Management Accounting SOLVED NOTES EBOOK CHAPTERWISE

Management Accounting SOLVED NOTES  EBOOK CHAPTERWISE

Product Details: Management Accounting   SOLVED NOTES  EBOOK CHAPTERWISE  

Format: EBOOK  DOWNLOAD IN FEW HOURS

Pub. Date: NEW EDITION APPLICABLE FOR Current EXAM

Edition Description: 2018-19

Pages   :   250+

RATING OF EBOOK: EXCELLENT DOWNLOAD IN FEW HOURS

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 PREVIEW OF CHAPTERS SYLLABUS

Management Accounting

Unit - I
Management accounting – Objectives, nature, and scope of Financial Accounting, Cost Accounting, and Management Accounting – Managerial Decisions – Accounting Plan and Responsibility Centers
– Significance of Responsibility Accounting – Responsibility Centers – Cost Centre, Profit Centre and Investment Centre – Determinants of Responsibility Centers – Transfer Pricing – Objectives of transfer pricing
– Methods of transfer pricing (simple problems) – Conflict between a division and a company - Multi-National Transfer pricing.
Unit – II
Budgeting and Budgetary control – Fixed and flexible budget – Preparation of functional budget for operating and non-operating functions, Cash budgets, Capital expenditure budget, Master budget,
Principal budget factors – Zero-base budgeting – Performance budgeting – Standard Costing and Variance Analysis – Material Variances – labour Variances, Overhead (Fixed and Variable) Variances – Sales Variances.
Unit – III
Marginal Costing and Break-even Analysis – Cost-Volume-Profit (CVP) Analysis – Break-Even Analysis – Assumptions and practical applications of Breakeven-Analysis – Decisions regarding Sales-mix –
Make or Buy Decisions – Limiting Factor Decision – Export Decision – Plant Merger – Decision of Shutdown or Continuation of a product line.
Unit - IV
DuPont Analysis – Fund Flow Analysis – Cash flow analysis – Contemporary Issues in Management Accounting – Value chain analysis – Activity-Based Costing (ABC) – Quality Costing – Target and Life Cycle
Costing – Theory of Constraints accounting (TOC).
Unit – V
Social Cost Benefit Analysis – Decision Tree in Management – Reporting to Management – Objectives of Reporting – Reporting needs at different managerial levels – Types of reports – Modes of Reporting,
Reporting at different levels of Management