Management Accounting Bangalore University BBA 4th Semester NEP Notes

Unit 1 Introduction to Management Accounting {Book}
Management Accounting Meaning Definition, Nature and Scope VIEW
Objectives of Management Accounting VIEW
Limitations of Management Accounting VIEW
Tools & Techniques of Management Accounting VIEW
Role of Management Accountant VIEW
Relationship between Financial Accounting and Management Accounting VIEW
Relationship between Cost Accounting and Management Accounting VIEW
Analysis of Financial Statements
Types of Analysis VIEW
Methods of Financial Analysis VIEW VIEW VIEW VIEW VIEW
Problems on Comparative Statement analysis VIEW
Common Size Statement analysis VIEW
Trend Analysis VIEW

 

Unit 2 Ratio Analysis {Book}
Meaning and Definition of Ratio, Uses & Limitations VIEW
Classification of Ratios VIEW
Meaning and Types of Ratio Analysis VIEW
Calculation of Liquidity Ratios VIEW
Profitability Ratios VIEW
Solvency Ratios VIEW
Preparation of Trading Account VIEW
Preparation of Profit & Loss Account VIEW
Preparation of Balance Sheet VIEW

 

Unit 3 Fund Flow Analysis {Book}
Meaning and Concept of Fund flow analysis VIEW
Meaning and Definition of Fund Flow Statement VIEW
Uses and Limitations of Fund Flow Statement VIEW
Differences between Cash Flow Statement and Fund Flow Statement VIEW
Procedure for preparation of Fund Flow Statement VIEW
Statement of changes in Working Capital VIEW
Statement of Funds from Operations VIEW
Statement of Sources and Applications of Funds VIEW

 

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

 

Unit 5 Budgeting & Budgetary Control {Book}
Budgetary Control Introduction, Meaning, Objectives VIEW VIEW
Budget and Budgetary Control, Classifications of Budgets VIEW
Functional Budgets VIEW
Flexible Budgets VIEW
Budget administration VIEW
Zero base budgeting VIEW

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