Management Accounting DU 5th Semester (DSC-5.3)

About Course

Complete Exam-Ready Course for Delhi University Students

Are you in 5th Semester at Delhi University, (Bcom Prog./Bcom Hons.) and struggling to prepare for your Management Accounting exam?

This one complete course gives you everything you need to score 100% Full marks, even if you haven’t studied a single chapter yet.

This is not just another theory course. It’s a targeted, exam-oriented program built strictly as per DU syllabus — designed to make you exam-ready in minimum time with maximum understanding.

📘 Made for DU Students, by DU Experts
Content strictly aligned with University of Delhi syllabus and paper pattern.
🎯 Guaranteed Exam Success
Study smart with the exact material DU examiners expect — no extra theory, only what scores marks.
⏱️ Time-Saving & Fully Structured
Every unit, topic, and concept explained in the same order as your DU textbook, so you don’t get lost.
💻 Learn Anytime, Anywhere
Access lectures 24×7 from your phone or laptop — at your own pace.
🔥 Enroll Now – Limited Seats for Live Guidance Batch!
🚀 Don’t risk your semester marks. Join now and turn your DU exam into a guaranteed success story.

Course Content

Unit 1: Introduction to Management Accounting
Meaning, objectives, nature and scope of management accounting, Difference between different forms of accounting- Cost, Financial and Management accounting, Cost control and Cost reduction.

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Unit 2: Budgetary Control and Standard Costing Systems: (a) Budgeting and Budgetary Control, (b) Standard Costing and Variance Analysis.
(a) Budgeting and Budgetary Control: Concept of budget, budgeting and budgetary control; objectives, merits and limitations; Functional Budgets; Fixed and Flexible budgeting; An overview of different approaches to budgeting (Zero base budgeting, Performance budgeting and Programme budgeting) (b) Standard Costing and Variance Analysis: Meaning of standard cost and standard costing; advantages, limitations and applications; Variance Analysis – material, labour, overheads and sales variances. Control ratios.

Unit 3: Marginal Costing
Concept of marginal cost and marginal costing; Absorption versus Variable Costing: Distinctive features and income determination; Cost-volume-profit analysis; Break-even Analysis-Statements, mathematical and graphical approaches; Profit-volume ratio, angle of incidence, margin of safety, key factor, determination of cost indifference point.

Unit 4: Decision Making
Steps in Decision making process. Concept of relevant costs. solving various short -term decision making problems using marginal costing and differential costing techniques – Profitable product mix, Acceptance or rejection of special/ export offers, Make or buy, Addition or elimination of a product line, sell or process further, operate or shut down and Pricing decisions

Unit 5: Performance Measurement
Responsibility Accounting: Concept, Significance, Different Responsibility Centres; Divisional Performance Measurement: Financial and Non-Financial measures;

About Course

Complete Exam-Ready Course for Delhi University Students

What Will You Learn?

Course Content

Unit 1: Introduction to Management Accounting Meaning, objectives, nature and scope of management accounting, Difference between different forms of accounting- Cost, Financial and Management accounting, Cost control and Cost reduction.

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Unit 5: Performance Measurement Responsibility Accounting: Concept, Significance, Different Responsibility Centres; Divisional Performance Measurement: Financial and Non-Financial measures;

Locked

Unit 1: Introduction to Management Accounting
Meaning, objectives, nature and scope of management accounting, Difference between different forms of accounting- Cost, Financial and Management accounting, Cost control and Cost reduction.

Unit 5: Performance Measurement
Responsibility Accounting: Concept, Significance, Different Responsibility Centres; Divisional Performance Measurement: Financial and Non-Financial measures;