प्रबन्धकों के लिए लेखांकन (Accounting For Managers) Syllabus For B.Com. VIth Semester of Dr Bhimrao Ambedkar University, Chaudhary Charan Singh University, Dr. Ram Manohar Lohia Avadh University, Mahatma Jyotiba Phule Rohilkhand University, Prof. Rajendra Singh (Rajju Bhaiya) University, Veer Bahadur Singh Purvanchal University

Unit I : Management Accounting : Concept, Meaning, Characteristics, Difference between Financial Accounting Management Accounting, Difference between Cost Accounting and Management Accounting, Techniques, Objectives and Importance. Management Accountant : Duties, Status, Functions and Responsibility. Financial Statement Analysis and Interpretation : Meaning, Objectives, Characteristics of an Ideal Financial Statement, Parties Interested in Financial Statement, Types of Financial Analysis : Horizontal, Vertical and Trend Analysis.
Unit II : Ratio Analysis : Meaning, Utility, Classification of Ratios : Profitability Ratio, Activity Ratio and Financial Position Ratios, Fund Flow and Cash Flow Statement: Concept, Meaning of the term Fund and Preparation of Fund Flow Statement and Cash Flow Statement (AS-3).
Unit III : Business Budgeting : Meaning of Budget and Budgeting, Objectives, Limitation and Importance, Essentials of effective Budgeting, Classification of Budgets : Flexible budget and Zero Based Budget, Marginal Costing : Meaning, Determination of Profit under Marginal Costing, Pricing of Product, make or by Decision, Selection of most profitable channel. Break Even Analysis : Concept and Practical Applications of Break even Analysis.
Unit IV : Standard Costing and Variance Analysis : Meaning and Objectives of Standard Costing Setting of Standard, Variance Analysis : Material and Labour Variance. Reporting to Management : Meaning, Objectives, Principles of Reporting, Importance of Reports, Classification of Reports, Reporting at different Levels of Management.

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