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Home / Syllabus / B.Com. (Accounting and Finance) / TY BAF / Semester 6 / Management Accounting

B.Com. (Accounting and Finance) Management Accounting Syllabus - Mumbai University

This is the TY BAF syllabus under NEP 2020, in force from the academic year 2026-27. The University still sets the earlier Choice Based syllabus below alongside it for ATKT candidates, so check which scheme your exam form names before you revise.

Management Accounting Syllabus.pdf
Major · Semester 6 · TY BAF · 2 credits · 50 marks

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Syllabus for Management Accounting

Major · Semester 6 · TY BAF · 2 credits · 50 marks

Module I: Introduction to Management Accounting

  • A. Meaning, nature, scope, functions, decision making process, Financial Accounting V/s Management Accounting B. Analysis and interpretation of financial statement
  • Study of Balance sheet and Income statement / Revenue statement in vertical form suitable for analysis
  • Relationship between terms in Balance Sheet and Revenue Statement
  • Tools of analysis of financial statements
  • Trends Analysis
  • Comparative statement
  • Common size statement Problems based on trend analysis Short problems on comparative and common sized statements

Module II: Ratio analysis and Interpretation Based on vertical forms of financial statements, meaning, classification, Du pont charts, Advantages and limitations

  • A. Balance Sheet Ratios
  • Current Ratio
  • Liquid Ratio
  • Stock working capital Ratio
  • Proprietor Ratio
  • Debt equity Ratio
  • Capital gearing Ratio B. Revenue Statement Ratios
  • Gross Profit Ratio
  • Expenses Ratio
  • Operating Ratio
  • Net operating profit Ratio
  • Stock turnover Ratio C. Combined Ratios
  • Return on capital employed (including long term borrowing)
  • Return on Proprietors Fund (Shareholder fund and preference capital)
  • Return on Equity capital
  • Dividend Payout ratio
  • Debt Service ratio
  • Debtors’ Turnover
  • Creditors’ Turnover
  • Practical Question on Ratio Analysis

Module III: Working Capital Management (Practical Questions)

  • Concept, nature of working capital, planning of working capital
  • Estimation/ projection of working capital requirements in case of trading and manufacturing organization
  • Operating cycle

Module IV: Capital Budgeting

  • Introduction, classifications of capital budgeting projects
  • Capital budgeting process
  • Capital budgeting techniques
  • Pay back period
  • Accounting rate of return
  • Net present value
  • The profitability index
  • Discounted payback (Excluding calculations of cash flow)

Reference Books

  • 1 Management Accounting, R. S. N. Pillai & Bhagawati, S. Chand & Company Ltd. 10 2. Management Accounting, I. M. Pandey, Vikas Publishing House Pvt. Ltd.
  • 3 Cost and Management Accounting, M. N. Arora, Vikas Publishing House Pvt. Ltd.
  • 1 Cost and Management Accounting : Darshi bhattacharya pearson publication 11 2. Management Accounting – M. Y. Khan
  • 3 Accounting for Management, S. N. Maheshwari, Vikas Publishing House Pvt. Ltd. External, Semester End Examination 12 Internal Continuous Assessment: 40% 60% Individual Passing in Internal and External Examination 13 Continuous Evaluation through: Semester End External – 60 Marks Time – 2 Hours Assessment/Evaluation Marks Attempt any 4 out of 6 questions Class Test during the lectures. (Physical/Online Mode) (Short No. Question Marks 1 Notes/ MCQs/ Match the 10 Q.1 Practical/Theory 15 Pairs/ Answer in one sentence/ Puzzles) Q.2 Practical/Theory 15 Participation in Workshop/ Q.3 Practical/Theory 15 Conference/ Seminar/ Note 2 10 Assignment & Viva 1. Equal Weightage is to be given to all the (Physical/Online Mode) modules.
  • 2 15 marks question may be subdivided into 8 marks + 7 marks, 10 marks + 5 marks and 5 marks + 5 marks + 5 marks. Internal options may be given however, it is not mandatory.
  • 3 Use of a simple calculator is allowed in the examination.
  • 4 Wherever possible more importance is to be given to the practical problem.
  • 5 Introduce Caselet in Q.3 SEM VI Vertical – 1 Electives (4) Syllabus B.Com. (Accounting and Finance) (Sem.- VI)

Reproduced from the University of Mumbai syllabus for B.Com. (Accounting & Finance) under NEP 2020, in force from the academic year 2026-27. 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.

PDF BCOM (BAF) SEM I & II (2024 25) NEP NEP 2020 syllabus, in force from 2024-25 Read full PDF Read
PDF BCOM (BAF) SEM - III & IV (2025-26) NEP NEP 2020 syllabus, in force from 2025-26 Read full PDF Read
PDF BAF SEM - IV Community Engagement Project (CEP) 2025-26 NEP NEP 2020 syllabus, in force from 2025-26 Read full PDF Read
PDF BCOM (BAF) SEM - V & VI (2026-27) NEP NEP 2020 syllabus, in force from 2026-27 Read full PDF Read
PDF BAF V & VI 2018 2019 Earlier Choice Based syllabus, still set for ATKT candidates Read full PDF Read
PDF BAF III & IV 2017 18 Earlier Choice Based syllabus, still set for ATKT candidates Read full PDF Read
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