Management Accounting

BCom Computer Application SF, Department of Commerce
  • 50 students
  • 0 lessons
  • 0 quizzes
  • 90 hour duration
50 students


Course: Management Accounting

Course objective:
> To acquaint the students with management accounting techniques
> To study the basic outline of financial reporting and business decision.

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
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  • Solvency Ratios
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  • Profitability Ratio
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  • Activity Ratio
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  • 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

    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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