Accounting For Managers U.P B.COM 6th Semester

Unit

Topics

No. of

Lectures

I

Management Accounting- Concept, Meaning, Characteristics, Difference between Financial Accounting Management Accounting, Difference between Cost Accounting and Management Accounting, Techniques, Objectives and Importance. Management Accountant- Duties, Status, Functions and Responsibility. Financial Statement Analysis and Interpretation - Meaning, Objectives, Characteristics of an Ideal Financial Statement, Parties Interested in Financial Statement, Types of Financial Analysis - Horizontal, Vertical and Trend Analysis.

17

II

Ratio Analysis: Meaning, Utility, Classification of Ratios - Profitability Ratio, Activity Ratio and Financial Position Ratios. Fund Flow and Cash Flow Statement- Concept, Meaning of the Term Fund and Preparation of Fund Flow Statement and Cash Flow Statement (AS-3).

16

III

Business Budgeting: Meaning of Budget and Budgeting, Objectives, Limitations and Importance, Essentials of Effective Budgeting, Classification of Budgets- Flexible Budget and Zero Based Budget. Marginal Costing: Meaning, Determination of Profit under Marginal Costing, Pricing of Product, Make or by Decision, Selection of Most Profitable Channel. Break Even Analysis: Concept and Practical Applications of Break Even Analysis.

22

IV

Standard Costing and Variance Analysis: Meaning and Objectives of Standard Costing Setting of Standard, Variance Analysis: Material and Labour Variance. Reporting to Management: Meaning, Objectives, Principles of Reporting, Importance of Reports, Classification of Reports, Reporting at Different Levels of Management.

20

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O;k[;kuksa dh la[;k

I

çcU/kdh; ys[kkadu& vo/kkj.kk] vFkZ] fo'ks"krk,¡] foÙkh; ys[kkadu ,oa çcU/kdh; ys[kkadu ds e/; varj] ykxr ys[kkadu ,oa çcU/kdh; ys[kkadu ys[kkadu ds e/; varj] rduhd] mís'; ,oa egRoA çcU/kdh; ys[kkiky& drZO;] fLFkfr] dk;Z ,oa mÙkjnkf;RoA foÙkh; fooj.k fo'ys"k.k ,oa O;k[;k & vFkZ] mís';] ,d vkn'kZ foÙkh; fooj.k dh fo'ks"krk,¡] foÙkh; fooj.k esa #fp j[kus okys i{k] foÙkh; fo'ys"k.k ds çdkj & {kSfrt] yacor rFkk ço`fÙk fo'ys"k.kA

17

II

vuqikr fo'ys"k.k& vFkZ] mi;ksfxrk] vuqikrksa dk oxhZdj.k & ykHkçnrk vuqikr] fØ;k’khyrk vuqikr rFkk foÙkh; fLFkfr vuqikrA dks"k çokg ,oa jksdM+ çokg fooj.k& vo/kkj.kk] vof/k dks"k dk vFkZ rFkk dks"k çokg ,oa jksdM+ çokg fooj.k ¼AS-3½ rS;kj djukA

16

III

O;kolkf;d ctVu&ctV ,oa ctVu dk vFkZ] mís';] lhek,¡ rFkk egRo] çHkkoh ctVu dh vfuok;Zrk,¡] ctV dk oxhZdj.k& ykspnkj ctV rFkk 'kwU; vk/kkfjr ctVA lhekUr ykxr& vFkZ] lhekUr ykxr ds vUrxZr ykHk dk fu/kkZj.k] mRikn dk ewY; fu/kkZj.k] fuekZ.k ;k Ø; fu.kZ;] lokZf/kd ykHknk;d ç.kkyh dk p;uA le&foPNsn fo'ys"k.k& le&foPNsn fo'ys"k.k dh vo/kkj.kk rFkk O;kogkfjd vuqç;ksxA

22

IV

ekud ykxr ,oa fopj.k fo'ys"k.k& ekud ykxr dk vFkZ ,oa mís';] ekud LFkkfir djuk] fopj.k fo'ys"k.k&lkexzh ,oa Je fopj.kA çcU/kdh; çfrosnu% vFkZ] mís';] çfrosnu ds fl)kar] çfrosnu dk egRo] çfrosnu dk oxhZdj.k] çcU/k ds fofHkUu Lrjksa ij çfrosnu

20