{"id":16000,"date":"2025-06-17T14:56:29","date_gmt":"2025-06-17T14:56:29","guid":{"rendered":"https:\/\/zedex.co.in\/vipulp\/?post_type=product&p=16000"},"modified":"2025-06-17T14:56:33","modified_gmt":"2025-06-17T14:56:33","slug":"introduction-to-management-accounting","status":"publish","type":"product","link":"https:\/\/zedex.co.in\/vipulp\/product\/introduction-to-management-accounting\/","title":{"rendered":"Introduction to Management Accounting"},"content":{"rendered":"

SYLLABUS<\/strong><\/h1>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Units<\/strong><\/td>\nModules<\/strong><\/td>\n<\/td>\n<\/tr>\n
<\/td>\nIntroduction to Management Accounting:<\/strong><\/td>\n <\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\nMeaning, Features, Scope, Importance, Functions, Role of of Management Accounting, Management Accounting Framework, Tools, Management Accounting and Financial Accounting.<\/td>\n\u00a0<\/strong><\/td>\n<\/tr>\n
2<\/strong><\/td>\n\u00a0Analysis and Interpretation of Accounts:<\/strong><\/td>\n <\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\n(a)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Vertical Forms of Balance Sheet and Profit and Loss Account suitable for analysis<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Trend Analysis.<\/p>\n

(c)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Comparative Statement.<\/p>\n

(d)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Common Size Statement.<\/p>\n

NOTE:<\/em><\/strong> Practical Problems based on the above (a) to (d)<\/em><\/td>\n

\u00a0<\/strong><\/td>\n<\/tr>\n
3<\/strong><\/td>\nFinancial Statement Analysis: Ratio Analysis:<\/strong><\/td>\n <\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\nMeaning of Financial Statement Analysis, Steps, Objective and Types of Analysis. Ratio Analysis: Meaning, Classification, DuPont Chart, Advantages and Limitations.<\/td>\n\u00a0<\/strong><\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\n(a)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Balance Sheet Ratios:<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Current Ratio<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Liquid Ratio<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Stock Working Capital Ratio<\/p>\n

(iv)\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Proprietary Ratio<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Debt Equity Ratio<\/p>\n

(vi)\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Capital Gearing Ratio<\/td>\n

\u00a0<\/strong><\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\n(b)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Revenue Statement Ratios:<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Gross Profit Ratio<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Expenses Ratio<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Operating Ratio<\/p>\n

(iv)\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Net Profit Ratio<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Net Operating Profit Ratio<\/p>\n

(vi)\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Stock Turnover Ratio<\/td>\n

\u00a0<\/strong><\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\n(c)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Combined Ratio:<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Return on Capital employed (Including Long Term Borrowings)<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Return on proprietor\u2019s Fund (Shareholders Fund and Preference Capital)<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Return on Equity Capital<\/p>\n

(iv)\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Dividend Pay out Ratio<\/p>\n

(v)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Debt Service Ratio<\/p>\n

(vi)\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Debtors Turnover<\/p>\n

(vii)\u00a0\u00a0\u00a0\u00a0 <\/strong>Creditors Turnover<\/td>\n

\u00a0<\/strong><\/td>\n<\/tr>\n
4<\/strong><\/td>\nCash Flow Analysis:<\/strong><\/p>\n

Preparation of\u00a0 Cash Flow Statement\u00a0 with reference to Accounting Standard No. 3. (Indirect method only)<\/td>\n

 <\/td>\n<\/tr>\n
5<\/strong><\/td>\nWorking Capital Management:<\/strong><\/p>\n

(A)<\/strong> Concept, Nature of Working Capital, Planning of Working Capital.<\/p>\n

(B)<\/strong> Estimation\/Projection of Working Capital Requirements in case of Trading and Manufacturing Organization.<\/p>\n

(C)<\/strong> Operating Cycle Practical Problems.<\/td>\n

 <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

SYBAF — SEMESTER IV<\/h3>\n

Author: Arvind A. Dhond<\/h2>\n","protected":false},"featured_media":15131,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[1045,1217,1056,1214],"product_tag":[],"class_list":{"0":"post-16000","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-baf","7":"product_cat-elective-semester-iv-s-y-baf","8":"product_cat-s-y-baf","9":"product_cat-semester-iv-s-y-baf","11":"first","12":"instock","13":"shipping-taxable","14":"purchasable","15":"product-type-simple"},"acf":[],"_links":{"self":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product\/16000","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/comments?post=16000"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/media\/15131"}],"wp:attachment":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/media?parent=16000"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product_brand?post=16000"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product_cat?post=16000"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product_tag?post=16000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}