- Teacher: Sudeep S R
- Teacher: Layyina P P
![](https://learn.gctanur.in/pluginfile.php/37645/course/overviewfiles/Image1.jpg)
Objectives
To enable the students to understand the concept and relevance of Management Accounting.
To provide the students an understanding about the use of accounting and costing data for
planning, control, and decision making
Module I
Management Accounting: Nature and Scope - Difference between cost Accounting, Financial accounting and Management accounting - Recent trends in Management Reporting. (05 Hours, 5 marks)
Module II Analysis and Interpretation of Financial Statements: Meaning - Types and Methods of Financial Analysis - Comparative Statements - Trend Analysis - Common size Statements (a general discussion only). (10 Hours, 10 marks)
Module III Ratio Analysis: Meaning - Nature - uses and limitations of Ratios - Liquidity, Profitability, Turnover, Solvency, Leverage. Market test Ratios. Construction of Financial Statements from ratios - Judgment of financial stability through ratios - (Focus to be given to problems solving and Interpretation skills) (25 Hours, 25 marks)
Module IV Fund Flow and Cash Flow Analysis: A. Fund Flow Statements: Meaning and concept of Fund - Current and Non Current Accounts Flow of fund - Preparation of Fund Flow statement - Uses and Significance. B. Cash Flow Statement: Difference between Fund flow Statement and Cash flow Statement - Preparation of Cash Flow Statement as per AS - 3 Norms - Direct and Indirect methods (Stress to be given to Problems). (25 hours, 25 marks)
Module-V
Managerial Decision making with the help of CVP Analysis : Marginal Costing - Fixed CostVariable Cost - Contribution - P/V Ratio - Break Even Analysis - Algebraic and Graphic
presentation - Decision making : Fixation of Selling Price - Exploring new markets - Make or
Buy - Key Factor - Product Mix - Operate or Shutdown. (15 Hours, 15 marks)
(Theory and Problems may be in the ratio of 40% and 60% respectively).
- Teacher: Dr. Salini K Saju STAFF
![](https://learn.gctanur.in/pluginfile.php/36967/course/overviewfiles/BRM%20IMAGE.jpg)
Business Research Methods is a foundational course designed to equip students pursuing a Bachelor of Commerce degree at Calicut University with essential skills and knowledge in conducting research within the business context. The course focuses on developing a systematic approach to gathering, analyzing, and interpreting data to aid decision-making processes in organizations. Through theoretical concepts, practical examples, and hands-on activities, students will learn various research methodologies, data collection techniques, and statistical analysis methods commonly used in business research.
- Teacher: Layyina P P