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    Unit - I Mangement Accounting Introduction

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    Satishkumar J
    The document outlines the units of a course on management accounting over 5 sections. Unit I covers the meaning, scope, importance and limitations of management accounting compared to cost and financial accounting. Unit II discusses financial statements, their nature, objectives and tools for analysis. Unit III covers ratio analysis, its interpretation, benefits and limitations as well as classifications of ratios. Unit IV presents fund flow analysis including preparation of schedules and statements. Unit V discusses cash flow analysis and preparation of cash flow statements distinguishing them from fund flow statements. The course allocates 40% to theory and 60% to problems. Textbooks and reference books are also listed.

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    Unit - I Mangement Accounting Introduction

    Uploaded by

    Satishkumar J
    24 views24 pages
    The document outlines the units of a course on management accounting over 5 sections. Unit I covers the meaning, scope, importance and limitations of management accounting compared to cost and financial accounting. Unit II discusses financial statements, their nature, objectives and tools for analysis. Unit III covers ratio analysis, its interpretation, benefits and limitations as well as classifications of ratios. Unit IV presents fund flow analysis including preparation of schedules and statements. Unit V discusses cash flow analysis and preparation of cash flow statements distinguishing them from fund flow statements. The course allocates 40% to theory and 60% to problems. Textbooks and reference books are also listed.

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    MANAGEMENT ACCOUNTING INTRO

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    Unit -i Mangement Accounting Introduction

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    The document outlines the units of a course on management accounting over 5 sections. Unit I covers the meaning, scope, importance and limitations of management accounting compared to cost and financial accounting. Unit II discusses financial statements, their nature, objectives and tools for analysis. Unit III covers ratio analysis, its interpretation, benefits and limitations as well as classifications of ratios. Unit IV presents fund flow analysis including preparation of schedules and statements. Unit V discusses cash flow analysis and preparation of cash flow statements distinguishing them from fund flow statements. The course allocates 40% to theory and 60% to problems. Textbooks and reference books are also listed.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
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    24 views24 pages

    Unit - I Mangement Accounting Introduction

    Uploaded by

    Satishkumar J
    The document outlines the units of a course on management accounting over 5 sections. Unit I covers the meaning, scope, importance and limitations of management accounting compared to cost and financial accounting. Unit II discusses financial statements, their nature, objectives and tools for analysis. Unit III covers ratio analysis, its interpretation, benefits and limitations as well as classifications of ratios. Unit IV presents fund flow analysis including preparation of schedules and statements. Unit V discusses cash flow analysis and preparation of cash flow statements distinguishing them from fund flow statements. The course allocates 40% to theory and 60% to problems. Textbooks and reference books are also listed.

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    of 24

    MANAGEMENT

    ACCOUNTING
    UNIT-I 12
    Management Accounting – Meaning, Scope, Importance and limitations Management Accounting vs.
    Cost Accounting. Management Accounting vs. Financial Accounting
     
    UNIT-II 12
    Financial Statement – Meaning – Nature – Objectives - Analysis and Interpretation of Financial
    Statements – Nature, Objectives, Tools – Methods – Comparative Statements, Common Size
    Statement and Trend Analysis
     
    UNIT-III 12
    Ratio Analysis – Interpretation, Benefits and Limitations - Classification of ratios – Liquidity,
    Profitability, Turnover
     
    UNIT-IV 12
    Fund flow analysis – Preparation of Schedule of Changes in Working Capital and Fund Flow
    Statement
     
    UNIT-V 12
    Cash Flow Analysis – Preparation of Cash flow Statement –
    Distinctions between Cash and Fund Flow Statement
     
    NOTE: Theory 40%and Problems 60%.
     
    TEXT BOOKS
     
    1. Maheswari S.N. Principles of Management Accounting –
    Sultan Chand. 2014.
    2. T. S. Reddy & Dr. Y. Hari Prasad, Management Accounting,
    Margham Publications. 2012
    3. R.J.Reddy Management Accounting - 2004
    REFERENCE BOOKS
    4. S. P Gupta – Management Accounting, S. Chand. 2019
    5. Surender singh – Management Accounting - 2016
    6. Hingorani & Ramanantan – Management Accounting, Sultan Chand
    sons. 2014.
    https://www.slideshare.net/BabasabPatil/management-
    accounting-ppt

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