B.com 3rd Year Management Accounting Syllabus 2023-24

Today you will get the information regarding management accounting b.com 3rd year syllabus for the new session 2023-24.

This syllabus is very useful to you to understand the b.com 3rd year subjects content in detail.

Every university announces every year new guidelines and syllabi for the next level of education. 

Sometimes they delay issuing it. 

That time you can use this one for the proper guidelines and the knowledge that what you have to learn or what you have to escape.

This syllabus is based on the pattern of b.com 3rd year syllabus 2023.

If you are a student, who recently passed the b.com second-year exam and appeared in the third year then this will be very helpful to you.

BCom final year management accounting students want to get authentic information about the subject and its chapters. 

So, this is for them.

The management accounting subject helps to analyze the financial data, which is related to the internal operations of a company. 

The main learning objective of this course is to provide the students an understanding of the application of accounting techniques for management.

This is a virtual tool for managers to steer toward the goals of the company or organization.

The objective of the course is to equip the students with the ability to analyze interpret and use accounting information in managerial decision-making. 

The student is expected to have a good working knowledge of the subject.

So, you can make the career to study this subject in depth. 

The direction of the study should be perfect. 

Let's start.

B.com 3rd Year Management Accounting Syllabus

B.com 3rd Year Management Accounting 1st Paper Syllabus

Unit-1 Management Accounting

• Meaning, Nature, Scope and Functions of Management Accounting, the role of management accounting in decision making, management accounting and financial accounting, tools and techniques of management accounting.

Unit-2 Financial Statement Analysis

• Meaning, Nature and limitation of financial statement, Objectives and methods of financial statements analysis, comparative financial statement, common size financial statements and trend analysis.

Unit-3 Ratio Analysis

• Meaning, Advantages and limitations of ratio analysis, classification of ratio, calculation of ratios, current ratio, liquid ratio, stock turnover ratio, debtors turnover ratio, creditors turnover ratio, operating ratio, gross profit ratio, proprietary ratio, fixed assets turnover ratio, debt equity ratio, return on capital employed ratio, capital gearing ratio and comments on the basis of ratios

Unit-4 Working Capital Management

• Concept, Nature, Significance and factor determining the requirement of working capital, management of working capital, working capital forecasting and techniques of forecasting working capital.

B.com 3rd Year Management Accounting 2nd Paper Syllabus

Unit-1 Fund Flow Statement

• Introduction, Meaning, Importance and limitations of fund flow statement, preparation, statement of changes in working capital and fund flow statement.

Unit-2 Cash Flow Statement

• Meaning, Significance and limitations of cash flow statement, preparation of cash flow statement according to accounting standard 3 (as-3).

Unit-3 Marginal Costing & Break-Even Analysis

• Meaning, Advantages and disadvantages of marginal costing and break-even analysis, cost volume profit analysis, break-even analysis, profit volume ratio, the margin of safety and maintaining a desirable level of profit.

Unit-4 Budget And Budgetary Control

• Meaning, Objectives, Advantages and limitations of budget and budgetary control, prepare a production budget, sales budget and control ratios, activity ratios, capacity ratios, efficiency ratios and calendar ratios.

B.com 3rd Year Management Accounting Book

Management Accounting Best Book Name And Author Name

• Management Accounting - Manmohan Goyal
• Management Accounting - R. K. Sharma and S. K. Gupta
• Management Accounting - M.Y Khan & R.K Jain
• Management Accounting - N.Vinayakhan & I.B Singh
• Management Accounting - R.S.N Pillai & V. Bhagvathi
• Principles Of Management Accounting - Dr. S.N Maheshwari 
• Management Accounting - I.M Pandy
• Management Accounting - J. Made Gowds
• Management Accounting - M.G Patkar

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