Accounting for Managers CCSU B.Com 6th Semester NEP Notes

Unit 1 [Book]
Management Accounting Concept, Meaning, Characteristics, Importance	VIEW
Management Accounting Techniques, Objectives	VIEW
Difference between Financial Accounting Management Accounting	VIEW
Difference between Cost Accounting and Management Accounting	VIEW

Management Accountant, Duties, Status, Functions and Responsibility	VIEW
Financial Statement Analysis Meaning, Objectives	VIEW
Financial Statement Interpretation Meaning, Objectives	VIEW
Characteristics of an Ideal Financial Statement	VIEW
Parties Interested in Financial Statement	VIEW
Types of Financial Analysis:	VIEW
Horizontal Financial Analysis	VIEW
Vertical Financial Analysis	VIEW
Trend Financial Analysis	VIEW

Unit 2 [Book]
Ratio Analysis, Meaning, Utility	VIEW
Classification of Ratios:
Profitability Ratio	VIEW
Activity Ratio	VIEW
Financial Position Ratios	VIEW
Fund Flow Statement	VIEW
Cash Flow Statement	VIEW
Preparation of Fund Flow Statement	VIEW
Preparation of Cash Flow Statement (As-3)	VIEW

Unit 3 [Book]
Business Budgeting	VIEW
Meaning of Budget and Budgeting, Objectives, Limitations and importance	VIEW
Essentials of effective Budgeting	VIEW
Classification of Budgets:
Flexible budget	VIEW
Zero Based Budget	VIEW
Marginal Costing	VIEW
Determination of Profit under Marginal Costing	VIEW
Pricing of Product	VIEW
Make or by Decision	VIEW
Selection of most profitable Channel	VIEW
Break Even Analysis: Concept and Practical Applications of Break even Analysis	VIEW

Unit 4 [Book]
Meaning and Objectives of Standard Costing, Setting of Standard Costing	VIEW
Variance Analysis: Material Variance and Labour Variance	VIEW
Reporting to Management Meaning, Objectives	VIEW
Principles of Reporting, Importance of Reports	VIEW
Classification of Reports	VIEW
Reporting at different Levels of Management	VIEW