GGSIPU (BCOM203) Management Accounting

	UNIT 1 Management Accounting [Book Link]
1	Management Accounting: Nature and Scope	VIEW
2	Financial Accounting	VIEW
3	Cost Accounting and Management Accounting	VIEW
4	Advantages and Limitations of Management Accounting	VIEW
5	Role of Management Accountant	VIEW

	UNIT 2 [Book Link]
1	Financial Analysis:	VIEW
2	Financial statements and their Limitations	VIEW
3	Concepts of Financial Analysis	VIEW
4	Tools of Financial Analysis: Comparative financial Statements	VIEW
5	Tools of Financial Analysis: Common Size Financial Statements	VIEW
6	Tools of Financial Analysis: Trend Percentages	VIEW
	Ratio Analysis
7	Ratio Analysis: Nature and Interpretation	VIEW
8	Classifications of Ratios	VIEW
9	Probability Ratios	VIEW
10	Turnover Ratios	VIEW
11	Financial Ratios	VIEW
12	Utility and Limitations of Ratios	VIEW
	Cash Flow Analysis
13	Difference between cash and funds	VIEW
14	Utility of Cash Flow Statement	VIEW
15	Accounting Standard 3 (AS3: Revised)	VIEW
16	Construction of Cash Flow Statement	VIEW

	UNIT 3 Budgets and Budgetary Control: [Book Link]
1	Concept of Budgets and Budgetary Control	VIEW
2	Advantages and Limitations of Budgetary Control	VIEW
3	Establishing a System of Budgetary Control	VIEW
4	Preparations of different budgets	VIEW
5	Fixed and Flexile Budgeting	VIEW
6	Performance budgeting and Zero Base Budgeting	VIEW
7	Concept of Responsibilities Accounting- Types of Responsibilities Centers	VIEW
	Standard Costing and Variance Analysis
8	Meaning of Standard Cost	VIEW
9	Relevance of standard cost for variance analysis	VIEW
10	Significance of variance analysis	VIEW
11	Computation of labor variances	VIEW
12	Computation of Material variances	VIEW
13	Computation of overhead variances	VIEW

	UNIT 4 Marginal Costing and Profit Planning: [Book Link]
1	Marginal Costing differentiated from Absorption Costing	VIEW
2	Direct Costing	VIEW
3	Differential Costing	VIEW
4	Key Factor	VIEW
5	Break even analysis	VIEW
6	Margin of Safety	VIEW
7	Cost-Volume-Profit Relationship	VIEW
8	Advantages, Limitations and Applications of Marginal Costing	VIEW
	Decisions Involving Alternative Choices
9	Concept of Relevant Costs, Steps in Decision Making	VIEW
10	Decisions Regarding determination of Sales Mix.	VIEW
11	Exploring New Markets	VIEW
12	Discontinuance of a Product line	VIEW
13	Make and Buy	VIEW
14	Equipment Replacement	VIEW
15	Expand or Contract	VIEW
16	Shut-Down or Continue	VIEW