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Management Accounting


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The need of accounting knowledge is getting importance since there is a stiff competition among business concern. Sufficient knowledge and strength is required to face the competition at National and International level. This can be developed and improved by increasing the accounting knowledge. Management accounting that emerged as an independent branch of study about half a century ago has experienced phenomenal changes in the theoretical content as well as in the tools being used for financial decisions and their implementation. The aim of this book is to acquaint professionals and students of business studies, which will make them more conversant with the conceptual foundation. The concepts and tools are presented in a lucid language and simple sentence. To have a better grasp of the subject, a large number of objective type questions and test problems have been given at the end of each chapter.

The present text-book is experienced to serve better towards the interest of the readers who are not well versed in the terminology of business studies.

The unparalleled features of this book are:

  • The subject is presented in a self-explanatory manner, so that even self-taught students may not feel difficult in understanding it.
  • Objective type questions and numerical problems are provided at the end of each chapter.
  • The present text is reader-friendly.
  • All possible patterns of questions and problems of major universities are included in this book.
  • This text is based on the Syllabus of B.Com., B.Com. (CA), B.Com. (IT), B.Com (e-commerce) of Bharathiar University.

Contents –

  1. Nature and Scope of Management Accounting
  2. Financial Statement and Ratio Analysis
  3. Working Capital Analysis, Fund Flow and Cash Flow Statement
    • Working Capital
    • Fund Flow and Cash Flow Statement
  4. Marginal Costing
  5. Budgeting and Budgetary Control

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Dr. R. Jayachandran


Himalaya pub