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Management Accounting: Principles & Practice, 3/e

Management Accounting: Principles & Practice, 3/e

Vikas Publishing
  • 9789325969247
  • 828 pages
  • Paperback
  • Book 495.00
  • 2013


This book is meant for students of accounting, management and business studies. It not only describes the principles, procedures and techniques of management accounting, but also explains and analyses the core concepts that have driven the development of the subject for decades. The book is a perfect blend of conceptual and practical approaches to accounting.

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Part-I: Fundamentals and Cost Accumulation Methods - Nature and Scope of Management Accounting
1. Strategic Management Accounting
2. Accounting Process and Principles - An Overview
3. Cost Analysis and Decision Making
4. Inventory Costing
5. Product Costing
6. Service Costing

Part-II: Accounting for Financial Analysis - Analysis of Financial Statements
1. Ratio Analysis
2. Statement of Changes in Financial Position
3. Cash Flow Statement

Part-III: Accounting for Managerial Decisions - Marginal Costing
1. Break-Even Analysis (Cost-Volume-Profit Analysis)
2. Differential Costing: An Aid to Decision Making
3. Activity-Based Costing
4. Pricing Policy and Decisions

Part-IV: Accounting for Planning and Execution - Budgetary Control
1. Budgetary Control
2. Capital Budgeting
3. Risk and Uncertainty
4. Management Reporting

Part-V: Performance Measurement and Evaluation
1. Responsibility Accounting
2. Divisional Performance and Transfer Pricing

Part-VI: Specialized Topics in Accounting
1. Valuation of Goodwill and Shares
2. Inflation Accounting
3. Human Resource Accounting
4. Emerging Trends in Management Accounting