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Bangalore University Study Mate

Bangalore University 6th Sem Management Accounting Important Concept for 2019 Exam

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Chapter 1 introduction to management accounting

2 marks question

definition of Management Accounting definition of financial accounting
definition of cost accounting

6 or 14 Marks question

Difference between Management Accounting and financial accounting objectives of Management Accounting difference between cost accounting and Management Accounting problems on comparative statement common size statement analysis problems might get from 14 Marks

Chapter 2 ratio analysis meaning of ratio

for 6 marks
you can expect calculation of the liquid ratio of profitability ratio problems

Chapter 3 fund flow statement analysis
2 marks question the meaning of fund flow statement 6 marks question
difference between cash flow statement and fund flow statement
you can expect one problem based on the statement of changes in working capital
for 14 marks
you can expect one or two questions on fund flow analysis you have to do three steps that are first one statement of changes in working capital second step statement of funds from operations and that’s the statement of sources and applications of funds that is like balance sheet we have totally the last step that is the third step

Chapter 4 cash flow analysis

2 marks question the definition of a cash flow statement

6 marks question objective and uses of cash flow statement

14 marks question you might get one question on cash flow statement that is like cash flow from operating activities cash flow from investing activities and cash flow from financial activities these are the three steps do you have to do for 14 marks question there are two types for answering this question 1 is a direct and indirect method and very very important thing if the question is silent please do indirect method because it is very simple if he is they have mentioned like do indirect method for direct method follow the same but be careful if not mention please please I request your students to follow indirect method that is very simple calculation to do 3 steps that is cash flow from financial activities cash flow from investment activities cash flow from operating activities

chapter 5 management reporting

this chapter is mainly based on theory part you won’t get any practical questions 2 marks or 6 marks questions as follows
meaning of Management reporting kinds of Management reports
you can expect this question that is drafting of the report and other different situation principles and requisites of a good reporting system


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