DAIBB -PAPER 5 : 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.