Management Accounting Bangalore University B.Com 6th Semester NEP Notes

16/11/2023 1 By indiafreenotes
Unit 1 Introduction to [Book]
Introduction Concept Meaning and Definition, Significance, Scope of Management Accounting VIEW
Objectives and Functions of Management Accounting VIEW
Difference between Financial Accounting, Cost Accounting and Management Accounting VIEW
Advantages and Limitations of Management Accounting VIEW
Role and Functions of Management Accountant VIEW
Extra Topics
Tools & Techniques of Management Accounting VIEW
Relationship between Financial Accounting and Management Accounting VIEW
Relationship between Cost Accounting and Management Accounting VIEW


Unit 2 Financial Statements Analysis and Interpretation [Book]
Introduction, Meaning and Nature, Limitations, Essentials of a good Financial Statement VIEW
Financial Statement Analysis and Interpretations VIEW
Meaning and definition of financial analysis VIEW
Types of Analysis VIEW
Methods of Financial Analysis VIEW VIEW VIEW VIEW VIEW
Comparative Statements VIEW
Common Size Statement analysis VIEW
Trend Analysis VIEW


Unit 3 Ratio Analysis [Book]
Introduction, Meaning and Definition of Ratio Analysis, Uses & Limitations of Ratio Analysis VIEW
Classification of ratios VIEW
Meaning and Types of Ratio Analysis VIEW
Liquidity ratios: Current ratio, Liquid ratio, and Absolute liquid ratio VIEW
Solvency Ratios: Debt equity ratio, Proprietary ratio and Capital gearing ratio, Earning per share and Return on Capital employed VIEW
Profitability ratios: Gross profit ratio, Net profit ratio Operating ratio, and Operating profit ratio VIEW
Turnover ratios:
Inventory Turnover ratio VIEW
Debtors’ Turnover ratio VIEW
Debt Collection period VIEW
Creditors Turnover ratio VIEW
Debt payment period VIEW
Assets Turnover ratio VIEW
Earnings per share and Price Earnings Ratio VIEW
Problems on Ratio Analysis VIEW
Preparation of financial statements with the help of Accounting Ratios VIEW
Extra Topics
Preparation of Trading Account VIEW
Preparation of Profit & Loss Account VIEW
Preparation of Balance Sheet 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
Merits and Demerits 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
Classification of Cash flows VIEW
Preparation of Cash Flow Statement according to Ind AS-7 VIEW


Unit 5 Management Audit & Reports on Management [Book]
Introduction Meaning, Nature, Scope, Importance, Need, Objectives of Management Audit VIEW
Differences between Financial Audit and Management Audit VIEW
Steps involved in Management Audit VIEW
Reports on Management Review and Governance Introduction VIEW
Report of Board of Directors VIEW
Management Discussion analysis VIEW
Annual Report on CSR VIEW
Business Responsibility Report VIEW
Corporate Governance Report VIEW
Secretarial Audit Report VIEW