Managerial Accounting
Managerial Accounting. Instructor: Dr. Varadraj Bapat, Department of School of Management, IIT Bombay. Accounting is the language of Business. The knowledge of accounting is necessary for any successful manager irrespective of discipline. This helps one for planning, budgeting, cost control, decision making and performance evaluation besides personal investment decisions. This course introduces to fundamental concepts in financial, cost and management accounting and helps you develop analytical skills associated with the interpretation of accounting reports.
(from nptel.ac.in)
| Fundamentals of Managerial Accounting |
| Lecture 01 - Introduction |
| Lecture 02 - Double Entry System, Forms of Organization |
| Financial Statements |
| Lecture 03 - Financial Statements |
| Lecture 04 - Balance Sheet |
| Lecture 05 - Profit and Loss Account |
| Company Account |
| Lecture 06 - Company Account |
| Accounting Concepts, Standards, IFRS |
| Lecture 07 - Accounting Concepts, Standards, IFRS |
| Depreciation and Inventory |
| Lecture 08 - Depreciation, Inventory, Goodwill |
| Lecture 09 - Inventory Valuation, Cash Flow |
| Cash Flow |
| Lecture 10 - Cash Flow Statement Cases |
| Lecture 11 - Cash Flow Statement Cases (cont.) |
| Lecture 12 - Fund Flow Statement Cases |
| Interpretation and Analysis of Accounts |
| Lecture 13 - Common-size, Comparative Statement Analysis |
| Lecture 14 - Ratio Analysis |
| Lecture 15 - Financial Statements Analysis |
| Lecture 16 - Comparative Common-size and Ratio Analysis |
| Lecture 17 - Financial Statements Analysis - Colgate Palmolive Case |
| Lecture 18 - Financial Statements Analysis - Dabur India Case |
| Introduction to Cost Accounting |
| Lecture 19 - Types of Costs |
| Cost Accumulation |
| Lecture 20 - Accounting for Costs |
| Lecture 21 - Cost Allocation, Absorption |
| Product and Process Costing |
| Lecture 22 - Job and Process Accounting |
| Lecture 23 - Job and Process Accounting including Cost Sheet and Equivalent Production |
| Lecture 24 - Equivalent Production and Activity Based Costing |
| Activity Based Costing |
| Lecture 25 - Activity Based Costing and Management |
| Cost Volume Profit Analysis |
| Lecture 26 - Cost Volume Profit Analysis |
| Relevant Cost in Decision Making |
| Lecture 27 - Relevant and Sunk Cost in Decision Making |
| Lecture 28 - New Product, Shut Down and Joint Products |
| Budgeting |
| Lecture 29 - Budget and Budgetary Control |
| Lecture 30 - Budgeting and Standard Costing |
| Standard Costing and Variance Analysis |
| Lecture 31 - Standard Costing - Material, Labor and Overhead Variances |
| Lecture 32 - Standard Costing - Mix, Yield, Sales and Fixed Overhead Variances |
| Lecture 33 - Standard Costing - Mix, Yield and Fixed Overhead Variances |
| Revision |
| Lecture 34 - Cost Volume Profit and Break-Even Point Analysis |
| Lecture 35 - Cost Volume Profit Analysis - Cost Indifference Point and Leverage |
| Lecture 36 - Cash Flow Advanced Cases |
| Lecture 37 - Cash Flow Advanced Cases (cont.) |
| Lecture 38 - Financial Statements Analysis Advanced |
| Lecture 39 - Financial Statement - Forecasting and Valuation - Dabur Case |
| Lecture 40 - Financial statement - Forecasting and Use of Adjusted Data - Pfizer and Merck Case |
| References |
Managerial Accounting
Instructor: Dr. Varadraj Bapat, Department of School of Management, IIT Bombay. This course introduces to fundamental concepts in financial, cost and management accounting.
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