Management Accounting

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BBA,KarnatakUniversity, Fourth Semester
Syllabus
 
CODE 4.7: MANAGEMENT ACCOUNTING
 
Total Hours: 50                                             Work Load 8 Hrs/Week
 
 
Module-I                                                                         (6 Hrs)
Management Accounting – Meaning, Nature, Scope. Management Accounting distinguished from financial and cost accounting. Importance of Management Accounting and Demerits of Management Accounting System. Tools and Techniques of Management Accounting.
 
Module-II                                                                    (12 Hrs)
Fund Flow and Cash Flow Statement and their Analysis.
 
Concept of ‘Funds’ and ‘Flows’ Fund Flow Statement Importance steps in Preparation. Cash Flow Statement and their Analysis.
 
Cash Flow Statement – Importance Steps in Preparation – Distinguish between Fund Flow Statement and Cash Flow Statement.
 
Module-III                                                                  (14 Hrs)
Analysis and Interpretation of Financial Statements – Ratio Analysis: Liquidity Ratio-Current Ratio, Acid Test Ratio.
 
Leverage Ratio/Solvency Ratio – Total Debt Ratio, Debt Equity Ratio, Proprietary Ratio Turnover (activity) Ratio – Stock Turnover Ratio, Debtor Turnover Ratio, Average Collection period, Working Capital Turnover Ratio, Total Assets Turnover Ratio [Fixed Asset Turnover and Current Asset Turnover Ratios], Creditors Turnover Ratio Profitability Ratio – Gross Profit Ratio, Net Profit Ratio, Operating Ratio – operating Net Profit Ratio, Return on Investment [ROI], Return on Equity [ROE], Earning Per Share, Dividend Per Share.
 

Module-IV                                                                      (6 Hrs)
Standard Costing: Meaning, Definition, Importance of Standard Costing Variance Analysis – Computation of Material, Labour and Overhead Variances, Limitations of Standard Costing.
 
Module-V                                                                        (7 Hrs)
Budgetary Control: Meaning of Budgetary, Control, Types of Budgets, Preparation of Different Functional Budgets – Labour Budget, Material Budget, Overhead Budget, Cash Budget – Fixed and Flexible budgeting – Limitations of Budgetary Control.
 
Module-VI                                                                      (5 Hrs)
Management Reporting: Meaning and Objectives – Kinds of Reports – Essentials of and Ideal Report
KUD/BBA/4/07
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