MA (BCOM 5th)

UNIT-I

Meaning –objectives–nature and scope of management accounting –Management Accountant

Position-Role and Responsibilities. Relationship between financial accounting, cost

accounting and management accounting.

UNIT-II

Nature of Financial Statements.Concept of financial analysis – tools of financial analysis –

problems on comparative statements – common size statements – trend analysis . Role of

Accountant towards preparations and analysis of financial statements.EBIT-EPS Analysis.

UNIT-III

Meaning – importance – utility of ratios – classification of ratios – calculation and

interpretation of ratios – preparation of income statement and Balance Sheet with ratios.

Managements Audit : Concept, Scope and Object of Management Audit.

UNIT-IV

Meaning – concept of fund and funds flow statement(FFS) – uses and significance of funds

flow statement – procedure for preparing FFS – Schedule of changes in working capitalstatement

of sources and application of funds - Cash Flow analysis – meaning and concept –

comparison between Funds Flow and Cash Flow statements – uses and significance of CFSpreparation

of Cash Flow Statement as per Accounting Standards. Methods of Management

reporting –requirements of a good report – kinds of reports – principles of good reporting

system – drafting of reports under different situations