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University of Lucknow, UP
General
Management Accounting
University of Lucknow, UP, General Semester 4, Management Accounting Syllabus
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Syllabus
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Unit - 1 Introduction
1.1 Management Accounting Introduction objectives nature function difference between Management Accounting and Financial Management
1.2 Role of Management Accountant.
1.3 Managerial Reporting Responsibility Accounting.
Unit - 2 Budgeting and budgetary control
2.1 Budgeting and budgetary control Preparation of different budgets variance Analysis with budgeted figures.
2.2 Standard Costing variance Analysis Material Labour Overhead.
Unit - 3 Accounting for managerial decisions
3.1 Accounting for managerial decisions – Fixation of selling price Exploring new market Make or Buy Product Mix sales Mix operate or shut down etc Absorption costing Marginal Costing and Standard Costing.
Unit - 4 Analysis and interpretation of Financial Statements
4.1 Analysis and interpretation of Financial Statements.
4.2 Ratio Analysis Fund Flow Analysis Cash Flow Analysis comparative and common size Statements
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Other Subjects of Semester-2-
Operations research
International business
Organizational behaviour
Income tax laws and accounts
Company laws and secretarial practices
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