Comprehensive Concurrent Evaluation No.

1
Topic for Infographics
Subject : 101 - Managerial Accounting
Division : A

Roll No. Topic Roll No. Topic

1 Forms of Business Organization 31 Cost Accounting: Advantages

Meaning and Importance of Accounting in

2 32 Cost Centre
Business Organization

3 Basic concepts and terms used in accounting 33 Cost Unit

4 Capital & Revenue Expenditure 34 Elements of Cost

5 Capital & Revenue Receipts 35 Classification of Costs

6 Users of Accounting Information 36 Analysis of Costs

7 Business Entity Concepts 37 Relevant and Irrelevant Costs

8 Dual Aspect Concept 38 Differential Costs

9 Money Measurement Concept 39 Sunk Cost

10 Going Concern Concept 40 Opportunity Cost

11 Cost Concept 41 Cost Sheet

12 Matching Cost & Revnue Concept 42 Marginal Costing: Meaning

13 Realization Concept 43 Marginal Costing: Principles

14 Accrual Concept 44 Marginal Costing: Advantages & Limitations

15 Accounting Period Concept 45 Contribution

16 Conservatism Convention 46 P/V Ratio

17 Consistency Convention 47 Break-Even Point

18 Materiality Convention 48 Cost Volume Profit Analysis

19 Disclosure Convention 49 Product Mix Decisions

20 Objective Evidence Convention 50 Make or Buy (Outsourcing) Decisions

21 Fundamental Accounting Equation 51 Accept or Reject Special Order Decisions

22 Journal 52 Shutting Down Decisions

23 Ledger 53 Budgeting Importance

24 Trial Balance 54 Budgeting Advantages & Disadvantages

Raw Material Purchase & Procurement

25 Financial Statements: Meaning & Importance 55
Budget

26 Financial Statements: Objectives 56 Cash Budget

27 Final Accounts of sole proprietary firm 57 Flexible Budget

28 Basic Concepts of Cost Accounting 58 Standard Costing: Meaning

29 Cost Accounting: Objectives 59 Standard Costing: Importance

Standard Costing: Advantages &

30 Cost Accounting: Importance 60
Disadvantages