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

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

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