Management Accounting

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

Comments

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...

Poem 4 - To Autumn - by John Keats

About the Poet: "To Autumn" is an ode by the English Romantic poet John Keats written in 1819. It is the last of his six odes (which include " Ode to a Nightingale " and " Ode on a Grecian Urn "), which are some of the most studied and celebrated poems in the English language. The poem praises autumn, describing its abundance, harvest, and transition into winter, and uses intense, sensuous imagery to elevate the the fleeting beauty of the moment. "To Autumn" is the last major work that Keats completed before his death in Rome, in 1821, where the 25-year-old succumbed to tuberculosis. About the Poem: You work to make so much fruit grow that it weighs down the branches of the mossy apple trees that grow outside the farmhouses. Together, you and the sun make every fruit completely ripe. You make gourds swell and hazel shells grow fat with a sweet nut inside. Autumn is the season of mists and mellow fruitfulness...

Poem 1 - On His Blindness - by John Milton (Sem IV)

John Milton ’s poem “On His Blindness” is an autobiographical sonnet in which Milton meditates on his own loss of sight. For most of his life, Milton had been able to see perfectly, but his late-night reading and writing on behalf of the government of the short-lived English Republic, in which he held a very prominent position, helped ruin his eyesight. This sonnet—written in the “Petrarchan” rhyme scheme associated with the fourteenth-century Italian poet Francesco Petrarca—is divided into an eight-line “octave” and a six-line “sestet.” The octave rhymes abba abba . The sestet rhymes cde cde . The sonnet is, therefore, a typical Petrarchan sonnet in form, but in subject matter, the poem departs from the topics usually associated with Petrarchan poems. Petrarch (the English version of Petrarca’s name) was most famous for writing about love; Milton departs from that conventional topic to deal with a very practical, very physical problem, but a problem with many broa...

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