- 0 student
- 2 lessons
- 3 quizzes
- 90 hour duration
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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.
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Solvency Ratios
Debt-to-Assets ratio-Interest coverage ratio-Equity ratio-Debt-to-Equity ratio.
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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
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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
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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