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 and Financial Statement AnalysisUnit 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: Marginal and Standard Costing
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Unit tests & assignmentsयूनिट टेस्टRegular tests in the university / board pattern.
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Semester 3 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 · 23 topics
01Unit 1: Introduction and Financial Statement Analysis
5 topics+
- Meaning, scope and tools of management accounting
- Management vs financial and cost accounting
- Comparative statements
- Common-size statements
- Trend analysis
02Unit 2: Ratio Analysis
5 topics+
- Liquidity ratios: current and quick
- Solvency ratios: debt-equity, interest coverage
- Activity ratios: inventory and debtors turnover
- Profitability ratios: gross profit, net profit, ROI
- Uses and limitations of ratios
03Unit 3: Fund Flow and Cash Flow Statements
4 topics+
- Concept of funds and fund flow (introduction)
- Cash flow statement as per AS-3 / Ind AS 7
- Operating, investing and financing activities
- Indirect method of cash from operations
04Unit 4: Budgetary Control
4 topics+
- Budget and budgetary control
- Functional budgets and cash budget
- Fixed and flexible budgets
- Zero-base and performance budgeting
05Unit 5: Marginal and Standard Costing
5 topics+
- Marginal costing and contribution
- P/V ratio, break-even point and margin of safety
- Decision making: make or buy, key factor
- Standard costing
- Material and labour variances
About this course
You will be able to
- Explain the nature, scope and tools of management accounting
- Analyse financial statements using comparative, common-size and ratio analysis
- Prepare a cash flow statement as per AS-3
- Prepare fixed and flexible budgets and explain budgetary control
- Use marginal costing, break-even analysis and standard costing variances for decisions
Who it is for
- BBA students of Semester 3 in UP state universities and affiliated colleges (Lucknow University pattern)
- Students preparing for finance roles or CA / CMA Intermediate basics
What you need
- Financial Accounting and Cost Accounting (Semesters 1-2)
Online tests & result
Practice and unit tests online; marks and result show in your student login and at the centre.
Student login →
Questions
Which syllabus does the course follow?
The common UP state university BBA syllabus for Management Accounting (Semester 3, Lucknow University pattern). The centre follows the student's own university syllabus (Lucknow University, MGKVP, VBSPU, CSJMU or any other) where it differs.
How are classes conducted?
Unit-wise lectures with examples from Indian business, short notes, numerical practice where needed and MCQ tests.
Is it mostly numerical?
Yes, about three-quarters of the paper is numerical; formats and step-wise solutions are practised for each topic.
Are previous year questions covered?
Yes, previous university questions are solved unit-wise before the semester examination.
