Coming soon
Management Accounting
The objective of this course is to provide the students understanding of application of accounting for managerial purpose.
Meaning of Management Accounting, Functions of Management Accounting, Difference between cost accounting and management accounting
Management of Working Capital: Concepts and Significance, Factors affecting working capital requirements, Ascertainment of working capital requirements using Operating Cycle Method, Net Current Assets or Forecasting Method, Projected Balance Sheet Method, Salient features ofTandon Committee and Chore Committee. Ratios relating to working capital. Case Study of working capital requirement for various industries.
Concept, factors affecting capital structure, Theories of Capital Structure: Net Income Theory, Net Operating Income Theory, Traditional Theory, Modigliani-Miller Theory, Modern theories of capital structure.
Introduction, Concept of Cash, Use of Cash Flow Analysis, Construction of Cash Flow Statement
Meaning of standard cost and standard costing, advantage, limitations and applications, Variance Analysis-Material, Labour, Overhead and Sales Variance
Concept, Nature or Characteristics, Elements, Process or Stages, Identification of Cost Drivers, Determination of Cost of each activity, Assigning or Tracing Activity Cost to Products, Distinction betweenActivity Based Costing System and Traditional System, Advantages and Limitations of Activity Based Costing System
1. Mangement Accounting-Agrawal, Agrawal(Ramesh Book Depot)
2. Management Accounting-Khan and Jain(Tata Mc Graw Hill)
3. Management Accounting-M.R Agarwal(Malik and Company)
1. Management Accounting: S. K Singh( Sun India Publications)
1. Management Accounting-H.Chakraborty and S. Chakraborty(Oxfor University Press)
2. Management Accounting and Financial Analysis-Dr S.N Maheshwari(S.Chand& Sons)
3. Management Accounting- N. Vinayakkam& IB Sinha (Himalaya Publishing House)
4. Advance Management Accounting-R.S Kaplan& A.A Atkinson (Prentice Hall India New Delhi)
