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Bangalore University - B.Com 6th Sem - Management Accounting
Posted Date: 10 Dec 2007 Resource Type: Articles/Knowledge Sharing Category: General
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Posted By: Jyothi Member Level: Diamond
Rating:  Points: 1
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MANAGEMENT ACCOUTING
OBJECTIVES:
To enable the students to understand the importance of the subject through analysis and
interpretation of financial statements, calculation of ratios and their analysis. Preparation of funds flow and cash flow statement with a view to prepare management reports fo4 decision making.
Unit 1: INTRODUCTION 05 hours
Meaning – objectives – nature and scope of management accounting – role of management accountant – relationship between financial accounting, cost accounting and management accounting.
Unit 2 : FINANCIAL STATEMENT ANALYSIS 10 hours
Meaning – types –meaning and concept of financial analysis – types of financial analysis – methods of financial analysis – problems on comparative statements – common size statements – trend analysis .
Unit 3: RATIO ANALYSIS 15 hours
Meaning – importance – utility of ratios – classification of ratios – calculation and interpretation of ratios – preparation of income statement and Balance Sheet with ratios.
Unit 4: FUNDS FLOW AND CASH FLOW ANALYSIS 23 hours
Meaning – concept of fund and funds flow statement – uses and significance of funds flow statement – procedure for preparing FFS – Schedule of changes in working capita- statement of sources and application of funds - Cash Flow analysis – meaning and concept – comparison between Funds Flow and Cash Flow statements – uses and significance of CFS-preparation of Cash Flow Statement as per Accounting Standards.
Unit 5: MANAGEMENT REPORTING 07 hours
Methods of reporting –requirements of a good report – kinds of reports – principles of good reporting system – drafting of reports under different situations.
SKILL DEVELOPMENT:
- Collection of financial statements of any one organization for two years.
- Calculation of ratios based on the above financial statement : Profitability ratios – Gross Profit ratio, Net Profit ratio, ROCE, Current Ratio, Liquid Ratio.
- Preparation of Funds flow / cash flow statements with imaginary figure as per Accounting Standards.
- Draft an imaginaryManagement Report.
BOOKS FOR REFERENCE:
1. Dr. S.N. Maheswari , Management Accounting
2. Sexana, Management Accounting
3. Made Gowda, Management Accounting
4. Dr. S.N. Goyal and Manmohan, Management Accounting
5. B.S. Raman, Management Accounting
6. R.S.N. Pillai and Bagavathi, Management Accounting
7. Sharma and Gupta, Management Accounting
8. J. Batty, Management Accounting
9. Foster, Financial Statement Analysis, Pearson.
10. PN Reddy & Appanaiah, Essentials of Management Accounting.
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