ACCOUNTING FOR MANAGEMENT
(BCM5B07)
STUDY MATERIAL
CORE COURSE
V SEMESTER
B.Com.
(2019 Admission)
UNIVERSITY OF CALICUT
SCHOOL OF DISTANCE EDUCATION
CALICUT UNIVERSITY P.O.
MALAPPURAM - 673 635, KERALA
19613
,School of Distance Education
University of Calicut
Study Material
V Semester
B.Com.
Core Course
BCM5 B07: ACCOUNTING FOR MANAGEMENT
Prepared by:
Sri. BAIJUMON P.
Assistant Professor
P.G. Department of Commerce
Govt. College, Malappuram.
Scrutinised by:
Dr. K. VENUGOPALAN
Associate Professor
Department of Commerce
Govt. College, Malappuram.
DISCLAIMER
"The author(s) shall be solely responsible
for the content and views
expressed in this book".
Printed @ Calicut University Press
, CONTENTS
Page
MODULE I Accounting for Management- 1
Introduction
MODULE II Analysis and Interpretation 13
of Financial Statements
MODULE III Funds Flow Statement 80
MODULE IV Marginal Costing 112
MODULE V Responsibility Accounting 140
,
(BCM5B07)
STUDY MATERIAL
CORE COURSE
V SEMESTER
B.Com.
(2019 Admission)
UNIVERSITY OF CALICUT
SCHOOL OF DISTANCE EDUCATION
CALICUT UNIVERSITY P.O.
MALAPPURAM - 673 635, KERALA
19613
,School of Distance Education
University of Calicut
Study Material
V Semester
B.Com.
Core Course
BCM5 B07: ACCOUNTING FOR MANAGEMENT
Prepared by:
Sri. BAIJUMON P.
Assistant Professor
P.G. Department of Commerce
Govt. College, Malappuram.
Scrutinised by:
Dr. K. VENUGOPALAN
Associate Professor
Department of Commerce
Govt. College, Malappuram.
DISCLAIMER
"The author(s) shall be solely responsible
for the content and views
expressed in this book".
Printed @ Calicut University Press
, CONTENTS
Page
MODULE I Accounting for Management- 1
Introduction
MODULE II Analysis and Interpretation 13
of Financial Statements
MODULE III Funds Flow Statement 80
MODULE IV Marginal Costing 112
MODULE V Responsibility Accounting 140
,