Unit 1 Introduction to Management Accounting {Book} |
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Management Accounting: Meaning Definition, Nature and Scope |
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Objectives of Management Accounting |
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Limitations of Management Accounting |
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Tools & Techniques of Management Accounting |
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Role of Management Accountant |
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Relationship between Financial Accounting and Management Accounting |
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Relationship between Cost Accounting and Management Accounting |
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Some Useful Extra Topics:
Analysis of Financial Statements: |
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Types of Analysis |
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Methods of Financial Analysis |
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Problems on Comparative Statement analysis |
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Common Size Statement analysis |
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Trend Analysis |
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Unit 2 Ratio Analysis {Book} |
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Meaning and Definition of Ratio, Uses & Limitations |
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Classification of Ratios |
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Meaning and Types of Ratio Analysis |
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Calculation of Liquidity Ratios |
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Profitability Ratios |
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Solvency Ratios |
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Preparation of Trading Account |
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Preparation of Profit & Loss Account |
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Preparation of Balance Sheet |
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Unit 3 Fund Flow Analysis {Book} |
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Meaning and Concept of Fund flow analysis |
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Meaning and Definition of Fund Flow Statement |
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Uses and Limitations of Fund Flow Statement |
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Differences between Cash Flow Statement and Fund Flow Statement |
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Procedure for preparation of Fund Flow Statement |
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Statement of changes in Working Capital |
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Statement of Funds from Operations |
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Statement of Sources and Applications of Funds |
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Unit 4 Cash Flow Analysis {Book} |
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Meaning and Definition of Cash Flow Statement |
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Differences between Cash Flow Statement and Fund Flow Statement |
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Uses of Cash Flow Statement |
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Limitations of Cash Flow Statement |
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Concept of Cash and Cash Equivalents |
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Provisions of Ind AS-7 (old AS 3) |
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Procedure for preparation of Cash Flow Statement, Investing, Operating, Financing Activities |
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Preparation of Cash Flow Statement according to Ind AS-7 |
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Unit 5 Marginal Costing & Budgetary Control {Book} |
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Marginal Costing Meaning, Features & Assumptions |
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Calculation of Breakeven Point |
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Budgetary Control Introduction, Meaning, Objectives |
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Budget and Budgetary Control, Classifications of Budgets |
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Functional Budgets |
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Flexible Budgets |
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