| Unit 1 Introduction to Management Accounting | |||||
| 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 | |
| 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 |
| Unit 3 Fund Flow Analysis | |
| Meaning and Concept of Fund flow analysis | VIEW |
| Meaning and Definition of Fund Flow Statement | VIEW |
| Uses and Limitations of 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 | |
| Meaning and Definition of Cash Flow Statement | VIEW |
| Differences between Cash Flow Statement and Fund Flow Statement | VIEW |
| Concept of Cash and Cash Equivalents | VIEW |
| Uses of Cash Flow Statement | VIEW |
| Limitations of Cash Flow Statement | 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 Management Reporting | |
| Meaning, Requisites of Management Reporting | VIEW |
| Principles of Good Reporting System | VIEW |
| Kinds of Management Reports | VIEW |
| Drafting of Reports under different Situations | VIEW |
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