Management Accounting (BBA)

Ratio analysis, fund and cash flow statements, budgetary control, marginal and standard costing.

6 महीनेअवधि 5Chapters23टॉपिक

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01Unit 1: Introduction and Financial Statement Analysis 5 टॉपिक

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 टॉपिक

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 टॉपिक

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 टॉपिक

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 टॉपिक

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

परिचय

आप यह कर पाएँगे

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

यह किसके लिए है

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

आपको क्या चाहिए

Financial Accounting and Cost Accounting (Semesters 1-2)

सवाल

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.