B.Com204 Management Accounting GGSIPU B.Com 4th Sem NEP 2024-25 Notes

Unit 1 [Book]
Meaning, Objectives, and Scope of Management Accounting	VIEW
Difference between Financial Accounting, Cost Accounting and Management Accounting	VIEW
Comparative Financial Statements	VIEW
Common Size Financial Statements	VIEW
Trend Analysis	VIEW
Ratio Analysis	VIEW
Cash Flow Statement	VIEW
Transformation in Management Accounting	VIEW

Unit 2 [Book]
Concept and Types of Budgeting	VIEW
Budgetary Control Meaning, Objectives, Merits and Limitations	VIEW
Budget Administration	VIEW
Functional budgets including Cash Budget	VIEW
Fixed Budgets Meaning and Preparation	VIEW
Flexible Budgets Meaning and Preparation	VIEW
Zero-based Budgeting	VIEW
Performance Budgeting	VIEW
Difference between Performance and Traditional Budgeting	VIEW
Meaning of Variance and Variance Analysis: Material, Labour, Overheads and Sales Variances	VIEW
Disposition of Variances	VIEW
Control Ratios	VIEW

Unit 3 [Book]
Costing and Profit Planning	VIEW
Meaning of Variable Costing	VIEW
Absorption Costing	VIEW
Marginal Costing, Uses	VIEW
Cost-Volume-Profit Analysis	VIEW
Profit/Volume Ratio	VIEW
Break-Even Analysis: Algebraic And Graphic Methods	VIEW
Angle of incidence and Margin of Safety	VIEW

Unit 4 [Book]
Managerial Decision Making	VIEW
Decision making based on Marginal Cost Analysis Profitable Product mix, Make or Buy, Addition or Elimination of a Product line, Sell or Process further, Operate or Shut down	VIEW
Managerial Decision-making using Spreadsheets	VIEW
Integrated Reporting	VIEW