Management Accounting
Objectives and Scope of Management Accounting, Ratio Analysis, Preparation of Fund Flow Statement and Cash Flow Statement. Capital Structure- Theories and Decisions, Cost of Capital, Working Capital Management, Capital Budgeting and Expenditure Decisions, Dividend Decisions, Balance Score Card, Measurement and Performance – ROI, MVA, EVA and Risk Analysis. Value added Accounting, Human Resource Accounting, Responsibility Accounting, Operating and Financial leverages, Trading on Equity, Lease Financing, Inventory management