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    bms3 1

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    Paramveer Singh Sidhspal
    This document outlines the topics to be covered in Management Accounting for semester 3. It includes 10 topics: 1) analysis and interpretation of accounts, 2) vertical forms including trend, comparative and common size statements, 3) ratio analysis including balance sheet, revenue statement and combined ratios, 4) cash flow statement, 5) working capital concept and requirements for trading and manufacturing organizations, 6) marginal costing concept, contribution and break even analysis, 7) application of marginal costing in decision making. It also lists 10 reference books for the course.

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    bms3 1

    Uploaded by

    Paramveer Singh Sidhspal
    33 views2 pages
    This document outlines the topics to be covered in Management Accounting for semester 3. It includes 10 topics: 1) analysis and interpretation of accounts, 2) vertical forms including trend, comparative and common size statements, 3) ratio analysis including balance sheet, revenue statement and combined ratios, 4) cash flow statement, 5) working capital concept and requirements for trading and manufacturing organizations, 6) marginal costing concept, contribution and break even analysis, 7) application of marginal costing in decision making. It also lists 10 reference books for the course.

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    This document outlines the topics to be covered in Management Accounting for semester 3. It includes 10 topics: 1) analysis and interpretation of accounts, 2) vertical forms including trend, comparative and common size statements, 3) ratio analysis including balance sheet, revenue statement and combined ratios, 4) cash flow statement, 5) working capital concept and requirements for trading and manufacturing organizations, 6) marginal costing concept, contribution and break even analysis, 7) application of marginal costing in decision making. It also lists 10 reference books for the course.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    33 views2 pages

    bms3 1

    Uploaded by

    Paramveer Singh Sidhspal
    This document outlines the topics to be covered in Management Accounting for semester 3. It includes 10 topics: 1) analysis and interpretation of accounts, 2) vertical forms including trend, comparative and common size statements, 3) ratio analysis including balance sheet, revenue statement and combined ratios, 4) cash flow statement, 5) working capital concept and requirements for trading and manufacturing organizations, 6) marginal costing concept, contribution and break even analysis, 7) application of marginal costing in decision making. It also lists 10 reference books for the course.

    Copyright:

    Attribution Non-Commercial (BY-NC)
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    of 2

    SEM III

    3.1 Management Accounting

    Unit Topic No of
    Number Lectures
    1 Analysis and Interpretation of Accounts 08
    a) Study of Balance Sheet Schedule VI of Limited Company.
    b) Study of Manufacturing Trading Profit & Loss A/c of Limited
    Company.
    Vertical Forms- Relationship between items in Balance Sheet 10
    and Profit and Loss Account.
    a) Trend Analysis.
    b) Comparative Statement.
    c) Common Size Statement.
    2 Ratio Analysis and Interpretation (Based on Vertical Form of 10
    Financial A/c) including Conventional and Functional Classification
    Restricted to-
    a) Balance Sheet Ratios:-
    i) Current Ratio
    ii) Liquid Ratio
    iii) Stock Working Capital Ratio
    iv) Proprietary Ratio
    v) Debt Equity Ratio
    vi) Capital Gearing Ratio
    b) Revenue Statement Ratios:-
    i) Gross Profit Ratio
    ii) Expenses Ratio
    iii) Operating Ratio
    iv) Net Profit Ratio
    v) Net Operating Profit Ratio
    vi) Stock Turnover Ratio
    c) Combined Ratios:-
    i) Return on Capital employed (Including Long Term
    Borrowings)
    ii) Return on proprietor’s Fund (Shareholders Fund and
    Preference Capital)
    iii) Return on Equity Capital
    iv) Dividend Pay out Ratio
    v) Debt Service Ratio
    vi) Debtors Turnover
    vii) Creditors Turnover
    Different Modes of Expressing Ratios:-Rate, Ratio, Percentage,
    Number etc.
    Limitations of the use of Ratios, Interaction of Ratios
    3 Preparation of Statement of Sources and Application of Cash (Cash 10
    Flow Statement) with reference to Accounting Standard No .3
    4 Working Capital-Concept 17
    Estimation /Projection of Requirements in case of Trading and
    Manufacturing Organization.
    Marginal Costing
    Concept of Marginal Cost
    Contribution
    Break even Analysis
    Application of marginal costing in Managerial Decision Making.

    Reference Books
    1. Saxena & Vashist , “Cost Management” , S. Chand and Sons
    2. Ravi N.Kishor, “Cost & Management Accounting”, Publication Taxmonth
    3. P.N.Reddy, “Essential of Management Accounting”, Himalaya
    4. Robert S Kailar, “Advanced Management Accounting”, Prentice Hall
    5. S.R.Varshney, “Financial Of Management Accounting” , Wisdom
    6. Charbs T Horngram, “Introduction Of Management Accounting” ,PHI Leaving
    7. I.M.Pandey, “Management Accounting”, Vikas Publication
    8. D.K.Mattal, “Cost & Management Accounting”, Galgotia
    9. Khan & Jani, “Management Accounting”, Tata Mcgraw
    10. R.P.Resstogi, “Management Accounting”, Gelgoha

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