000			08246nam a2200145Ia 4500
082			_a658.1511 _bMAH
100			_aMaheshwari, S. N.
245			_aManagement accounting for bankers
250			_aEd.8
260			_aNew Delhi _bSultan Chand & Sons _c1993
300			_axvi,140,iip.
500			_aCONTENT SECTIONS : FUNDAMENTALS 1. Banker and Accounting A.1-A.19 Learning Objectives A.I banker and His Role A.I Lending Money Successfully A.3 Banker's and Borrower's View Points A.4 Banker & Accounting Information A.5 Meaning and Scope of Accounting A.6 Financial Accounting A.7 Management Accounting A.9 Utility of Management Accounting A.11 Limitations of Management Accounting A.12 Management Accountant A.13 Cost Accounting & Management Accounting A.17 Installation of Management Accounting System A.17 Tools of Management Accounting A.18 Banker & Management Accounting A.18 Key Terms 1.19 Test Questions A.19 Bask Cost Concepts AJO-A.42 Learning Objectives A.20 Objectives of Cost Accounting A.21 Concept of Cost A.22 Elements of Cost A.23 Components of Total Cost A.25 Cost Sheet A.26 Classification of Cost A.27 Cost Unit & Cost Control A.32 Cost Estimation & Cost Ascertainment A.33 Cost Allocation & Cost Apportionment A.33 Cost Reduction and Cost Control A.34 Installation of Costing System A.36 Methods of Costing . A.36 Systems of Costing A.38 Cost Accounting & Banker A.39 Key Terms A.40 Test Questions A.40 Practical problems A.41 Planning Process A.43-A52 Learning Objectives A.43 Meaning of Planning A.43 Bask Features of Plannine A.44 Objectives of Planning A.45 Importance of Planning A.45 Limitations of Planning A.46 Components of Planning A.47 Characteristics of a Good Plan A.50 Corporate Planning & Corporate Plan A.50 Corporate Planner A.50 Management Accounting & Planning Process A.51 Key Terms A.52 Test Questions A.52 Setting of Objectives A.53-A.62 Learning Objectives A.53 Meaning of Objectives A.53 Characteristics of Objectives A.53 Setting of Objectives A.55 Advantages of Determining Objectives A.56 Management by Objectives A.57 Key Terms A.62 Test Questions A.62 SECTION B : FINANCIAL ANALYSIS Financial Statements: Analysis and Interpretation B.1-BJ26 Learning Objectives B.I Meaning and Types of Financial Statements B.I Formats of the Income Statement and Balance Sheet B.3 Nature of Financial statements B.7 Limitations of Financial Statements B.8 Analysis and Interpretation of Financial Statements B.9 Types of Financial Analysis B.9 Steps involved in Financial Statement Analysis B.10 Key Terms B.23 Test Questions B.23 Practical Problems B.24 Accounting Ratios B.27-B.92 Learning Objectives B.27 Classification of Ratios B.27 Profitability Ratios B.28 Turnover Ratios B.39 Financial Ratios B.45 Advantages of Ratio Analysis B.51 Limitations of Accounting Ratios B.52 Du Pont Control Chart B.75 Capital Gearing B.75 Inter-firm and Intra-firm Comparison B.77 Banker and Credit Analysis B.80 Key Terms B.81 Test Questions B.81 Practical Problems B.83 3. Funds Flow Statement B.93 - B.141 Learning Objectives B.93 Need for Funds Flow Statement B.94 Meaning of Funds Flow Statement B.94 Uses of Funds Flow Statement B.101 Funds Flow Statement and Income statement B.102 Preparation of Funds Flow Statement B.103 Treatment of Provision for Taxation arid Proposed Dividends B.108 Banker and Funds Flow Statement B.131 Test Questions B.132 Practical Problems B.132 4. Cash Flow Statement vB.142-B.176 Learning Objectives B.142 Meaning of Cash Flow Statement B.142 Preparation of Cash Flow Statement B.142 Difference between Cash Flow Analysis & Funds Flow Analysis B.154 Utility of Cash Flow Analysis B.155 Limitations of Cash Flow Analysis B.156 Key Terms B.169 Test Questions B.169 Practical Problems B.169 SECTION C: PLANNING AND CONTROL 1. Budgetary Control C.1-C.53 Learning Objectives C.1 Meaning of Budgeting C.I Meaning of Control C.2 Meaning of Budgetary Control C.2 Budgetary Control as a Management Tool C.3 Limitations of Budgetary Control C.4 Forecast and Budget C5 Installation of Budgetary Control System C.6 Classification of Budget* C.10 Fixed and Flexible Budgeting C.32 Performance Budgeting C35 Control Ratios C.36 Zero Base Budgeting C.38 Banker on Budgetary Control C.44 Key Terms C.45 Test Questions C.45 Practical Problems C.46 2. Standard Costing C54-C81 Learning Objectives C.54 Meaning of Standard Costing C.54 Budgetary Control and Standard Costing C.55 Historical Costing and Standard Costing C.56 Standard Costing as a Management Tool C.57 Limitations of Standard Costing C.58 Meaning of Standard Costing C-58 Setting of Standards for Cost C.60 Setting Standards for Sales C.62 Variance Analysis C.63 Cost Variances C.64 Direct Material Cost Variance C.64 Direct Labour Variances C.68 Overhead Variances C.71 Sales Variances C.75 Control of Variances C.77 Banker and Standard Costing C.78 Key Terms C.79 Test Questions C.79 Practical Problems C.80 Pricing Decision C.82-C.95 Learning Objectives C.82 Objectives C.82 Basic Factors affecting Pricing C.82 Misconceptions C.88 Product Pricing Methods C.89 Key Terms C.93 Test Questions C.93 Practical Problems . C.93 Cost Volume Profit Analysis C.96-C.150 Learning Objectives C.96 Profit Planning C.96 Cost Volume Profit Analysis C.99 Break-even Analysis C.99 Break-even Charts NC.lll Utility of CVP Analysis C.121 Key Terms C.142 Test Questions C.143 Practical Problems C.143 Capital Budgeting C.151-C.207 Learning Objectives C.151 Concept of Capital Budgeting C.152 Capital Expenditure Budget C.152 Tactical-Versus-Strategic Investment Decisions C.154 Importance of Capital Budgeting C.154 Kinds of Capital Investment Proposals C.155 Factors affecting Capital Investment Decisions C.156 Capital Budgeting Appraisal Methods C.162 Capital Rationing C.187 Risk Analysis in Capital Budgeting - C.189 Risk Defined C.189 Incorporation of Risk Factor C. 190 General Techniques C.190 Quantitative Techniques C.192 Banker and Capital Budgeting C.200 Key Terms C.201 Test Questions C.201 Practical problems C.202 6.Management Reporting C.208-C.224 Learning Objectives C.208 Management Reporting System C.208 Report C.209 Modes of Reporting C.209 Kinds of Reports C.212 Review of Reports C.217 Specimen Forms of Bank Reports C.217 Banker and Management Reporting C.221 Key Terms C.223 Test Questions C.223 Practical Problems C.224 SECTION D : FUNDS MANAGEMENT 1. Sources of Finance D.1-D3S Learning Objectives D.I Classification of Sources of Finance D.2 Security Financing D.2 Financing through Convertible Debentures D.7 Internal Financing D.9 Loan Financing D'.ll Specialised Financial Institutions or Development Banks D.18 New Financial Instruments and Institutions D.24 PERT and CPU Techniques D.32 Key Terms D.34 Test Questions D.34 2. Working Capital Management D36-D.85 Learning Objectives D.36 Concept of Working Capital D.36 Need for Working Capital D.37 Types of WorkingvCapital D.38 Adequacy of Working capital D.39 Management of Working Capital D.40 Management of Cash D.52 Management of Inventories D.59 Management of Accounts Receivable D.69 Management of Accounts Payable D.77 Over and Under-trading D.78 Banker and Working Capital Management D.80 Key Terms D.81 Test Questions D.81 Practical Problems D.82 3. Working Capital Control and Banking Policy D.86-D.98 Learning Objectives D.86 Dahejia Committee Report D.86 Tandon Committee Report D.87 Chore Committee Report D.93 Marathe Committee Report D.95 Key Terms D.97 Test Questions D.97 Practical Problems D.98 Leasing and Hire Purchase Financing D.99-126 Learning Objectives D.99 Lease Financing D.99 Leasing in India D.113 Banks and Leasing Finance D.114 Hire Purchase Financing D.118 Banks and Hire Purchase Finance D.123 Key Terms D.125 Test Questions D.125 Practical Problems D.126 Industrial Sickness D.127-140 Learning Objectives D.127 Sick Industrial Unit D.127 Weak Unit D.128 Causes of Sickness D.128 Signals of Sickness D.129 Stages of Sickness D.130 Rehabilitation of Sick Unit D.130 Nursing Programme for a Sick Unit D.131 Government of India and Sick Units D.134 Magnitude of Industrial Sickness D. 139 Key Terms D.139 Test Questions D.139 Practical Problem D.140
890			_aIndia
999			_c21650 _d21650