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Management Accounting Exam Guide

This document outlines the topics and structure of an exam for a management accounting course. The exam will include 9 questions, with question 1 being compulsory and covering the entire syllabus. Students must attempt 4 of the remaining 8 questions. Question topics cover management accounting fundamentals, management reporting, financial statement analysis, ratio analysis, cash flow and funds flow statements, costing methods, budgeting, and references for further reading. The exam is 3 hours long with 80 marks for external assessment and 20 marks for internal assessment.

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CHHAVI KIRAN
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169 views1 page

Management Accounting Exam Guide

This document outlines the topics and structure of an exam for a management accounting course. The exam will include 9 questions, with question 1 being compulsory and covering the entire syllabus. Students must attempt 4 of the remaining 8 questions. Question topics cover management accounting fundamentals, management reporting, financial statement analysis, ratio analysis, cash flow and funds flow statements, costing methods, budgeting, and references for further reading. The exam is 3 hours long with 80 marks for external assessment and 20 marks for internal assessment.

Uploaded by

CHHAVI KIRAN
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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BC-601

MANAGEMENT ACCOUNTING

External Marks: 80 Internal Marks: 20


Time: 3 hours
Note: Paper setter will set nine questions in all. Question No. 1 comprising of five short types
questions carrying four (4) marks each is compulsory. It covers the entire syllabus. Answer to each
question should not be more than one page. Candidate is required to attempt four questions from the
remaining eight questions carrying 15 marks each.

SN TOPIC
1. Management Accounting:
 Nature,
 Significance And Scope,
 Comparison Between Financial Accounting, Cost Accounting And Management Accounting.
2. Management Reporting: Need And Type Of Reports
3. Management Information System
4. Analysis Of Financial Statements:
 Comparative Statements
 Common Size Statements
5. Ratio Analysis:
 Liquidity
 Solvency
 Profitability
 Turnover
 Trend Analysis
6. Cash Flow Statements: Need And Method Of Preparing Statements.
7. Funds Flow Statements: Need And Method Of Preparing Statements.
8. Absorption Versus Variable Costing:
 Features And Income Determination;
 Cost-Volume-Profit Analysis
 Break-Even Analysis
 Contribution;
 P/V Ratio, Break-Even point;
 Margin of Safety: Angle Of Incidence; Determination Of Cost Indifference Point.
9. Budgeting And Budgetary Control:
 Need
 Methods And Types Of Budgets
 Essentials Of Budgetary Control System

REFERENCES
1. Drury, Colin. Management and Cost Accounting. Thomson Learning.
2. Garrison H., Ray and Eric W. Noreen. Managerial Accounting. McGraw Hill.
3. H.V. Jhamb, Management Accounting, ANE Books Pvt. Ltd. New Delhi.
4. Horngreen, Charles T., Gary L. Sundem. Introduction to Management Accounting. Prentice Hall.
5. Horngreen, Charles T., George Foster and Srikant M. Dattar. Cost Accounting, A Managerial Emphasis.
Prentice Hall of India Ltd., New Delhi.
6. Khan, M.Y. and P.K. Jain. Management Accounting. Tata McGraw Hill, Publishing Co., New Delhi.
7. Lal, Jawahar. Advanced Management Accounting Text and Cases. S. Chand & Co., New Delhi.
8. Lal, Jawahar. Cost Accounting. Tata McGraw Hill Publishing Co., New Delhi.
9. Singh, S. K. and Gupta Lovleen. Management Accounting–Theory and Practice. Pinnacle Publishing House

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