Management Accounting Bangalore University BBA 4th Semester NEP Notes

Unit 1 Introduction to Management Accounting {Book}
Management Accounting Meaning Definition, Nature and ScopeVIEW
Objectives of Management AccountingVIEW
Limitations of Management AccountingVIEW
Tools & Techniques of Management AccountingVIEW
Role of Management AccountantVIEW
Relationship between Financial Accounting and Management AccountingVIEW
Relationship between Cost Accounting and Management AccountingVIEW
Analysis of Financial Statements
Types of AnalysisVIEW
Methods of Financial AnalysisVIEWVIEWVIEWVIEWVIEW
Problems on Comparative Statement analysisVIEW
Common Size Statement analysisVIEW
Trend AnalysisVIEW

 

Unit 2 Ratio Analysis {Book}
Meaning and Definition of Ratio, Uses & LimitationsVIEW
Classification of RatiosVIEW
Meaning and Types of Ratio AnalysisVIEW
Calculation of Liquidity RatiosVIEW
Profitability RatiosVIEW
Solvency RatiosVIEW
Preparation of Trading AccountVIEW
Preparation of Profit & Loss AccountVIEW
Preparation of Balance SheetVIEW

 

Unit 3 Fund Flow Analysis {Book}
Meaning and Concept of Fund flow analysisVIEW
Meaning and Definition of Fund Flow StatementVIEW
Uses and Limitations of Fund Flow StatementVIEW
Differences between Cash Flow Statement and Fund Flow StatementVIEW
Procedure for preparation of Fund Flow StatementVIEW
Statement of changes in Working CapitalVIEW
Statement of Funds from OperationsVIEW
Statement of Sources and Applications of FundsVIEW

 

Unit 4 Cash Flow Analysis {Book}
Meaning and Definition of Cash Flow StatementVIEW
Differences between Cash Flow Statement and Fund Flow StatementVIEW
Uses of Cash Flow StatementVIEW
Limitations of Cash Flow StatementVIEW
Concept of Cash and Cash EquivalentsVIEW
Provisions of Ind AS-7 (old AS 3)VIEW
Procedure for preparation of Cash Flow Statement, Investing, Operating, Financing ActivitiesVIEW
Preparation of Cash Flow Statement according to Ind AS-7VIEW

 

Unit 5 Budgeting & Budgetary Control {Book}
Budgetary Control Introduction, Meaning, ObjectivesVIEWVIEW
Budget and Budgetary Control, Classifications of BudgetsVIEW
Functional BudgetsVIEW
Flexible BudgetsVIEW
Budget administrationVIEW
Zero base budgetingVIEW

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