Your roadmap · आपका रोडमैप
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Admission & first meetingप्रवेश और पहली मुलाकातEnquire at your nearest NDSS centre, meet the teacher, fix the batch time and get your study material.
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Part 1 of the syllabusपाठ्यक्रम भाग 1Unit-wise coaching with notes and doubt classes.
Unit 1: Introduction to Management AccountingUnit 2: Ratio AnalysisUnit 3: Fund Flow and Cash Flow Statements
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Part 2 of the syllabusपाठ्यक्रम भाग 2Unit-wise coaching with notes and doubt classes.
Unit 4: Budgetary ControlUnit 5: Standard Costing and Marginal Costing
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Unit tests & assignmentsयूनिट टेस्टRegular tests in the university / board pattern.
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Semester 5 exam (university / board)विश्वविद्यालय / बोर्ड परीक्षाPrevious papers and full revision before the exam.
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Online tests & resultऑनलाइन टेस्ट और रिज़ल्टTake the tests online; your marks and result show in your student login and at the centre.
Syllabus · पाठ्यक्रम
1 subject · 5 chapters · 24 topics
01Unit 1: Introduction to Management Accounting
4 topics+
- Meaning, nature and scope
- Functions and tools
- Management, financial and cost accounting compared
- Role of the management accountant
02Unit 2: Ratio Analysis
5 topics+
- Liquidity ratios: current and quick ratio
- Solvency ratios: debt-equity
- Activity ratios: inventory and debtors turnover
- Profitability ratios: GP, NP and ROI
- Uses and limitations of ratios
03Unit 3: Fund Flow and Cash Flow Statements
5 topics+
- Concept of fund and schedule of changes in working capital
- Fund flow statement
- Cash flow statement as per AS 3
- Operating, investing and financing activities
- Indirect method
04Unit 4: Budgetary Control
5 topics+
- Budget and budgetary control
- Functional and master budgets
- Fixed and flexible budgets
- Cash budget
- Zero-based budgeting
05Unit 5: Standard Costing and Marginal Costing
5 topics+
- Standard costing and material variances
- Labour variances
- Marginal costing and contribution
- P/V ratio, break-even point and margin of safety
- Decision making: make or buy, key factor
About this course
You will be able to
- Explain the nature, scope and tools of management accounting
- Calculate and interpret liquidity, solvency, activity and profitability ratios
- Prepare fund flow and cash flow statements (AS 3)
- Prepare flexible and cash budgets and explain budgetary control
- Calculate material variances and apply marginal costing, P/V ratio, break-even and margin of safety to decisions
Who it is for
- B.Com students (General and Accounting & Taxation streams) of Semester 5 under the UP State Universities NEP 2020 syllabus
- Students preparing for numerical papers in B.Com and CA / CMA intermediate basics
What you need
- Financial Accounting and Cost Accounting of earlier semesters
- A simple calculator
Online tests & result
Practice and unit tests online; marks and result show in your student login and at the centre.
Student login →
Questions
Which topics carry the most marks?
Ratio analysis, cash flow statement, budgets and marginal costing are asked almost every year; we practise all their formats.
Is the cash flow taught as per AS 3?
Yes, the indirect method as per AS 3 is taught, which is followed by university papers.
Which syllabus does the course follow?
It follows the UP State Universities NEP 2020 common minimum syllabus for B.Com. Where your own university's syllabus differs, the centre teaches as per your university syllabus and papers.
