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You are here:Open notes-->Bangalore-University-->Management-Accounting-Notes

Management Accounting Notes

How to study this subject

The objective of this course is to enable the students to understand the analysis and
interpretation of financial statements with a view to prepare management reports for

Unit 1:
08 Hours
Meaning – Definition – Objectives – Nature and Scope of Management Accounting – Role of
Management Accountant – Relationship between Financial Accounting and Management
Accounting, Relationship between Cost Accounting and Management Accounting.

Unit 2:
12 Hours
Analysis of financial statements – comparative statements, comparative income statement,
comparative Balance sheet – common size statements – Common size income statement,
common size balance sheet – Trend percentages. Reporting to management – management
decision and analysis.

Unit 3:
12 Hours
Meaning and Definition of Ratio, Accounting Ratio and Ratio Analysis – Uses – Limitations -
Classification of Ratios – Problems on Ratio Analysis - Preparation of Trading and Profit & Loss
Account and Balance Sheet with the help of Accounting Ratios

Unit 4:
10 Hours
Meaning and Concept of Fund – Meaning and Definition of Fund Flow Statement – Uses and
Limitations of Fund Flow Statement – Procedure of Fund Flow Statement – Statement of
changes in Working Capital – Statement of Funds from Operation – Statement of Sources and
Application of Funds – Problems.

Unit 5:
10 Hours
Meaning and Definition of Cash Flow Statement – Differences between Cash Flow Statement
and Fund Flow Statement – Uses of Cash Flow Statement – Limitations of Cash Flow Statement
– Provisions of AS-3 – Procedure of Cash Flow Statement – Concept of Cash and Cash
Equivalents - Cash Flow from Operating Activities – Cash Flow from Investing Activities and
Cash Flow from Financing Activities – Preparation of Cash Flow Statement according to AS-3
(Indirect Method Only).

Unit 6:
10 Hours
Introduction – Meaning and Definition of Marginal Cost & Marginal Costing – Features – Cost
Volume Profit Analysis – Assumptions – Uses – Contribution – P/V Ratio – Break Even Point –
Margin of Safety – Angle of Incidence – Break Even Chart – Problems – BUDGETORY
CONTROL: Introduction – Meaning & Definition of Budget and Budgetary Control – Objectives
of Budgetary Control – Classification of Budgets – Flexibility Classification – Functional Budgets
– Problems on Flexible Budgets and Cash Budgets.

Collection of financial statements of any one organization for two years and preparing
comparative statements
Collection of financial statements of any two organization for two years and prepare a
common Size Statements
Collect statements of an Organization and Calculate Important Accounting Ratio’s
Draft a report on any crisis in an organization.


1. Dr. S.N. Maheswari , Management Accounting
2. Sexana, Management Accounting
3. J. Made Gowda: Management Accounting
4. Dr. S.N. Goyal and Manmohan, Management Accounting
5. Jawahar lal : Essantials of Managerial Accounting
6. B.S. Raman, Management Accounting
7. Dr. Ramachnadra, Dr, Chandra Shekar & Shivarudrappa ; Management Accounting
8. Sharma and Gupta, Management Accounting
9. PN Reddy & Appanaiah, Essentials of Management Accounting.
10. Sudhindra Bhatt; Management Accounting

Official Notes

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Notes from other sources

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Model question papers

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Previous year question papers

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