Management Accounting

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Priyanka Singh & Raj Kumar Singh

BBA, Semester - III
According to the New Syllabus of  
‘Dr. Bhimrao Ambedkar University, Agra’
Syllabus
 
Management Accounting
 
Unit I                                                                             (10 lectures)
Management Accounting:  Nature and scope, Advantages and Limitations, Role of Management accountant.
 
Financial Statements  Analysis: Financial statements & their limitations; Concept of Financial Analysis, Tools of Financial Analysis; Comparative  Financial Statements, Common Size Financial Statements, Trend Percentages.
 
Unit II                                                                           (10 lectures)
Ratio Analysis: Nature & Interpretation, Classification of Ratios, Profitability Ratios, Turnover Ratios, Financial Ratios, Utility and Limitations of Ratios, DUPONT Control Chart. 
 
Fund Flow Statement & Cash Flow Analysis: Concept of Funds Flow Statement, Sources and Uses of  Funds, Managerial Uses of Funds Flow Analysis, Construction of Funds Flow Statement, Distribution of Cash from funds, Utility of Cash Flow Statement
 
Unit III                                                                           (10lectures)
Budgets & Budgetary Control: Concept of budgets and Budgetary Control, Advantages and limitations, Establishing a system of budgetary control, Preparation of different Budgets, Fixed and Flexible Budgeting, Performance Budgeting and Zero Based Budgeting, Concept of Responsibility Accounting – Types of Responsibility Centers.
 
Standard Costing and Variance Analysis: Meaning of standard cost, Relevance of standard Cost for variance analysis, significance of variance analysis, computation of material, labour variance.
 
Unit IV                                                                          (10 lectures)
Marginal Costing and Profit Planning: Marginal Costing differentiated from absorption costing, Direct Costing, Differential Costing, Key factor, Break-Even analysis, Margin of Safety, Cost Volume-Profit Relationship, Advantages, Limitations and Applications of Marginal Costing. 
 
Decisions Involving alternative Choices: Concept of Relevant Costs, Steps in Decision- Making, Decisions regarding Determination of Sales Mix, Exploring new Markets, Discontinuance of a Product Line, Make or Buy, Equipment Replacement, Status Quo, Expand or Contract and Shut-down or Continue.
BRA2018/BBA/03/3
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