Accounting For Managers - II BBA Second Sem MU

Unit

Details

No. of Hours

I

Cost Accounting – Meaning, Nature, Scope and Functions, Need, Importance and Limitations- Cost Concepts and Classification – Cost Sheets – Tenders & Quotation.

12

II

Management Accounting – Meaning, Nature, Scope and Functions, Need, Importance and Limitations – Management Accounting vs. Cost Accounting. Management Accounting vs. Financial Accounting.

Analysis and Interpretation of Financial Statements – Nature, Objectives, Essentials and Tools, Methods – Comparative Statements, Common Size Statement and Trend Analysis.

12

III

Ratio Analysis – Interpretation, Benefits and Limitations. Classification of Ratios - Liquidity, Profitability, Turnover. Cash Flow and Funds Flow Statement.

12

IV

Budgets and Budgetary Control – Meaning, Objectives, Merits and Demerits – Sales, Production, Flexible Budgets and Cash Budget.

12

V

Marginal Costing – CVP Analysis – Break Even Analysis.

12

Total

60