Assam University b.com Hons Syllabus 603 6th sem

MANAGEMENT ACCOUNTING-Il BCMH A 603 Objective: This course aims at developing and understanding of the application of the various - of...

MANAGEMENT ACCOUNTING-Il

BCMH A 603

Objective: This course aims at developing and understanding of the application of the various - of management accounting.

Full Marks -50

UNIT 1 

CASH FLOWS FOR INVESTMENT ANALYSIS 10
1.1 Concept of Cash Flow- Cash Flow vs Accounting Profit.
1.2 Conventional and Non-Conventional cash flows- Incremental Cash Flows-Components of Cash Flows.
1.3 Determination of Cash Flows.

UNIT 2 

CAPITAL BUDGETING 10
2.1 Meaning and Nature of Capital Budgeting.
2.2 Need and Importance of Capital Budgeting.
2.3 Methods of evaluation of Capital Budgeting.

UNIT 3 

RESPONSIBILITY ACCOUNTING 10
3.1 Meaning and Feature of Responsibility Accounting.
3.2 Advantages of Responsibility Accounting
3.3 Steps involved in Responsibility Accounting.
3.4 Responsibility Centre- Types.

UNIT 4 

RATIO ANALYSIS 10
4.1 Meaning of Ratio.
4.2 Nature of Ratio Analysis.
4.3 Use and Significance of ratio Analysis, Limitations.
4.4 Classification of ratio.
4.5 Computation of Ratio.

UNIT 5 

MANAGEMENT INFORMATION SYSTEM: (MIS) 10
5.1 Elements of MIS.
5.2 Installing MIS.
5.3 Concept of Report and its objects.
5.4 Methods of Reporting.
5.5 Kinds of Reports, Requirement of a good report.

suggested Readings:

1. R. K. Sharma & S.K. Gupta: Management Accounting- Principles & Practice(Kalyani Publishers).
2. M. Mohan & S. N. Goel: Principles of Management Accounting, (Sahitya Bhawan, Agra).
3. Maheshwari, S. N: Principles of Management Accounting (Sultan Chand & Sons).
4. S. Nagaratnam: Management Accounting, (S. Chand & Co).
5. G. P. Murthy: Management Accounting, (Himalaya Publishing House).