Management Accounting

Annjoe
BCom Computer Application SF, Department of Commerce, Upcoming Courses
Free
  • 0 student
  • 2 lessons
  • 3 quizzes
  • 90 hour duration
0 student

Overview
Course: Management Accounting
Description: The course introduces students to contemporary management accounting concepts and techniques.
1. Introduction to Management Accounting
2. Financial Statement Analysis
3. Ratio Analysis
4. Fund flow Analysis
5. Cash Flow Statement

  • Introduction to Management Accounting

    Introduction to Management Accounting – Meaning- evolution- Definition- Nature and characteristics- scope- Objectives- Functions- Distinction between financial accounting and management accounting- distinction between cost accounting and management accounting- Tools of management accounting- Limitations of Management accounting

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  • Financial Statement Analysis

    Financial Statement Analysis - Financial Statements –Nature and limitations of financial statements- Analysis and Interpretation of Financial Statements- Objectives – Importance – Types of Financial Analysis – Internal- External – Horizontal – Vertical – Techniques of Analysis – Comparative Statements – Common Size Statements – Trend Analysis.

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  • Introduction to Ratio Analysis

    Ratio Analysis –Meaning – Objectives- Importance and Uses – Limitations – Types and classification of Ratios

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  • Liquidity Ratios

    Current Ratio- Acid-Test Ratio-Cash Ratio.

  • Solvency Ratios

    Debt-to-Assets ratio-Interest coverage ratio-Equity ratio-Debt-to-Equity ratio.

  • Activity Ratios

    Fixed Asset Turnover Ratio-Inventory Turnover Ratio-Return on equity-Working Capital Turnover Ratio-Creditors Turnover Ratio-debtors Turnover Ratio-EPS-Leverage Ratio

  • Profitability Ratio

    Gross profit Ratio-Net Profit ratio-Operating ratio-Operating profit ratio-Return on shareholders Ratio-Return on capital employed-Price Earning Ratio-EPS- Dividend Yield Ratio-Dividend Pay out Ratio

  • Fund Flow Statement

    Fund flow Analysis – Introduction – Meaning and Definition of Fund - Need for Fund Flow Statement – Managerial Uses- Limitations –Schedule of Changes in Working Capital- Funds from operations- Preparation of Fund Flow Statement.

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  • Cash Flow Statement

    Cash Flow Statement – Introduction – Meaning – Uses- Comparison between Fund Flow Statement and Cash Flow Statement – Preparation of Cash Flow Statement as per Accounting Standard 3 – Direct Method and Indirect method

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