Description
Accounting & Auditing – I (Management Accounting – I)
Major : Mandatory
S.Y.B.Com.: Semester – III
Syllabus (As Per NEP 2020) w.e.f. the Academic Year 2025-26
1. Introduction to Management Accounting 15 Hours
♦ Introduction to Management Accounting – Meaning, Nature, Scope, Functions, Decision Making Process, Financial Accounting v/s Management Accounting
♦ Analysis and Interpretation of Financial Statements
(i) Study of Balance Sheet and Income Statement / Revenue Statements in Vertical Form Suitable for Analysis
(ii) Relationship Between Items in Balance Sheet and Revenue Statement
(iii) Tools of Analysis of Financial Statements : (i) Trend Analysis
(ii) Comparative Statement (iii) Common Size Statement
♦ Notes :
(i) Problems Based on Trend Analysis
(ii) Short Problems on Comparative and Common Sized Statements
2. Ratio Analysis and Interpretation 15 Hours
♦ Ratio Analysis : Meaning, Classification, DuPont Chart, Advantages and Limitations (Based on Vertical Form of Financial Statements)
♦ Balance Sheet Ratios : (i) Current Ratio (ii) Liquid Ratio (iii) Stock Working Capital Ratio (iv) Proprietory Ratio (v) Debt Equity Ratio (vi) Capital Gearing Ratio
♦ Revenue Statement Ratio : (i) Gross Profit Ratio (ii) Expenses Ratio
(iii) Operating Ratio (iv) Net Profit Ratio (v) Net Operating Profit Ratio (vi) Stock Turnover Ratio
♦ Combined Ratio :
(i) Return on Capital Employed (Including Long Term Borrowings)
(ii) Return on Proprietor’s Fund (Shareholders Fund and Preference Capital)
(iii) Return on Equity Capital
(iv) Dividend Payout Ratio
(v) Debt Service Ratio
(vi) Debtors Turnover
(vii) Creditors Turnover
(Practical Question on Ratio Analysis and DuPont Analysis)
Reviews
There are no reviews yet.