TY  - BOOK
AU  - DR SK MAHESHWARI
AU  - SHARAD K MAHESHWARI
TI  - A TEXT BOOK OF ACCOUNTING FOR MANAGEMENT
SN  - 978-8125940609
PB  - VIKAS PUBLISHING HOUSE
KW  - ▪        MEANING AND SCOPE OF ACCOUNTING Need for Accounting; Development of Accounting; Definition and Functions of Accounting; Book-keeping and Accounting; Is Accounting a 'Science' or an 'Art'?; End-users of Accounting Information; Accounting and Other Disciplines; Role of Accountants; Accountants' Services; Classification of Accounting; Financial Accounting; Management Accounting; Difference Between Management Accounting and Financial Accounting; Objectives of Accounting; Outsourcing of Accounting Function; Key Terms; Test Questions  ACCOUNTING PRINCIPLES	 Accounting Principles; Accounting Principles and the Institute of Chartered Accountants of India; Systems of Book-keeping; Systems of Accounting; Key Terms; Test Questions; Practical Problems  BASIC ACCOUNTING TERMS	 Accounting Terms; Key Terms; Test Questions  JOURNALIZING TRANSACTIONS	 Journal; Rules of Debit and Credit; Compound Journal Entry; Opening Entry; Key Terms; Test Questions; Practical Problems. LEDGER POSTING AND TRIAL BALANCE	 Ledger; Posting; Relationship Between Journal and Ledger; Rules Regarding Posting; Trial Balance; Voucher System; Key Terms; Test Questions; Practical Problems  	SUB-DIVISION OF JOURNAL	 Sub-division of Journal; Cash Journal; Petty Cash Book; Sales Journal; Sales Returns Journal; Key Terms; Test Questions; Practical Problems  NEGOTIABLE INSTRUMENTS	 Promissory Note; Bill of Exchange; ACcounting Entries; Bills Sent for Collection; Accommodation Bills; Bills Receivable and Payable Books; Key Terms; Test Questions; Practical Problems  FINAL ACCOUNTS	 Trading Account; Profit and Loss Account; Manufacturing Account; Balance Sheet; Adjustment Entries; Work Sheet; Key Terms; Test Questions; Practical Problems  RECTIFICATION OF ERRORS	 Classification of Errors; Location of Errors; Suspense Account; Rectifying Accounting Entries; Effect on Profit; Rectification of Errors Through Capital Account; Key Terms; Test Questions; Practical Problems  DEPRECIATION PROVISIONS AND RESERVES	 Concept of Depreciation; Causes of Depreciation; Basic Features of Depreciation; Depreciation, Depletion, Amortization and Dilapidations; Meaning of Depreciation Accounting; Objectives of Providing Depreciation; Fixation of Depreciation Amount; Methods of Recording Depreciation; Methods for Providing Depreciation; Revaluation of Fixed Assets;  Depreciation  of  Different  Assets;  Depreciation  on Replacement Cost; Depreciation Policy; AS 6 (Revised) Depreciation Accounting; Provisions and Reserves; Key Terms; Test Questions; Practical Problems  MANAGEMENT ACCOUNTING: NATURE AND SCOPE	 Meaning of Management Accounting; Functions of Management Accounting; Scope of Management Accounting; The Management Accountant; Utility of Management Accounting; Limitations of Management Accounting; Installation of the Management Accounting System; Tools of Management Accounting; Key Terms; Test Questions COST ACCOUNTING: MEANING AND SCOPE	 Meaning of Cost Accounting; Cost Accounting Activities; Cost Accounting and Financial Accounting; Cost Accounting and Management Accounting; Cost Accounting and Cost Accountancy; Objectives of Cost Accounting; Importance of Cost Accounting; Objections to Cost Accounting; Installation of Costing System; Status of a Cost Accountant; Functions of a Cost Accountant; Cost Accounting Department and Other Departments; Key Terms; Test Questions  BASIC COST CONCEPTS	 Concept of Cost; Cost, Expense and Loss;. Elements of Cost; Components of Total Cost; Making Stock Adjustments; Computation of Profit; Cost Sheet; Classification of Costs; Cost Ascertainment; Cost Estimation and Cost Ascertainment; Cost Objective and Cost Accumulation; Cost Allocation and Cost Apportionment; Cost Reduction and Cost Control; Met hods of Costing; Techniques of Costing; Items Excluded from Cost Accounts; Key Terms; Test Questions; Practical Problems  INVENTORY VALUATION	 Meaning of Inventory; Objectives of Inventory Valuation; Inventory Systems; Methods of Valuation of Inventories; FIFO and LIFO Methods and Markets Fluctuations; Valuation of Inventory for Balance Sheet Purposes; Accounting Standard: 2 (Revised); Key Terms; Test Questions; Practical Problems   	FINANCIAL STATEMENTS: ANALYSIS AND INTERPRETATION	 Meaning and Types of Financial Statements; Nature of Financial Statements; Limitations of Financial Statements; Analysis and Interpretation of Financial Statements; Steps Involved in the Financial Statements' Analysis; Ratio Analysis; Classification of Ratios; Profitability Ratios; Turnover Ratios; Financial Ratios; Advantages of Ratio Analysis; Limitations of Accounting Ratios; Key Terms; Test Questions; Practical Problems  	FUNDS FLOW STATEMENTS	 Meaning of Funds Flow Statement; Uses of Funds Flow Statement; Funds Flow Statement and Income Statement; Preparation of Funds Flow Statement; Treatment of Provision for Taxation and Proposed Dividends; Key Terms; Test Questions; Practical Problems CASH FLOW STATEMENT	 Meaning of Cash Flow Statement; Sources of Cash; Difference Between Cash Flow Analysis and Funds Flow Analysis; Utility of Cash Flow Analysis; Limitations of Cash Flow Analysis; AS 3 (Revised): Cash Flow Statements; Preparation of a Cash Flow Statement; Comprehensive Cash Flow Statements; Cash Flow and Funds Flow Statements; Key Terms; Test Questions; Practical Problems   BUDGETARY CONTROL	 Meaning of Budget; Meaning of Control; Meaning of Budgetary Control; Budgetary Control as a Management Tool; Limitations of Budgetary Control; Forecasts and Budgets; Installation of Budgetary Control System; Classification of Budgets; Fixed and Flexible Budgeting; Control Ratios; Key Terms; Test Questions; Practical Problems  INNOVATIVE BUDGETING TECHNIQUES Programme Budgeting; Performance Budgeting; Responsibility Accounting; Zero Based Budgeting; Key Terms; Test Questions; Practical Problems  STANDARD COSTING	 Meaning of Standard Costing; Budgetary Control and Standard Costing; Historical Costing, Estimated Costing and Standard Costing; Suitability of Standard Costing; Standard Costing as a Management Tool; Limitations of Standard Costing; Meaning of Standard Costs; Standard Costs and Budgeted Costs; Determination of Standard Costs; Standard Cost Sheet; Revision of Standards; Key Terms; Test Questions; Practical Problems  VARIANCE ANALYSIS	 Cost Variances; Direct Material Cost Variance; Direct Labour Cost Variances; Overhead Cost Variance; Sales Variances; With Reference to Profit; Control of Variances; Key Terms; Test Questions; Essay Type; Practical Problems  MARGINAL COSTING AND PROFIT PLANNING	 Absorption Costing; Marginal Costing; Marginal Costing and Direct Costing; Marginal Costing and Differential Costing; Marginal Cost; Segregation of Semi-variable Costs; Contribution; Key Factor; Profit Planning; Cost-volume-profit Analysis; Break-even Analysis; Break- even Chart; Advantages of Marginal Costing; Limitations of Marginal Costing; Application of Marginal Costing Technique; Key Terms; Test Questions; Practical Problems  DECISIONS INVOLVING ALTERNATIVE CHOICES	 Concept of Decision Making; Concept of Relevant Costs; Concept of Differential Costs; Steps in Decision Making; Determination of Sales Mix; Exploring New Markets; Discontinuance of a Product Line; Make or Buy Decisions; Equipment Replacement Decision; Own or Hire; Expand or Contract; Shut down or Continue; Choice of Market Strategies; Change vs Status Quo; Key Terms; Test Questions; Practical Problems    PRICING DECISIONS	 Concept of Pricing; Objectives of Pricing; Types of Prices; Factors Affecting Pricing of a Product; Product Pricing Methods; Intra-company Transfer Pricing; Key Terms; Test Questions; Practical Problems
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