Management Accounting detail TNDTE Diploma syllabus for Modern Office Practice (MOP), M scheme is extracted from TNDTE official website and presented for diploma students. The course code (38153), and for exam duration, Teaching Hr/week, Practical Hr/week, Total Marks, internal marks, theory marks, duration and credits do visit complete sem subjects post given below. The syllabus PDFs can be downloaded from official website.
For all other office practice 5th sem syllabus for diploma m scheme tndte you can visit Office Practice 5th Sem Syllabus for Diploma M Scheme TNDTE Subjects. The detail syllabus for management accounting is as follows.
Rationale:
The subject Management Accounting gives the knowledge about the accounting that are helpful in taking Management decisions.
Objectives:
- To understand the students about financial analysis for Management decision making process.
- To understand and prepare the fund flow and cash flow statements
- To understand and take decisions by using Ratios, Budgets and Marginal Costing.
Detailed Content:
Unit I
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Unit II
Ratio Analysis
Introduction – Meaning – Nature – Limitations – Classifications of Ratios – Analysis of short term financial position – Analysis of long-term financial position – Debt-Equity ratio – proprietary ratio -solvency ratio – Fixed assets of Net worth Ratio – Fixed assets to Total long-term funds – Profitability Ratios: Gross profit Ratio -Operating Ratio – Net profit and Expenses Ratio – Turnover ratios. (Simple Problems Only).
Unit III
Funds Flow Analysis:
Meaning – Flow of Funds – Meaning & Concept of Funds flow statement – Limitations – Schedule of changes in working capital -Funds from operation – Procedure of preparing Funds flow statement (Simple problems on Funds flow and working capital.).
Cash Flow Analysis
Meaning and Concepts – Importance of Cash flow statement -differences between fund flow and cash flow statement – Cash from operation – Procedure for preparing cash flow statements (Simple problems on Cash flow statement).
Unit IV
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Unit V
Marginal Costing:
Definition – Marginal Costing – Features – Advantages -Limitations – Contribution – PV Ratio – Breakeven point – Margin of safety – applications of Marginal costing – Fixation of selling price – Make or buy decision – Marginal Cost statement – Simple problems
Reference Books:
- Principles of Management Accounting – S.N. Maheshwari.
- Management Accounting – T.S. Reddy, Y. Hari Prasad Reddy
Management Accounting Model Question Paper
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For detail syllabus of all other subjects of BE Office Practice, M scheme do visit Office Practice 5th Sem syllabus for M scheme.
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