Master of Business Administration:Financial and Management Accounting

Bharathiar University
In Coimbatore

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Important information

  • Master
  • Coimbatore
Description

Goals : To enable the students to learn the basic functions, principles, concepts and. application of accounting in management. Objectives : On successful completion of the course the students should have: Understood the financial accounting along with the preparation of final accounts. Understood the concepts and application of management accounting along with the. preparation.

Important information
Venues

Where and when

Starts Location
On request
Coimbatore
Bharathiar University, Coimbatore, 641046., Tamil Nadu, India
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Course programme

Financial and Management Accounting emphasize on accounting concepts and
application of accounting principles and managerial decision making. The content of
this paper takes care of financial accounting, management accounting and cost
accounting.
Goals :
To enable the students to learn the basic functions, principles, concepts and
application of accounting in management.
Objectives :
On successful completion of the course the students should have:
Understood the financial accounting along with the preparation of final accounts.
Understood the concepts and application of management accounting along with the
preparation.
To learn the cost accounting concepts and applications.
UNIT 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.
UNIT II
Financial Statement Analysis - Objectives - Reorganizingthe 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.
UNIT 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
UNIT IV
Cost Accounting - Meaning - Distinction between Financial Accounting and Cost
Accounting - Cost Terminology: Cost, Cost Centre, Cost Unit - 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.
UNIT 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

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