Management Accounting Notes Unit 2

Download BBA notes for Management Accounting IPU. The pdf contains following topics:

UNIT 2

• Financial Analysis:
• Financial statements and their Limitations
• Concepts of Financial Analysis
• Tools of Financial Analysis: Comparative financial Statements
• Tools of Financial Analysis: Common Size Financial Statements
• Tools of Financial Analysis: Trend Percentages
• Ratio Analysis:
• Ratio Analysis: Nature and Interpretation
• Classifications of Ratios
• Probability Ratios
• Turnover Ratios
• Financial Ratios
• Utility and Limitations of Ratios
• Cash Flow Analysis:
• Difference between cash and funds
• Utility of Cash Flow Statement
• Accounting Standard 3 (AS3: Revised)
• Construction of Cash Flow Statement