Bachelor of Management Studies (B.M.S.) Accounting for Managerial Decisions Syllabus - Mumbai University
This is the FY BMS syllabus under NEP 2020, in force from the academic year 2024-25, examined under form 2225161. The University still sets the earlier Choice Based papers alongside it — forms 2M00155 and 2M00156, whose documents are below — so check which scheme your exam form names before you revise.
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Syllabus for Accounting for Managerial Decisions
Module I: Analysis and Interpretation of Financial statements (15 Hours)
- Study of balance sheet of limited companies. Study of Manufacturing, Trading, Profit and Loss A/c of Limited Companies
- Vertical Form of Balance Sheet and Profit & Loss A/c-Trend Analysis, Comparative Statement & Common Size
Module II: Ratio analysis and Interpretation (15 Hours)
- Ratio analysis and Interpretation(based on vertical form of financial statements)including conventional and functional classification restricted to:
- Balance sheet ratios: Current ratio, Liquid Ratio, Stock Working capital ratio, Proprietary ratio, Debt Equity Ratio, Capital Gearing Ratio.
- Revenue statement ratios: Gross profit ratio, Expenses ratio, Operating ratio, Net profit ratio, Net Operating Profit Ratio, Stock turnover Ratio, Debtors Turnover , Creditors Turnover Ratio
- Combined ratios: Return on capital Employed (including Long term borrowings), Return on Proprietors fund (Shareholder fund and Preference Capital), Return on Equity Capital, Dividend Payout Ratio, Debt Service Ratio,
- Different modes of expressing ratios:-Rate, Ratio, Percentage, Number. Limitations of the use of Ratios.
Module III: Cash flow statement (15 Hours)
- Preparation of cash flow statement (AccountingStandard-3(revised)
Module IV: Working capital (15 Hours)
- Working capital-Concept, Estimation of requirements in case of Trading & Manufacturing Organizations.
- Receivables management-Meaning &Importance, Credit Policy Variables, methods of Credit Evaluation (Traditional and Numerical- Credit Scoring); Monitoring the Debtors Techniques [DSO, Ageing Schedule]
Reference Books
- Srivastava R M, Essentials of Business Finance, Himalaya Publications
- Anthony R N and Reece JS. Accounting Principles , Hoomwood Illinos , Richard D. Irvin
- Bhattacharya SK and Dearden J. - Accounting for Management. Text and Cases , New Delhi.
- Hingorani NL and ramanthan AR - Management Accounting , New Delhi
- Ravi M. Kishore , Advanced management Accounting , Taxmann , NewDelhi
- Maheshwari SN - Management and Cost Accounting , Sultan Chand , New Delhi
- Gupta , SP - Management Accounting , Sahitya Bhawan , Agra .
Reproduced from the University of Mumbai syllabus for Bachelor of Management Studies (B.M.S.) under NEP 2020, in force from the academic year 2024-25. Wording is as printed in that syllabus. Module numbering is as printed there too.
The complete syllabus
This subject is cut from the University circular for its year. Open a document here if you want the whole thing rather than a single subject.