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Table Of Contents

1.4 FUNCTIONS OF MANAGEMENT ACCOUNTING
1.5 SCOPE OF MANAGEMENT ACCOUNTING
1.6 THE MANAGEMENT ACCOUNTANT
1.7 MANAGEMENT ACCOUNTING AND FINANCIAL ACCOUNTING
1.8 COST ACCOUNTING AND MANAGEMENT ACCOUNTING
1.9 LIMITATIONS OF MANAGEMENT ACCOUNTING
1.10 SELF-TEST QUESTIONS
1.11 SUGGESTED READINGS
2.1 INTRODUCTION
2.2.1 BALANCE SHEET
2.2.2 PROFIT AND LOSS ACCOUNT
2.3.1 Objectives of the FSA: Broadly, the objective of the FSA is to
2.3.2 Types of Financial Analysis
2.4 METHODICAL PRESENTATION TO FSA
2.5.1 COMPARATIVE FINANCIAL STATEMENTS (CFS)
2.5.2 COMMON SIZE STATEMENT (CSS)
2.5.3 TREND PERCENTAGE ANALYSIS (TPA)
2.5.4 RATIO ANALYSIS (RA)
2.5.5 Time-Series Analysis
2.6 SELF-TEST QUESTIONS
2.7 SUGGESTED READINGS:
3.1. Introduction to Ratio Analysis
3.2. Use of Financial Ratios
3.3. Precaution in using Ratio Analysis
3.4.1. Liquidity ratios
3.4.2. Debt (or leverage) ratios
3.4.3. Coverage ratios
3.4.4. Profitability ratios
3.4.5. Market-value ratios
3.5. Illustrative problems
3.6. Summary
3.7. Review questions
3.8. Suggested readings
4.1 INTRODUCTION
4.2 MEANING & DEFINITIONS
4.5.1 SCHEDULE OF CHANGING IN WORKING CAPITAL
4.5.2 FUNDS FLOW STATEMENT
4.6 PARTIES INTERESTED IN FUND FLOW STATEMENT
4.7 SOME TYPICAL ITEMS WHICH REQUIRE PARTICULAR CARE
4.8 SELF-ASSESSMENT QUESTIONS
4.9 SUGGESTED READINGS
5.1 INTRODUCTION
5.2 MEANING OF THE CASH FLOW STATEMENT
5.3 PURPOSE AND USES OF CASH FLOW STATEMENT
5.4 STRUCTURE OF CASH FLOW STATEMENT
5.5 TREATMENT OF SOME TYPICAL ITEMS
5.7 PROCEDURE FOR PREPARING A CASH FLOW STATEMENT
5.8 LIMITATIONS OF CASH FLOW STATEMENT
5.9 COMPARISON BETWEEN FUNDS FLOW AND CASH FLOW STATEMENT
5.10 SELF-ASSESSMENT EXERCISE
5.11 SUGGESTED READINGS
6.1 INTRODUCTION
6.2 CVP ASSUMPTIONS AND USES
6.3.1 Marginal Cost Equation
6.3.2 Contribution/Sales Ratio (C/S Ratio)
6.3.3 Break-even Sales
6.3.4 Margin of Safety
6.3.5 C/S Ratio and Break-even Point in a Multi-Product Situation
6.4.1 Volume contribution chart in Graph 6.3 is another way of presenting the
6.4.6 Break-even point and profit planning
6.5.1.1 Product Profitability
6.5.1.2 Limiting Factor Analysis
6.5.2 MAKE OR BUY DECISION
6.5.3 DECISION ON METHODS OF MANUFACTURING
6.5.4 SHUTTING DOWN DECISIONS
6.5.5 MARGINAL COST AND PRODUCT PRICING
6.6 SUMMARY
6.7 SELF-TEST QUESTIONS
6.8 SUGGESTED READINGS
7.1 INTRODUCTION
7.2 MEANING OF STANDARD COST AND STANDARD COSTING
7.3 STEPS INVOLVED IN STANDARD COSTING
7.4 STANDARD COSTING Vs. BUDGETARY CONTROL
7.5 STANDARD COSTS AND ESTIMATED COSTS
7.6 ADVANTAGES OF STANDARD COSTING
7.7 LIMITATIONS OF STANDARD COSTING
7.8 PRELIMINARIES FOR ESTABLISHING STANDARD COSTING
7.9.1 DIRECT MATERIAL VARIANCES
7.9.2 DIRECT LABOUR VARIANCES
7.9.3 OVERHEAD VARIANCES
7.9.4.1 PROFIT AND TURNOVER METHODS OF CALCULATING
7.10 ACCOUNTING TREATMENT OF VARIANCES
7.11 SUMMARY
7.12 SELF-TEST QUESTIONS
7.13 SUGGESTED READINGS
8.1. Definition of Budget
8.2. Objectives of Budgetary Control
8.3. Scope and Techniques of Budgetary Control
8.4. Requisites for Effective Budgetary Control
8.5. Organization for Budgetary Control
8.6. Advantages and Limitations of Budgetary Control
8.7.1. Control Ratios
8.7.2. Sales Budget
8.7.3. Production Budget
8.7.4. Cost of Production Budget
8.7.5. Material Purchase Budget
8.7.6. Cash Budget
8.7.8. Master Budget
8.7.9. Fixed Budget
8.7.10. Flexible Budget
8.7.11. Zero Base Budgeting (ZBB)
8.7.12. Performance Budgeting
8.8. Summary
8.9. Self-Assessment Questions
8.10. Suggested Readings
9.1 INTRODUCTION
9.2.1 TYPES OF MIS
9.2.2 INSTALLATION OF MIS
9.3 MEANING AND DEFINITION OF REPORT
9.4 OBJECTIVES OF REPORTING
9.5 MANAGEMENT REPORTING
9.6.1 Written Reporting
9.6.2 Graphic Reporting
9.6.3 Oral Reporting
9.7 REQUISITES OF A GOOD REPORT
9.8.1 ACCORDING TO OBJECT AND PURPOSE
9.8.2 ACCORDING TO NATURE
9.8.3 ACCORDING TO PERIOD
9.8.4 ACCORDING TO FUNCTIONS
9.11 PRINCIPLES OF A GOOD REPORTING SYSTEM
9.12.1 DECIDING THE NATURE AND PURPOSE OF THE REPORT
9.12.2 PLANNING STRUCTURE OF THE REPORT
9.12.3 DRAFTING OF REPORT
9.13 SUMMARY
9.14 SELF-TEST QUESTIONS
9.15 SUGGESTED READINGS
10.1 INTRODUCTION
10.2 THE HISTORY OF COMPUTER
10.3 OLD METHODS AND MACHINES USED IN ACCOUNTING
10.4 ROLE OF COMPUTER IN ACCOUNTING
10.5 ADVANTAGES AND LIMITATIONS OF COMPUTER USE
10.6 MERGING ACCOUNTING AND COMPUTER APPLICATIONS
10.7 SELF ASSESSMENT EXERCISE
10.8 SUGGESTED READINGS
11.1 introduction to inflation accounting
11.2 Reasons for Inflation Accounting
11.3 Limitations of Historical Accounting
11.4.1 Current Purchasing Power (CPP) Method
11.4.2 Current Cost Accounting (CCA) Method
11.5 Advantages of Inflation Accounting
11.6 Disadvantages of Inflation Accounting
11.7 Summary
11.8 Self Assessment Questions
11.9 SUGGESTED READINGS
12.1 introduction
12.2 Concept of Human Resource Accounting
12.3 Objectives of HRA
12.4 Need for HRA
12.5 Assumptions of HRA
12.6 BENEFITS OF HUMAN RESOURCE ACCOUNTING
12.7.1 Cost methods
12.7.2 Present Value Models
12.8 Requirements under the Companies Act
12.9 Recording and Disclosure in Financial Statements
12.10 PROBLEMS AND LIMITATIONS OF HRA
12.11 summary
12.12 Self Assessment Questions
13.1 introduction
13.2 MEANING OF SOCIAL ACCOUNTING
13.3 Objectives of Social Accounting
13.4 Need for Social Accounting
13.5 Uses of Social Responsibility accounting
13.6 Scope of Social Accounting
13.7 Social Benefits and Social Costs
13.8 Measurement of social costs and benefits
13.9 Approaches in Social Accounting
13.10 Benefits of Social Reporting
13.11 Limitations of Social Reporting
13.12 Social Disclosure Practices in India
13.13 summary
13.14 self assessment questions
13.15 SUGGESTED READINGS
14.1 introduction
14.2 concept of EVA
14.3 Computation of EVA
14.4 Improving EVA
14.5 Superiority of EVA over Traditional Measures
14.6 Implementing EVA
14.7 EVA vs. Residual Income
14.8 Drawbacks of EVA
14.9 Market Value Added (MVA)
14.10 EVA DISCLOSURES IN INDIA
14.11 summary
14.12 Self Assessment Questions
14.13 SUGGESTED READINGS
15.1 introduction
15.2 meaning of Brand
15.3 Identification of brands as an asset
15.4 Objectives of Corporate Branding
15.5 meaning of Brand Accounting
15.6 Objective of Brand Accounting
15.7 Difficulties in Brand Accounting
15.8 Valuation of brands
15.9 Whole Organisation as a brand
15.10 Co-Branding
15.11 Band Accounting Practices
15.12 Summary
15.13 Self Assessment Questions
15.15 SUGGESTED READINGS
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Published by: kumaran2012 on May 19, 2012
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