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Management-Accounting-6

The document outlines the syllabus for a Management Accounting course at Jyoti Nivas College, detailing course objectives, learning outcomes, and unit topics. Key areas of focus include financial statement analysis, ratio analysis, cash flow analysis, and budgetary control. Additionally, it includes skill development activities and references for further reading.

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2 views

Management-Accounting-6

The document outlines the syllabus for a Management Accounting course at Jyoti Nivas College, detailing course objectives, learning outcomes, and unit topics. Key areas of focus include financial statement analysis, ratio analysis, cash flow analysis, and budgetary control. Additionally, it includes skill development activities and references for further reading.

Uploaded by

suravin.21
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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JYOTI NIVAS COLLEGE AUTONOMOUS

Programme: B.Com / TM / LSM / Integrated B.Com – M.com Semester: VI

MANAGEMENT ACCOUNTING
No. of Credits: 4 No. of Hours: 60

COURSE OBJECTIVES:

 To enable the students to understand the importance of the accounting through analysing
the position of an organisation.
 To enable the students for interpretation of financial statements and their analysis using
various tools.
 Prepare management reports for purpose of decision making.

LEARNING OUTCOMES:

 Demonstrate the significance of management accounting in decision making.


 Analyse and interpret the corporate financial statements by using various techniques.
 Compare the financial performance of corporate through ratio analysis.

UNIT 1: INTRODUCTION TO MANAGEMENT ACCOUNTING 10 HRS

Meaning and Definition – Objectives – Nature and Scope– Role of Management Accountant -
Relationship between Financial Accounting and Management Accounting - Relationship
between Cost Accounting and Management Accounting - Advantages and Limitations of
Management Accounting. Management Reporting– Principles of Good Reporting System.

UNIT 2: ANALYSIS OF FINANCIAL STATEMENTS 14 HRS

Analysis of Financial Statements: Meaning and Importance of Financial Statement Analysis


Methods of Financial Analysis – Problems on Comparative Statement analysis – Common Size
Statement analysis and Trend Analysis.

UNIT 3: RATIO ANALYSIS 10 HRS

Meaning and Definition of Ratio and Ratio Analysis – Uses and Limitations of ratios
Classification of Ratios: Turnover ratio - Liquidity ratios - Profitability ratios and Solvency
ratios. Problems.

UNIT 4: CASH FLOW ANALYSIS 14 HRS

Meaning and Definition of Cash Flow Statement – Concept of Cash and Cash Equivalents -
Uses of Cash Flow Statement – Limitations of Cash Flow Statement– Provisions of Ind. AS-7.
Procedure for preparation of Cash Flow Statement – Cash Flow from Operating Activities –
Cash Flow from Investing Activities and Cash Flow from Financing Activities – Preparation of
Cash Flow Statement according to Ind. AS-7
UNIT 5: BUDGETARY CONTROL 12 HRS

Introduction – Meaning & Definition of Budget and Budgetary Control – Objectives of


Budgetary Control – essential requirements of budgetary control – advantages and
disadvantages of budgetary control – Types of budgets- Functional Budgets - Cash budget,
sales budget, purchase budget and production budget. Fixed and Flexible budgets - Problems on
Flexible budget and Cash budget only.

SKILL DEVELOPMENT:

1. Prepare with imaginary figures comparative statement and analyse the financial
position.
2. Prepare with imaginary figures statements of any one corporate entity, analyse the same
by using ratio analysis.
3. Prepare with imaginary figures cash flow statement
4. Prepare a Trend analysis statement for three years with imaginary figures
5. Prepare with imaginary figures a Flexible or Cash budget.

BOOKS FOR REFERENCE:


• Charles T. Horngren, Gary L. Sundem, Dave Burgstahler, Jeff O.Schatzberg,
Introduction to Management Accounting, Pearson Education.
• Khan, M.Y. and Jain, P.K. Management Accounting. McGraw Hill Education.
• Arora, M. N. Management Accounting, Vikas Publishing House, New Delhi
• Maheshwari, S.N. and S.N. Mittal, Management Accounting. Shree Mahavir Book
Depot, New Delhi.

Note: Latest edition of text books may be use

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