Accounting for Managers

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Dr. Sunil Sharma

ISBN-9789386232977

MBA, Maharshi Dayanand University (MDU), First Semester
Syllabus
 
Paper Code: 16IMG21HC5
 
ACCOUNTING FOR MANAGERS
 
External Marks: 80                                                                                                 Time Allowed: 3 Hours
 
Sessional Marks: 20
 
 
UNIT-I
Financial Accounting-Concept, Importance and Scope, Accounting Principles, Journal, Ledger, Trial Balance, Depreciation (Straight Line and Diminishing Balance Methods), Preparation of Final Accounts with Adjustments.
 
UNIT-II
Analysis and Interpretation of Financial Statements – Meaning, Importance and Techniques, Ratio Analysis; Fund Flow Analysis; Cash Flow Analysis (AS-3).
 
UNIT-III
Cost Accounting-Meaning, Importance, Methods, Techniques; Classification of Costs and Cost Sheet; Inventory Valuation; An Elementary Knowledge of Activity Based Costing.
 
UNIT-IV
Management Accounting- Concept, Need, Importance and Scope; Budgetary Control- Meaning, Need, Objectives, Essentials of Budgeting, Different Types of Budgets; Standard Costing and Variance Analysis (Materials, Labour); Marginal Costing and its Application in Managerial Decision Making.
MDU2019MBA/1/05
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