Management Accounting (B.Com)

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

6 महीनेअवधि 5Chapters24टॉपिक

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01Unit 1: Introduction to Management Accounting 4 टॉपिक

Meaning, nature and scope
Functions and tools
Management, financial and cost accounting compared
Role of the management accountant

02Unit 2: Ratio Analysis 5 टॉपिक

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 टॉपिक

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 टॉपिक

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 टॉपिक

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

परिचय

आप यह कर पाएँगे

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

यह किसके लिए है

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

आपको क्या चाहिए

Financial Accounting and Cost Accounting of earlier semesters
A simple calculator

सवाल

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.