BBAC 4.1
Nagpur university Maharashtra India
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Samenvatting
Handwritten notes of Management Accounting
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---8december 20222022/2023
- Fund Flow Analysis 
Theory: - Meaning of Fund Flow, Uses of fund flow statement, Objectives, Advantages and 
Disadvantages of Fund Flow Statement, Meaning of Working Capital, Meaning of Current Assets and 
Current Liabilities, Changes of Working Capital 
Practical Problems: Preparation of Statement Showing Changes in Working Capital, Profit and Loss 
Adjusted Account and Fund Flow Statement.
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$8.49 Meer Info
mohammadahteshamavez
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Samenvatting
Handwritten notes
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---6december 20222022/2023
- Marginal Cost Analysis: 
Theory: - Meaning of Marginal Costing, Use of Marginal Costing, Advantages of Marginal Costing, 
Meaning and Use of Break-Even Point, Advantages and Limitation of Break Even Point, Introduction 
of Various Concepts Like Contribution, Profit Volume Ratio, Fixed Costs, Margin of Safety. 
Practical Problems: Calculation of BEP in Units and Amount, Profit Volume Ratio, Margin of Safety, 
Fixed Cost, Sale, Profit, Variable Cost, Contribution
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$8.49 Meer Info
mohammadahteshamavez
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Samenvatting
hand written notes
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---5december 20222022/2023
- Introduction and Budgetary Control: 
Theory: Meaning and Definition, Characteristics, Objectives, scope, and functions of Management 
Accounting- Difference between Financial Accounting, Cost Accounting and Management Accounting. 
Meaning of Budgetary Control, tools of Budgetary Controls, Types of Budgets, Advantages and 
Disadvantages of Cash Budget 
Practical Problems: Preparation of Cash Budget.
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$9.29 Meer Info
mohammadahteshamavez