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CMA courses from the best in India.
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CMA courses tailored to the most recent exam format.
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Achieve excellence in all CS papers.
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Faculty
CA Abhishek Kaushik
CA Angad Agnihotri
Prof. Rafi
CA Nitin Rajpal
CA Raghav Goel
Prof. H L Gupta
CMA Ujjawal Jain
CMA Rahul Gulati
CA CMA Santosh Kumar
Vinit Kumar
CA Praveen Sharma
CMA Kuldeep Batra
CS Nitesh Kumar Jaiswal
Prof Rohit Sarawagi
CA ANUJ SINGH TOMAR
CS Sweta Chugh
CA CS Hitesh Gera
CS Megha Manchanda Bajaj
Prof Sapna Baid
CA Shivakumar
Professor Mayank Agarwal
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Home
Courses
CMA - 2016
CMA courses from the best in India.
CMA - 2022
CMA courses tailored to the most recent exam format.
CS
Achieve excellence in all CS papers.
CA
Online classes, video lectures, study material, and more for all levels.
Faculty
CA Abhishek Kaushik
CA Angad Agnihotri
Prof. Rafi
CA Nitin Rajpal
CA Raghav Goel
Prof. H L Gupta
CMA Ujjawal Jain
CMA Rahul Gulati
CA CMA Santosh Kumar
Vinit Kumar
CA Praveen Sharma
CMA Kuldeep Batra
CS Nitesh Kumar Jaiswal
Prof Rohit Sarawagi
CA ANUJ SINGH TOMAR
CS Sweta Chugh
CA CS Hitesh Gera
CS Megha Manchanda Bajaj
Prof Sapna Baid
CA Shivakumar
Professor Mayank Agarwal
About Us
Scholarship
Jobs
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CMA
Inter Group 2 - Management Accounting (MA)
Management Accounting (MA) CMA Inter Group 2
Taught by Faculties:
Prof. H L Gupta
Management Accounting (MA)
₹5500 – ₹6500
CMA Rahul Gulati
Management Accounting (MA)
₹6000 – ₹7000
Syllabus
SECTION A: INTRODUCTION TO MANAGEMENT ACCOUNTING [5%]
1. Introduction to Management Accounting -
5%
Conceptual Understanding
Relationship between Management Accounting and Cost Accounting
Role of a Management Accountant in Modern Business World
SECTION B: ACTIVITY BASED COSTING [10%]
2. Activity Based Costing -
10%
Traditional Cost System
Definition and Meaning of Activity Based Costing (ABC)
Steps in ABC System
Cost Pools and Cost Drivers
Merits and Demerits of ABC System
Activity Based Information and Decision Making
SECTION C: DECISION MAKING TOOLS [30%]
3. Marginal Costing -
10%
Concept
Cost-Volume-Profit Analysis
Break-Even Charts and Profit Charts
Multiple Product Break Even Analysis
Differential Cost Analysis
Marginal Costing Vs. Absorption Costing (advanced applications)
4. Applications of Marginal Costing in Short Term Decision Making -
10%
Pricing Decision
Make or Buy decisions
Accept an Order or Reject
Optimum Utilization of Factors of Production [Limiting Factor Analysis]
Replacement Decision
Evaluation of Alternative Choices
Subcontracting and Ancillarisation
Expansion of Business
Shutdown or Continue
5. Transfer Pricing -
10%
Concept
Methods and Techniques
Divisional Performance and Problem of Goal Congruence
Determination of Inter-departmental or Inter-company Transfer Price
International Transfer Pricing
SECTION D: STANDARD COSTING AND VARIANCE ANALYSIS [15%]
6. Standard Costing and Variance analysis -
15%
Material and Labour Variances
Variable Overhead Variance
Fixed Overhead Variance
Sales Variance
Interpretation of Variances and Inferences Drawn
SECTION E: FORECASTING, BUDGETING AND BUDGETARY CONTROL [15%]
7. Forecasting, Budgeting and Budgetary Control -
15%
Introduction
Rationale for Budgets
General principles in the Budgetary process
Formulation of various types of Budgets
Fixed and Flexible Budgets
Functional Budgets
Master Budget
Cash Budget
Zero Base Budget
Performance Budget
Programme Budget
Rolling Budget
Outcome Budget
Budgetary Control
Rationale for Budgetary Control
Importance and Significance of Budgetary Control
Linkage of Budgetary Control with Standard Costing and Profit Reconciliation
Benchmarking and Key Success Factor
Interpretation of Under and Over Performance and Inferences Drawn for Corrective Actions
SECTION F: DIVISIONAL PERFORMANCE MEASUREMENT [10%]
8. Divisional Performance Measurement -
10%
Organizations with Multiple divisions, Benefits of Decentralization
DuPont Analysis
Divisional Performance Measurement tools – ROI, Residual Income
Economic Value Added – Definition, EVA Centre, EVA Drivers
Introduction to Learning Curve
Balanced Score Card for Variable Pay Management
SECTION G: RESPONSIBILITY ACCOUNTING [5%]
9. Responsibility Accounting -
5%
Concept of Cost, Revenue, Profit and Responsibility Centres
Preparation of Responsibility Report
SECTION H: DECISION THEORY [10%]
10. Decision Theory -
10%
Decision Making under Certainty
Decisions Making under Risk
Decision Making under Uncertainty
Decision Tree