Accounting for Managers - प्रबंधकों के लिए लेखांकन

Model Question Paper

Accounting for Managers – प्रबंधकों के लिए लेखांकन

Key Features | मुख्य विशेषताएँ

• Bilingual Model Paper | द्विभाषी मॉडल पेपर
  This model paper is Designed in English and Hindi, making it easier for students from both mediums to understand and practice effectively.
  यह मॉडल पेपर अंग्रेज़ी और हिंदी दोनों भाषाओं में डिज़ाइन किया गया, जिससे दोनों माध्यमों के छात्रों को अध्ययन और अभ्यास करने में आसानी हो।

• Unit-wise Short Notes | इकाईवार संक्षिप्त नोट्स
  Each unit includes a summary in both languages, making revision faster and more effective.
  प्रत्येक इकाई में दोनों भाषाओं में सारांश उपलब्ध है, जिससे पुनरावृत्ति तेज़ और प्रभावी हो सके।

• Extensive MCQ Practice | विस्तृत MCQ प्रैक्टिस
  1500+ MCQ Practice Questions: This comprehensive question bank includes 1500+ multiple-choice questions (MCQs). Each unit contains approximately 150 MCQs covering a wide range of cognitive levels such as remembering, understanding, application, and analysis.
  1500+ MCQ अभ्यास प्रश्न: इस प्रश्न बैंक में 1500 से अधिक बहुविकल्पीय प्रश्न (MCQ) शामिल हैं। प्रत्येक यूनिट में लगभग 150 MCQ हैं, जो याददाश्त, समझ, अनुप्रयोग और विश्लेषण जैसे विभिन्न संज्ञानात्मक स्तरों को कवर करते हैं।

• Exam Practice Paper with Mock Tests | मॉक टेस्ट के साथ परीक्षा अभ्यास पत्र
  Includes three full-length mock tests for real exam practice. One mock test is free for students to assess the quality of our question paper.
  तीन पूर्ण मॉक टेस्ट दिए गए हैं, जिससे छात्र वास्तविक परीक्षा अभ्यास कर सकें। एक मॉक टेस्ट निःशुल्क प्रदान किया गया है ताकि छात्र हमारे प्रश्न पत्र की गुणवत्ता को परख सकें।

• Latest Syllabus as per NEP | NEP के अनुसार नवीनतम पाठ्यक्रम
  The syllabus aligns with the latest National Education Policy (NEP) and follows the exam patterns of MSU, CCSU, and other universities following the NEP.
  पाठ्यक्रम नवीनतम राष्ट्रीय शिक्षा नीति (NEP) के अनुसार है और यह MSU, CCSU तथा अन्य NEP का पालन करने वाले विश्वविद्यालयों की परीक्षा प्रणाली का अनुसरण करता है।

• Designed by Experts | विशेषज्ञों द्वारा तैयार किया गया
  This question bank has been meticulously prepared by subject matter experts to ensure accuracy and relevance.
  यह प्रश्न बैंक विषय विशेषज्ञों द्वारा सावधानीपूर्वक तैयार किया गया है, जिससे इसकी सटीकता और प्रासंगिकता बनी रहे।

Why Choose This Model Paper? | यह मॉडल पेपर क्यों चुनें?

• Dual-Language Advantage: Ideal for both English and Hindi medium students.
  द्विभाषी लाभ: अंग्रेज़ी और हिंदी दोनों माध्यमों के छात्रों के लिए उपयुक्त।

• Complete Exam Preparation: Unit-wise summaries, MCQ practice, and mock tests provide a complete study solution.
  पूर्ण परीक्षा तैयारी: इकाईवार सारांश, MCQ अभ्यास, और मॉक टेस्ट संपूर्ण अध्ययन समाधान प्रदान करते हैं।

• Latest NEP-Based Pattern: Ensures compliance with the latest university exam structure.
  नवीनतम NEP-आधारित पैटर्न: यह नवीनतम विश्वविद्यालय परीक्षा संरचना के अनुरूप है।

  Program Class: Degree/ B.Com.		Year: Third		Semester: Sixth
  Subject: Commerce
  Course Title: Accounting for Managers
  Course Learning Outcomes: ·        After completing this course a student will have: ·         Ability to understand the concept of Managerial Accounting along with the basic forms and norms of Managerial Accounting. ·        Ability to understand the terminologies associated with the field of Managerial Accounting and control along with their relevance. ·         Ability to identify the appropriate method and techniques of Managerial Accounting for solving different problems. ·        Ability to apply basic Managerial Accounting principles to solve business and industry related issues and problems. ·         Ability to understand the concept of Budgetary Control, Cash Flow Statement, Fund Flow Statement, Break Even Analysis etc.
  Credits: 5			Core Compulsory
  Max. Marks: 25+75			Min. Passing Marks: 10+25
  Unit	Topics
  I	Management Accounting- Concept, Meaning, Characteristics, Difference between Financial Accounting Management Accounting, Difference between Cost Accounting and Management Accounting, Techniques, Objectives and Importance. Management Accountant- Duties, Status, Functions and Responsibility. Financial Statement Analysis and Interpretation – Meaning, Objectives, Characteristics of an Ideal Financial Statement, Parties Interested in Financial Statement, Types of Financial Analysis – Horizontal, Vertical and Trend Analysis.
  II	Ratio Analysis: meaning, Utility, Classification of Ratios – Profitability Ratio, Activity Ratio and Financial Position Ratios. Fund Flow and Cash Flow Statement- Concept, Meaning of the term Fund and Preparation of Fund Flow Statement and Cash Flow Statement (As-3).
  III	Business Budgeting: Meaning of Budget and Budgeting, Objectives, Limitations and importance, Essentials of effective Budgeting, Classification of Budgets- Flexible budget and Zero Based Budget. Marginal Costing: Meaning, Determination of Profit under Marginal Costing, Pricing of Product, make or by Decision, Selection of most profitable channel. Break Even Analysis: Concept and Practical Applications of Break even Analysis.
  IV	Standard Costing and Variance Analysis: Meaning and Objectives of Standard Costing Setting of Standard, Variance Analysis: Material and Labour Variance. Reporting to Management: Meaning, Objectives, Principles of Reporting, Importance of Reports, Classification of Reports, Reporting at different Levels of Management.