Skip to main content

Management Accounting - Index


Table of contents
Unit I: Click Here!
1.1: Management Accounting: Meaning; Features; Advantages; Limitations; Scope and Functions of Management Accounting.
1.2: Comparison: Between Management Accounting and Financial Accounting, Between
Management Accounting and Cost Accounting.

Unit II: Click Here!
2.1: Break-Even-Analysis: Concept, Uses and Limitations of Break-Even-Analysis, Margin of Safety, Contribution, Use of P/V ratio for decision making, Cost-Profit-Volume Relationship, Fixed Cost Variation.
2.2: Problems on Break-Even Analysis.

Unit III: Click Here!
3.1: Ratio Analysis: Meaning of Ratio Analysis, Advantages and Limitations of Ratio Analysis
3.2: Problems of Profit and Loss Account Ratio.
3.3: Simple Problems on Balance-Sheet Ratio: Current Ratio; Quick Ratio and Proprietary
Ratio

Unit IV: Click Here!
4.1: Budget: Meaning and Definition of Budget; Characteristics of Budget; Types of Budget.
4.2: Problems on a Cash budget

Unit V: Click Here!
5.1: Budgetary Control: Meaning and Definition of Budgetary Control, Objectives of
Budgetary Control; Limitations of Budgetary Control.
5.2: Problems on Flexible Budget.




Contents   1   2   3   4   5
Labels:

Comments

Post a Comment

Popular posts from this blog

Interview Notes / Questions - US Taxation 1065 & 1120

  1.     163 J: Business Interest Expense limitation: Example: Capital Structure: Debt - 98% Equity - 2% 8890 Fedra Form Why IRS limiting a corporation? Corporation highly leverage on debt so they pay high interest expense to claim deductions.   2.     Sec 78 Gross up: If parent paid taxes of it's foreign subsidiaries, then the parent Can Claim that tax in us and can pay less tax Ex. 100$ (CFC) earn & paid 10$ tax & in Us parent must 21% 21$ pay can deduct 10$, must pay only 11$. line 30 state 50% deduction line 28 State 100% deduction   $210 $ 10 = $ 11 3.     Sub part F: If Sub part f is an income which is relatively movable from one taxing jurisdiction to another and that is Subject to low rates of foreign tax - This applies to CFC only.   4.     DRD: Dividend Received Deduction It is a tax deduction available to corporations in the US that receive dividen...
Post a Comment
Read more

Unit III - Economic growth models

3.1 Vicious Circle of Poverty According to the principle of a vicious circle in UDCs’ level of income remains low which leads to low level of saving and investment. Low investment leads to low productivity which again leads to low income. According to Prof. Nurkse. “It implies circular constellation of forces tending to act and react to one another in such a way as to keep a poor country in a state of poverty. He cited an example of a poor man. A poor man does not get enough food which makes him weak. As a result of weakness, his efficiency reduces as a consequence he get low income and thus becomes poor.” The solution of Vicious Circle of Poverty: Broadly, these two methods to solve the problem of the vicious circle of poverty. They are: (I) Solution to the Supply-side (II) Solution to the Demand side. Let us explain these two aspects in detail. A. Solution to Supply Side vicious circle: 1. Increase in Saving: In order to get rid of supply-side vicious: ...
Post a Comment
Read more

UNIT IV - Securities Market

4.1 Brief History of Stock Exchange, Study of Functions of BSE & NSE Stock markets are fascinating entities and not for the least because they help investors make money! They are interesting institutions in themselves and those in India have a rich history. The Securities Contracts (Regulation) Act of 1956defines a stock exchange as “anybody of individuals, whether incorporated or not, constituted before corporatization and demutualization” or “a body corporate incorporated under the Companies Act, 1956 whether under a scheme of corporatization and demutualization or otherwise,” for the purpose of assisting, regulating or controlling the business of buying, selling or dealing in securities. Just to clarify, “corporatization” means the succession of a recognized stock exchange, which was a body of individuals or a society, by another stock exchange, which is an incorporated company. Meanwhile, “demutualization” means the segregation of ownership and management from the tradi...
Post a Comment
Read more