FULLY SOLVED BOOK LASY 5 YEARS PAPERS SOLVED PLUS GUESS

Accounting for Managers

Course code: MBA 103                                                               L-T-P Structure: 3-1-0                                      Maximum Marks: 100                                                          Course Type: Core Course

MODULE I Financial Accounting - Definition - Accounting Principles - Concepts and conventions - Trial Balance – Final Accounts (Problems) - Depreciation Methods-Straight line method, Written down value method, Sinking fund method.

MODULE II Financial Statement Analysis - Objectives - Reorganizing the Financial Statement Information - Techniques of Financial Statement Analysis: Comparative Statements, Common - Size statement, Trend Percentage - Accounting Ratios: construction of balance sheet using ratios (problems)-Dupont analysis.

MODULE III Fund Flow Statement - Statement of Changes in Working Capital - Computation of Fund from Operations - Workings for Computation of various sources and uses - Preparation of Fund Flow Statement - Cash Flow Statement Analysis- Computation of Cash from Operations Problems - Distinction between Fund Flow and Cash Flow Statement. Problems

MODULE IV Cost Accounting - Meaning - Distinction between Financial Accounting and Cost Accounting - Cost Terminology: Cost, Cost Centre, Cost Module - Elements of Cost - Cost Sheet – Problems. Budget, Budgeting, and Budgeting Control - Types of Budgets - Preparation of Flexible and fixed Budgets, master budget and Cash Budget - Problems -Zero Base Budgeting.

MODULE V Marginal Costing - Definition - distinction between marginal costing and absorption costing - Break even point Analysis - Contribution, p/v Ratio, margin of safety - Decision making under marginal costing system-key factor analysis, make or buy decisions, export decision, sales mix decision-Problems