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5th January 2017, 04:33 PM
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Join Date: Aug 2012
Re: YCMOU Question Papers Download

The syllabus of Com111: Management Accounting – I course under the M Com program on the question paper is based which is offered by YCMOU is as follows:

M.COM (M17) PART-I SEMESTER I SYLLABUS

COM 111 - MANAGEMENT ACCOUNTING – I

TOPIC 1 Introduction to Management Accounting

UNIT 1 Meaning and Definiton of Mmanagement Accounting
1. Meaning and Definitions of Management Accounting i) Characteristics of Management Accountingn2. Need and Importance of Management Accounting 3. Objectives of Management Accounting 4. Scope of Management Accounting 5. Functions of Management Accounting

UNIT 2Financial Accounting, Cost Accounting and Management Accounting
1. Phases in the Evolution of Accounting 2. Use of Accounting Information i) Application of Accounting Information 3. Structure of Accounting i) Financial Accounting a) Objectives of Financial Accounting b) Functions of Financial Accounting c) Limitations of Financial Accounting ii) Cost Accounting a) Objectives of cost Accounting iii) Emergence of Management Accounting 4. Distinction between Management Accounting and Financial Accounting 5. Distinction between Management Accounting and cost Accounting

UNIT 3 Tools and Techniques, Role of Management Accountant
1. Tools and Techniques of Management Accounting 2. Advantages of Management Accounting 3. Limitations of Management Accounting 4. Installation of Management Accounting System 5. Management Accountant : Role, Functions and Duties i) Functions of Management Accountant ii) Responsibilities of Management Accountant iii) Important Duties of Management Accountant 6. Essential Qualities of Management Accountant i) Traits of Successful Management Accountant

TOPIC 2 Analysis of Financial Statement

UNIT 4 Meaning Objective and Tools of Financial Statement Analysis
1. Meaning Objective and Interpretation of Financial Statement Analysis (A) Meaning (B) Objective
(C) Interpretation of Financial Statement i) Steps involved in the Financial statement Analysis ii) Role in Financial Analyst iii) Limitations of Financial Statements 2. Types of Financial Analysis 3. Tools of Financial Statement Analysis i) Multi-steps Income Statement ii) Horizontal Analysis. a) Comparative statements b) Procedure of Interfirm Comparison c) Necessity of Interfirm Comparison d) Limitations of Comparative Financial Statement Analysis e) Application of Interfirm Comparison Method f) Advantages of Interfirm Comparison g) Disadvantages of Interfirm comparison h) Precautions before Preparing comparative Statements

UNIT 5 Common Size Statement and Trend Analysis
1. Common Size statements 2. Procedure for Preparation of Common size Statement i) Illustrations 3. Trend Analysis i) Computation of Trend Percentage ii) Steps involved in the Computation of Trend Ratios iii) Illustrations 4. Analytical Balance Sheet




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