Analysis
Unit-5 difference between Fund Flow Statement And Cash Flow Statement
Unit-5 Cash flow From Operating Activities
Unit-5 Cash flow From Investing Activities
Unit-5 Cash Flow From Financial Activites
Unit-5 Procedure for Preparation Of Cash Flow Statement
Code Start Date End Date
NumberOfClasses
Description
Step Code 12/2/18 15/2/18 5 This is my first step
Topic 1
Topic 2
Topic 3
Topic 4
Topic 5
Topic 6
Topic 7
Topic 8
Topic 9
Topic 10
Topic 11
Topic 12
Topic-1
Topic-2
Topic-3
Topic-4
Topic-5
Topic1
Topic 2
Topic 3
Topic 4
Topic 5
Topic 6
Topic 7
Topic 8
Topic 9
Topic 10
Topic 11
Topic 1
Topic 2
Topic 3,4,5&6
Topic 7
Topic 8
Topic 9
Topic 10
Topic 11
Topic 12
Topic 1
Topic 2
Topic 3
Topic 4
Topic 5
Topic 6
Topic 1
Topic 2
Topic 3
Topic 4
Topic 5
Topic 6

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