Samsung j7 network unlock code free. Following concepts are in B.Com 3rd Year Management Accounting Notes UNIT – I Management Accounting: Meaning, Definition, Nature, Objectives, Scope and Functions of Management Accounting, Management Accounting and Financial Accounting, Management and Cost Accounting; Utility of Management Accounting, Role of Management Accounting in decision. 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 1.1 INTRODUCTION Management accounting can be viewed as Management-oriented Accounting.

Table of Contents

• 1 Managerial Accounting

Managerial Accounting

These notes applies to the following Courses as examined by KNEC

Topics covered in this unit/subject are as follows:

Topic 1:Nature and scope of managerial accounting
Topic 2:Decision trees
Topic 3:Cost estimation
Topic 4:Cost volume profit analysis (C-V-P)
Topic 5:Marginal costing
Topic 6: Capital expenditure decisions
Topic 7: Transportation technique
Topic 8:Assignment technique
Topic 9:Queuing theory
Topic 10:Performance evaluation techniques
Topic 11:Budget and Budgetary control
Topic 12:Emerging trends and issues in managerial accounting
Introduction
This module unit is intended to equip the trainee with the necessary knowledge, skills and attitudes that will enable him/her analyze and interpret cost data for the purpose of decision making in an organisation
General Objectives
At the end of this module unit, the trainee should be able to:

1. Carry out estimating and forecasting costs using various methods
2. Recognize the role of managerial accounting in decision making
3. Carry out step-by-step process in solving decision making problems
4. Carry out performance evaluation for a business
5. Prepare a budget in a business

Topic 1: Nature and Scope of Managerial Accounting

• Definition of managerial accounting
• The role of managerial accounting in production, marketing and finance
• Differences between managerial accounting and financial accounting

Topic 2: Decision Theory

• Definition of decision trees
• The structure of decision trees
• Use of decision trees

Topic 3: Cost Estimation

• Definition of cost estimation
• Cost estimation methods

Topic 4: Cost-Volume-Profit Analysis (C-V-P)

• Definition of cost volume profit analysis
• Terms used in cost volume profit (C-V-P)
• Assumptions of C-V-P
• Limitations of C-V-P analysis
• Break Even Point (B-E-P)
• Calculation of break even point

Topic 5: Marginal Costing

• Definition of marginal costing
• Key factor
• Decision-making using marginal costing

Topic 6: Capital Expenditure Decisions

• Nature of capital expenditure decision
• Non-discounting cash flow techniques
• Time value of money concept
• Discounting cash flow methods
• Benefits and limitations of each technique

Topic 7: Transportation Techniques

• Nature of transportation techniques
• Requirements for application of transportation techniques
• Transportation techniques

Topic 8: Assignment Techniques

• Nature of assignment techniques
• Requirements for application of assignment techniques
• Assignment techniques for minimizing and maximizing problems

Topic 9: Queuing

• Definition of a queue
• Elements of a queue
• Terms used in queuing theory
• Application of queuing theory

Topic 10: Performance Evaluation

• Definition of performance evaluation
• Need for performance evaluation
• Techniques for performance evaluation

Mcom Management Accounting Notes Pdf

Topic 11: Budgeting and Budgetary Control

• Definition of budgeting and budgetary control
• Preparation of functional budgets
• Preparation of master budget

Topic 12: Emerging Trends and Issues in Managerial Accounting

• Emerging trends and issues in Managerial Accounting
• Challenges posed by the Accounting emerging trends and issues in Managerial Accounting
• Ways of coping with the challenges posed by the emerging trends and issues in Managerial Accounting

Management Accounting Pdf Full Notes

Lecture 1: Introduction and Case Discussion (PDF)
Lecture 2: The Nature of Costs (PDF)
Lecture 3: The Economics of Organizations (PDF)
Lecture 4: Performance Measurement (PDF)
Lecture 6: Balanced Scorecard (PDF)
Lecture 7: Budgets and Budgeting (PDF)
Lecture 8: Cost Allocation (PDF)
Lecture 9: Cost Allocation (PDF)
Lecture 10: Absorption Cost Systems (PDF)
Lecture 12: Standard Costs (PDF)

Financial And Management Accounting Notes Pdf

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