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Bangalore University 3rd sem ACCOUNTING FOR MANAGERIAL DECISION Study Material

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Bangalore University Mcom Study Materials: Master of Commerce (MCom or M Comm; sometimes Magister Commercial) is a postgraduate master’s qualification focusing on commerce-, accounting-, management-and economics-related subjects. Like the undergrad Bachelor of Commerce, the degree is offered in Commonwealth’s countries.

Meaning: Management Accounting can be referred to as “a system of accounting for management”, which provides necessary information to the management for discharge of its functions. These functions include planning, organizing, directing, controlling and decision making

Accounting for Managerial Decisions Syllabus For M.Com Semester III of Various Universities

Unit – 1: Management Accounting: It’s meaning, nature, and importance, Difference of Management accounting with Cost Accounting and Financial accounting, Role and Duties of Management Accountant.

Unit – 2: Nature and Limitations of Financial Statements: Needs and objectives of Financial Analysis. Ratio Analysis: Profitability, Activity and Financial Ratios.

Unit – 3: Fund Flow analysis and Cash Flow analysis

Unit – 4: Nature and Characteristics of Long Terms Investment Decision, Methods of Ranking Investment Proposals.

Unit – 5: Management Reporting System: Types of Reports, Responsibility Accounting, Concept of Management Audit.

Bangalore University 3rd sem ACCOUNTING FOR MANAGERIAL DECISION Study Material




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