Management Accounting Syllabus
Posted by Ripon Abu Hasnat on Tuesday, May 27, 2014 |
MANAGEMENT ACCOUNTING
Full Marks: 100
Module A: Definition and Scope of
Management Accounting
· The Place of
Management Accounting/Short comings of The Traditional Methods of Credit
Analysis
· Its
Definition and Scope, Distinction Between Financial Accounting and Management Accounting
– Role of Management Accountant – Analysis and Interpretation of Finance Statements.
· Planning
Process
· Setting of
Objectives
Module B: Costing and Pricing
· Methods of
Costing – Classification of Costs – Implication of Costing for Bankers
· Objectives
of Pricing – Common Misconceptions in Pricing – Cost, Volume, Profit Relationship
– Break-Even Analysis – Limitations of Break-Even Analysis – Planning for Profit.
Module C: Budgeting and Expenditure
· Importance
of Budgeting
· Objectives
of Budgeting – Preparation of Budgets – Importance of Budgets to Bankers, Standard
Costing Control Through Budgets.
· Method of
Appraisal; Shortcomings of Appraisal Methods – Capital Budgeting – Its Importance
to Lending Banker.
Module D: Planning for Liquidity
· Cash Flow
Forecast – Objectives of Cash Flow – Preparing A Cash Flow Forecast/Using The Cash
Flow/Cash Flow Forecast and Lending Banker.
· Statement of
Sources and Application of Funds
Module E: Working Capital Management
· Factors
Affecting Working Capital Requirements – Short Term Financial Forecasts – Assessment
of Working Capital – Production and Operating Cycle – Inventory Management – Cash
and Receivables Managements – Methods of Financing Working Capital – Different Forms
of Bank Credit – Management Reports – Types of Information and its Relevance to
Banks
Module F: Leasing and Hire Purchase
· Financing
Against Lease Forms of Lease Financing – Economics of Leasing-Financing against
Hire Purchase Agreements – Relative Merits of Leasing Finance and Hire Purchase
Finance from Customer’s and Lending Bank’s Point of View
References
1 Bhattacharya, S. K. and John Deanden –
Accounting for Management : Texts & Cases Hingorani & Chawla.
Management Accounting (Indian Institute of Bankers, Published by Himalaya
Publishing House, Mumbai, India).
2 Egginton, D. A. – Accounting for the
Banker, (Longman).
3 Fisher, J. – Financial Analysis and
Management Accounting for the Banker (The Institute of Bankers in Scotland).
4 Kuchhal, S. C. – Financial Management
– An Analytical & Conceptual Approach.
5 Khan, Md. Mainuddin – Advanced
Accounting (Ideal Library Dhaka).
6 Pitcher, M. A. – Management
Accounting for the Lending Bankers.
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