| UNIT 1 Introduction: | ||
| 1 | Meaning, Nature, Scope of Management Accounting | VIEW |
| 2 | Function of Management Accounting | VIEW |
| 3 | Role of Accounting | VIEW |
| 4 | Management Accounting Vs. Financial Accounting | VIEW |
| 5 | Tools and Techniques of Management Accounting | VIEW |
| UNIT 2 | ||
| 1 | Budgetary Control; Meaning of Budget | VIEW |
| 2 | Budgeting and budgetary control | VIEW |
| 3 | Objectives ,Merits and limitations of budgetary control | VIEW |
| 4 | Types of budget: Fixed and flexible budget | VIEW |
| 5 | Zero-based Budget | VIEW |
| 6 | Performance budgeting | VIEW |
| UNIT 3 Funds flow and cash flow analysis | ||
| 1 | Ratio analysis and as per Accounting standards | VIEW |
| 2 | Funds flow analysis | VIEW |
| 3 | Cash flow analysis | VIEW |
| 4 | Ratio analysis classification and limitations | VIEW |
| UNIT 4 Standard costing and analysis of variances: | ||
| 1 | Meaning and nature of standard cost, Advantages and applications of standard cost | VIEW |
| 2 | Material Variance Analysis | VIEW |
| 3 | Labour Variance Analysis | VIEW |
| 4 | Overhead Variance Analysis | VIEW |
| 5 | Sales Variances | VIEW |
| UNIT 5 Marginal Costing | ||
| 1 | Concept meaning and nature of Marginal cost | VIEW |
| 2 | Advantages, Limitations and Applications of Marginal Costing | VIEW |
| 3 | Marginal cost as a tool of decisions making | VIEW |
| 4 | Marginal costing Vs absorption costing | VIEW |
| 5 | Break-even analysis | VIEW |
| 6 | Exploring new markets | VIEW |
| 7 | Make or Buy decisions | VIEW |
| 8 | Shut down decisions | VIEW |
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