Management Accounting Bangalore City University BBA SEP 2024-25 5th Semester Notes
by | Unit 1 | |
| Management Accounting, Introduction, Meaning and Definition Objectives, Nature and Scope | VIEW |
| Functions and Role of Management Accountant | VIEW |
| Relationship between Financial Accounting and Management Accounting | VIEW |
| Relationship between Cost Accounting and Management Accounting | VIEW |
| Advantages and Limitations of Management Accounting | VIEW |
| Technique of Management Accounting | VIEW |
| Unit 2 | |
| Introduction, Meaning and Definition of Ratio, Meaning of Accounting Ratio, Ratio Analysis Uses and Limitations | VIEW |
| Ratio Analysis | VIEW |
| Classification of Ratios: | |
| Liquidity Ratios | VIEW |
| Profitability Ratios | VIEW |
| Solvency Ratios | VIEW |
| Problems on Conversion of Financial Statements into Ratios and Ratios into Financial Statements | VIEW |
| Unit 3 | |
| Meaning and Definition of Cash Flow Statement, Uses, Limitations | VIEW |
| Concept of Cash and Cash Equivalents | VIEW |
| Provisions of Ind AS-7 | VIEW |
| Procedure for Preparation of Cash Flow Statement | VIEW |
| Cash Flow from Operating Activities | VIEW |
| Cash Flow from Investing Activities | VIEW |
| Cash Flow from Financing Activities | VIEW |
| Preparation of Cash Flow Statement According to Ind AS-7 | VIEW |
| Unit 4 | |
| Introduction, Meaning and Definition of Marginal Cost | VIEW |
| Marginal Costing, Features of Marginal Costing | VIEW |
| Terms Used in Marginal Costing: | |
| P/V Ratio | VIEW |
| BEP | VIEW |
| Margin of Safety | VIEW |
| Angle of Incidence | VIEW |
| Break-Even Chart, Break Even Analysis, Assumption and Uses, Problems | VIEW |
| Unit 5 | |
| Meaning and Definition of Budget and Budgetary Control, Objectives, Advantages and Limitations | VIEW |
| Essentials of Effective Budgeting | VIEW |
| Types of Budgets: | |
| Functional Budgets | VIEW |
| Master Budget | VIEW |
| Fixed Budget | VIEW |
| Flexible Budget | VIEW |
| Cash Budget | VIEW |