Management Accounting Bangalore City University BBA SEP 2024-25 5th Semester Notes

Unit 1
Management Accounting, Introduction, Meaning and Definition Objectives, Nature and ScopeVIEW
Functions and Role of Management AccountantVIEW
Relationship between Financial Accounting and Management AccountingVIEW
Relationship between Cost Accounting and Management AccountingVIEW
Advantages and Limitations of Management AccountingVIEW
Technique of Management AccountingVIEW
Unit 2 
Introduction, Meaning and Definition of Ratio, Meaning of Accounting Ratio, Ratio Analysis Uses and LimitationsVIEW
Ratio AnalysisVIEW
Classification of Ratios: 
Liquidity RatiosVIEW
Profitability RatiosVIEW
Solvency RatiosVIEW
Problems on Conversion of Financial Statements into Ratios and Ratios into Financial StatementsVIEW
Unit 3 
Meaning and Definition of Cash Flow Statement, Uses, LimitationsVIEW
Concept of Cash and Cash EquivalentsVIEW
Provisions of Ind AS-7VIEW
Procedure for Preparation of Cash Flow StatementVIEW
Cash Flow from Operating ActivitiesVIEW
Cash Flow from Investing ActivitiesVIEW
Cash Flow from Financing ActivitiesVIEW
Preparation of Cash Flow Statement According to Ind AS-7VIEW
Unit 4 
Introduction, Meaning and Definition of Marginal CostVIEW
Marginal Costing, Features of Marginal CostingVIEW
Terms Used in Marginal Costing: 
P/V RatioVIEW
BEPVIEW
Margin of SafetyVIEW
Angle of IncidenceVIEW
Break-Even Chart, Break Even Analysis, Assumption and Uses, ProblemsVIEW
Unit 5
Meaning and Definition of Budget and Budgetary Control, Objectives, Advantages and LimitationsVIEW
Essentials of Effective BudgetingVIEW
Types of Budgets:
Functional BudgetsVIEW
Master BudgetVIEW
Fixed BudgetVIEW
Flexible BudgetVIEW
Cash BudgetVIEW

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