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Tribhuvan University

BSc CSITBachelor of Science in Computer Science and Information TechnologyBCABachelor of Computer ApplicationBITBachelor of Information TechnologyBIMBachelor of Information ManagementBBABachelor of Business AdministrationBBSBachelor of Business StudiesBBMBachelor of Business ManagementBITMBachelor of Information Technology Management

Pokhara University

BE Computer (PU)Bachelor of Engineering in Computer EngineeringBBA (PU)Bachelor of Business Administration (Pokhara University)

National Examinations Board (+2)

Class 10Class 10 (SEE)+2 Science+2 Science (Class 11 and 12)+2 Management+2 Management (Class 11 and 12)+2 Humanities+2 Humanities (Class 11 and 12)
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Elective Basics of Managerial Accounting

Basics of Managerial Accounting notes

8 chapter notes, in syllabus order. Each starts with the key points.

Unit 1

Managerial Accounting: Definitions, Scope, Tools & DifferencesUnit 1 of Basics of Managerial Accounting covers the core concepts of managerial accounting, its role in decision-making, key tools (budgets, cost reports), and how it differs from financial accounting, with Nepali business examples and exam-focused visuals.11 min read

Unit 2

Cost Concepts: Types, Behaviors & ClassificationsUnit 2 of Basics of Managerial Accounting explains cost definitions, classifications (fixed/variable/semi-variable), cost behavior analysis, and cost-volume-profit relationships, with real-world applications in Nepali businesses like Daraz, Ncell, and local retail shops. Includes visuals of t-accounts, cost behavior gr8 min read

Unit 3

Cost-Volume-Profit Analysis: Break-even, Margin & Decision ToolsUnit 3 of Basics of Managerial Accounting covers how businesses determine profit relationships between costs, sales volume, and pricing to make strategic decisions—key for startups like Daraz or local shops in Kathmandu.11 min read

Unit 4

Job & Process Costing: Methods, Systems & ApplicationsUnit 4 of Basics of Managerial Accounting covers job order costing (custom orders) vs. process costing (mass production), how to assign costs, and how businesses like Daraz or Ncell use these systems to price products and control expenses.11 min read

Unit 5

Activity-Based Costing · note coming

Unit 6

Budgeting · note coming

Unit 7

Standard Costing & Variance Analysis: Types, Calculations & ControlUnit 7 of Basics of Managerial Accounting covers standard costing systems, variance analysis (material, labor, overhead), causes of variances, and how managers use them for cost control and decision-making in Nepali businesses.17 min read

Unit 8

Relevant Costing: Decision-Making & Special OrdersUnit 8 of Basics of Managerial Accounting covers relevant costing principles, how to identify sunk costs vs. avoidable costs, and apply them to make-or-buy, special order, and keep-or-drop decisions. Includes real-world examples from Nepali businesses (e.g., Daraz, Ncell) and a fully worked numerical case study.7 min read

Unit 9

Responsibility Accounting: Centers, Reports & PerformanceUnit 9 of Basics of Managerial Accounting covers responsibility accounting systems, cost centers, profit centers, investment centers, and performance measurement tools like ROI and residual income, with real-world applications in Nepali businesses.8 min read

Unit 10

Performance Measurement: KPIs, Balanced Scorecard, EVA & BenchmarkingUnit 10 of Basics of Managerial Accounting explores how organizations evaluate performance using key metrics, frameworks like the Balanced Scorecard, Economic Value Added (EVA), and benchmarking techniques to align strategy with financial and non-financial outcomes.9 min read