1. Management Accounting : Meaning, Scope and Functions, 2. Accounting Principles : Concepts and Conventions, 3. Financial Statements, 4. Analysis and Interpretation of Financial Statements, 5. Ratio Analysis, 6. Fund Flow Analysis, 7. Cash Flow Statement, 8. Break-Even Point or Cost-Volume-Profit Analysis, 9. Business Budgeting, 10 . Budgetary Control, 11. Standard Costing and Cost Variance Analysis, 12. Responsibility Accounting, 13. Differential Cost Analysis, 14. Marginal Costing and Absorption Costing, 15. Decision Accounting and Marginal Costing System.

It is a great pleasure in presenting 'Management Accounting' as a Text Book for M. Com Semester - I class. The Book has been written strictly in accordance with the latest syllabus of different universities. 1.Management Accounting : An Introduction , 2 .Responsibility Accounting , 3. Business Budgeting , 4. Budgetary Control, 5.Capital Budgeting and Project Appraisal and Feasibility, 6. Standard Costing and Cost Variance Analysis , 7. Marginal Costing and Absorption Costing, 8. Break-Even-Point or Cost-Volume Profit Analysis , 9. Decision Accounting and Marginal Costing System, 10. Financial Statements, 11. Analysis and Interpretation of Financial Statements, 12. Ratio Analysis, 13. Fund-Flow Statement, 14. Cash-Flow Statement (As per Accounting Standard-3), 15. Contemporary Issues in Management Accounting, 16. Management Information System and Reporting to Management , 17. Divisional Performance Measurement.

An excellent book for commerce students appearing in competitive, professional and other examinations. 1.Management Accounting : An Introduction, 2. Responsibility Accounting, 3. Business Budgeting, 4. Budgetary Control , 5. Capital Budgeting and Project Appraisal and Feasibility, 6. Standard Costing and Cost Variance Analysis, 7. Marginal Costing and Absorption Costing, 8. Break-Even-Point or Cost-Volume Profit Analysis , 9. Decision Accounting and Marginal Costing System, 10. Financial Statements, 11. Analysis and Interpretation of Financial Statements , 12. Ratio Analysis, 13. Fund-Flow Statement, 14. Cash-Flow Statement (As per Accounting Standard-3), 15. Contemporary Issues in Management Accounting, 16. Management Information System and Reporting to Management , 17. Divisional Performance Measurement.

According to the Latest Syllabus based on Choice Based Credit System (CBCS) for Vinoba Bhave University, Hazaribagh B. Com Semester COST ACCOUNTING 1.Cost Accounting—Meaning, Importance and Evaluation, 2. Elements of Cost and their Classification, 3.Elements of Cost and their Classification, 4. Labour Cost Control, 5. Overheads—Machine-Hour Rate, 6. Single or Unit or Output Costing, 7. Calculation of Tender Price or Quotation Price, 8. Production Account or Manufacturing Account, 9 .Contract Costing, 10. Process Cost Accounting, 11. Equivalent Production/Valuation of Work-in-Progress, 11 .Reconciliation of Cost and Financial Accounts, 12. Reconciliation of Cost and Financial Accounts, MANAGEMENT ACCOUNTING 1.Evolution of Management Accounting, 2 .Financial Statement, 3 .Analysis and Interpretation of Financial Statements , 4 .Ratio Analysis, 5. Fund-Flow Statement, 6 .Cash-Flow Statement (As per Accounting Standard-3).

An excellent book for commerce students appearing in competitive, professional and other examinations. Content:- 1. Management Accounting : Meaning, Scope and Functions, 2. Accounting Principles : Concepts and Conventions, 3. Financial Statements, 4. Analysis and Interpretation of Financial Statements, 5. Ratio Analysis, 6. Fund Flow Analysis, 7. Cash Flow Statement, 8. Break-Even Point or Cost-Volume-Profit Analysis, 9. Business Budgeting, 10 . Budgetary Control, 11. Standard Costing and Cost Variance Analysis, 12. Responsibility Accounting, 13. Differential Cost Analysis, 14. Marginal Costing and Absorption Costing, 15. Decision Accounting and Marginal Costing System.

Unit I : Introduction to Accounting : Management Accounting as an Area of Accounting Objectives, Nature and Scope of Management Accounting, Cost Accounting and Management Accounting. Difference between Management Accounting and Financial Accounting and Cost Accounting. Unit II : Budgeting : Definition of Budget, Essential of Budgeting, Types of Budget Flexible Budget, Functional Budget, Sales Budget, Production Budget. Unit III : Standard Costing and Variance Analysis : Standard Costing as a Control Technique, Variance Analysis Meaning and Importance, Kinds of Variance and Their Uses, Material and Labour Variance. Unit IV : Break Even Analysis : Concept of Cost Volume, Profit Analysis, Break Even Point, Margin of Safety and Break Even Chart. Unit V : Management Reporting : Financial Information System— Need and Importance, Essentials of Good Reporting System.

1.Financial Management : Nature, Scope and Objectives, 2. Cost of Capital and Financing Decision, 3. Capital Budgeting, 4. Capital Structure : Theories and Determinants, 5.Operating and Financial Leverage 6. Dividend Policy and Models, 7. Management of Working Capital.

1.Cost Accounting : Meaning, Importance and Evaluation, 2 .Elements of Cost and Their Classification, 3 .Service/Operating Costing, 4. Marginal Costing and Absorption Costing , 5. Differential Cost Analysis, 6. Recent Development in Cost Accounting, 7. Accent Development in Cost Accounting , 8. Cost Audit.

1.Cost Accounting—Meaning, Importance an Evaluation, 2. Elements of Cost and their Classification, 3 .Materials Control and Valuation, 4. Labour Cost Control, 5. Expenses/Overheads, 6. Overheads—Machine-Hour Rate, 7. Single or Unit or Output Costing , 8. Calculation of Tender Price or Quotation Price , 9. Production Account or Manufacturing Account, 10. Contract Costing, Job Costing and Batch Costing , 11. Process Cost Accounting, 12. Reconciliation of Cost and Financial Accounts , 13. Cost Audit, Examination Paper.

Financial Management 1.Financial Management : Meaning, Nature, Scope and Objectives, 2. Financial Planning, 3. Capital Structure : Theories and Determinants, 4. Operating and Financial Leverage, 5. Capital Budgeting and Investment Decisions, 6. Cost of Capital and Financing Decision, 7. Dividend Policy and Models, 8. Management of Working Capital, 9. Management of Cash, 10. Management of Receivables, 11. Inventory Management.