| Lecture No. |
Description |
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| Lecture 1 |
Management Accounting: Nature and Scope |
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| Lecture 2 |
Financial Accounting |
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| Lecture 3 |
Cost Accounting and Management Accounting |
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| Lecture 4 |
Advantages and Limitations of Management Accounting |
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| Lecture 5 |
Role of Management Accountant |
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| Lecture 6 |
Financial Analysis: Financial Statements and their Limitations |
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| Lecture 7 |
Concepts of Financial Analysis |
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| Lecture 8 |
Tools of Financial Analysis |
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| Lecture 9 |
Comparative Financial Statements |
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| Lecture 10 |
Common Size Financial Statements, Trend Percentages |
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| Lecture 11 |
Ratio Analysis: Nature and Interpretation |
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| Lecture 12 |
Classification of Ratios |
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| Lecture 13 |
Profitability Ratios |
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| Lecture 14 |
Turnover Ratios |
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| Lecture 15 |
Financial Ratios |
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| Lecture 16 |
Utility and Limitations of Ratios |
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| Lecture 17 |
Difference between cash and funds |
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| Lecture 18 |
Utility of Cash Flow Statement |
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| Lecture 19 |
Accounting Standard 3 (AS 3: Revised) |
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| Lecture 20 |
Construction of Cash Flow Statement |
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| Lecture 21 |
Budgets and Budgetary Control: Concept of Budgets and Budgetary Control |
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| Lecture 22 |
Advantages and Limitations of Budgetary Control |
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| Lecture 23 |
Establishing a system of Budgetary Control |
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| Lecture 24 |
Preparation of Different Budgets |
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| Lecture 25 |
Fixed and Flexile Budgeting |
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| Lecture 26 |
Performance Budgeting and Zero Base Budgeting |
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| Lecture 27 |
Concept of Responsibility Accounting – Types of Responsibility Centres. |
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| Lecture 28 |
Standard Costing and Variance Analysis: Meaning of Standard Cost |
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| Lecture 29 |
Relevance of Standard Cost for Variance Analysis |
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| Lecture 30 |
Significance of Variance Analysis |
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| Lecture 31 |
Computation of Material, Labour Variances |
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| Lecture 32 |
Labour and overhead variances |
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| Lecture 33 |
Marginal Costing and Profit Planning |
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| Lecture 34 |
Marginal Costing Differentiated from Absorption Costing, Direct Costing, Differential Costing |
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| Lecture 35 |
Key Factor, Break-even Analysis, Margin of Safety |
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| Lecture 36 |
Cost-Volume-Profit Relationship, Advantages, Limitations and Applications of Marginal Costing |
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| Lecture 37 |
Decisions Involving Alternative Choices: Concept of Relevant Costs, Steps in Decision Making |
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| Lecture 38 |
Decisions Regarding Determination of Sales Mix, |
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| Lecture 39 |
Exploring new Markets, Discontinuance of a Product Line |
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| Lecture 40 |
Make or Buy, Equipment Replacement |
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| Lecture 41 |
Expand or Contract and Shut-Down or Continue |
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