The concept of Management Accounting; Introduction and definition, Management accounting and distinction; method of data processing. Management accounting report, Budgeting, Budgeting procedure, limiting factors, Budgetary control, fixed and flexible budgets; Sources of capital, need for capital; Balance sheet, Ratio or Manufacturing ratio, Working capital, control of working capital; Cash Flow analysis, cash flow statement, cash management; Working capital flow statement, interpretation and criticism of accounts; Profitability and pricing policy in accounting; Returns on capital and loss analysis; Elementary forensic account analysis and applications.
University of Jos B.Sc. Economics · 300 Level, Second Semester · 2 units. Course pack developed with IntelliScan Standards Institute; for review and sign-off by the Course Lead.
- Teacher: Faith Etuh