2844_BCOMSEM6_Prabandhko_Hetu_Lekhankan

बी.काम. (VI सेमेस्टर)
पेपर - II
प्रबन्धकों हेतु लेखांकन

B.A. (VI Semester)
Accounting for Managers

SYLLABUS

Unit - I :

Management Accounting - Concept, Meaning, Characteristics, Difference between Financial Accounting Management Accounting, Difference between Cost Accounting and Management Accounting, Techniques, Objectives and Importance. Management Accountant - Duties, Status, Functions and Responsibility. Financial Statement Analysis and Interpretation - Meaning, Objectives, Characteristics of an Ideal Financial Statement, Parties Interested in Financial Statement, Types of Financial Analysis - Horizontal, Vertical and Trend Analysis.

Unit - II :

Ratio Analysis : Meaning, Utility, Classification of Ratios - Profitability Ratio, Activity Ratio and Financial Position Ratios. Fund Flow and Cash Flow Statement - Concept, Meaning of the term Fund and Preparation of Fund Flow Statement and Cash Flow Statement (As-3).

Unit - III :

Business Budgeting : Meaning of Budget and Budgeting, Objectives, Limitations and importance, Essentials of effective Budgeting, Classification of Budgets - Flexible budget and Zero Based Budget. Marginal Costing : Meaning, Determination of Profit under Marginal Costing, Pricing of Product, Make or by Decision, Selection of most profitable channel. Break Even Analysis : Concept and Practical Applications of Break even Analysis.

Unit - IV :

Standard Costing and Variance Analysis : Meaning and Objectives of Standard Costing Setting of Standard, Variance Analysis : Material and Labour Variance. Reporting to Management : Meaning, Objectives, Principles of Reporting, Importance of Reports, Classification of Reports, Reporting at different Levels of Management.

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