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Advanced Management Accounting


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This book, Advanced Management Accounting, is revised thoroughly keeping in mind the important developments in the area of Management Accounting. Each chapter begins with the learning objectives followed by course inputs, text, summary of the chapter, key terms and/or concepts and questions for self-study. The conceptual framework is revised and presented very systematically to enable the readers to understand and appreciate the theoretical aspects. Many a number of new illustrations have been added in each chapter besides revising the solution part of each illustration providing detailed working notes. Side notes have also been provided.

The revised version covers the syllabi of Management Accounting Courses of most of the Programmes of Studies such as M.Com., MBA and Diploma Courses, and also the syllabi of the professional courses such as ICWA, CA, etc., besides B.Com., BBM, BBA. It is revised keeping in mind the requirements and expectations of both the student-community and teaching fraternity. The analysis is very lucid explaining each of the theoretical concepts systematically. A large number of illustrations drawn from the question papers of M.Com, MBA, ICWA, CA, B.Com., BBM, BBA, etc., have been discussed and solved with detailed working notes.

The book lays emphasis on the comprehensive analysis of each of the aspects supported well by the relevant illustrations. Besides, a large number of questions (both theoretical and quantitative) are included at the end of each chapter for self-study. The book views the concepts, tools, techniques, etc., from the viewpoint of practical relevance.

Contents :

1. Fundamentals of Management Accounting
2. Generally Accepted Accounting Principles (GAAPs)
3. Analysis and Interpretation of Financial Statements
4. Accounting Ratios or Ratio Analysis
5. Funds Flow Statement
6. Cash Flow Statement
7. Budgetary Control
8. Standard Costing and Variance Analysis
9. Marginal Costing
10. Divisional Performance Evaluation and Transfer Pricing
11. Inter-Firm Comparison
12. Accounting for Price Level Changes(Inflation Accounting)
13. Human Resource Accounting
14. Managerial Reporting and Management Audit


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J. Madegowda


Himalaya pub