MANAGEMENT ACCOUNTING प्रबंधकीय लेखांकन

Unit

Topic

No. of Lectures

1

Management Accounting - Definition - Objectives and functions - Advantages and limitations - Distinction between Financial Accounting and Management Accounting - Meaning of Financial statements – Tools of Financial Statement Analysis - Comparative Financial Statements - Common Size Financial Statements - Trend Percentages.

10

2

Ratio Analysis: Meaning - Definition - Significance – Limitations Classification - Liquidity Ratios (Short Term Solvency Ratios) and Long term Solvency Ratios, Concept of ratio, Uses of Ratio – Turnover and Profitability Ratios.

10

3

Fund Flow Analysis: Meaning - Definition - Uses of Fund Flow Statement - Limitations of Fund Flow Statement - Preparation of Fund Flow Statement.

Cash flow Analysis: Meaning - Definition - Uses of Cash Flow Statement - Limitations of Cash Flow statement -Distinction between Fund Flow Statement and Cash Flow Statement - Preparation of Cash Flow Statement (AS - 3).

10

bdkbZ

fo"k;

O;k[;kuksa dh la[;k

1

izcU/kdh; ys[kkadu & ifjHkk"kk & mís'; ,oa dk;Z & ykHk ,oa lhek,¡ & foÙkh; ys[kkadu ,oa izcU/kdh; ys[kkadu ds e/; varj & foÙkh; fooj.kksa dk vFkZ & foÙkh; fooj.k fo'ys"k.k ds midj.k & rqyukRed foÙkh; fooj.k & lkekU; vkdkj dk foÙkh; fooj.k & ço`fÙk çfr'krA

10

2

vuqikr fo'ys"k.k& vFkZ & ifjHkk"kk & egRo & lhek,a& vuqikrksa dk oxhZdj.k & rjyrk vuqikr ¼vYidkfyd 'kks/ku {kerk vuqikr½ rFkk nh?kZdkfyd 'kks/ku {kerk vuqikr] vuqikr dh vo/kkj.kk] vuqikr ds mi;ksx & vkorZ vkSj ykHknk;drk vuqikrA

10

3

dks"k izokg fo'ys"k.k& vFkZ & ifjHkk"kk & dks"k izokg fooj.k ds mi;ksx & dks"k izokg fooj.k dh lhek,¡ & dks"k izokg fooj.k dh rS;kjhA

jksdM+ çokg fo'ys"k.k& vFkZ & ifjHkk"kk & jksdM+ çokg fooj.k ds mi;ksx & jksdM+ çokg fooj.k dh lhek,¡ & dks"k çokg fooj.k ,oa jksdM+ çokg fooj.k ds e/; varj & jksdM+ çokg fooj.k ¼ AS & 3½ dh rS;kjhA

10