Management Accounting Theory, Problems and Solutions (Delhi University)

ISBN Number : 978-93-5367-660-5

Student Price : Rs.475

Student Dollar Price : 19$

Book Edition : Nineth

Year of Publication : 2023

No. Of Pages : 512

About The Book

Management Accounting is a fast growing and high value subject and all commerce graduates must possess knowledge of concepts, techniques and practices of this subject. It helps in planning and controlling of business operations and also in management decision making, which in turn assists in profit maximisation for the business. This book is an attempt to provide the students with thorough understanding of the management accounting concepts, methods and techniques. The subject matter has been presented in a systematic and intelligible manner with liberal use of numerical illustrations, charts and diagrams so as to make it interesting and sustain readers' interest.

The book has been divided into seven chapters as per the syllabus of B.Com. Hons., Delhi University. Based on the conviction that students can really learn management accounting by solving problems, the theory and problems approach has been adopted to fully meet all the examination needs of the students in this volume. Thus apart from well organised theory, this book has more than 200 solved problems and illustrations and more than 160 unsolved problems with answers and hints, apart from more than 140 objective type questions questions and more than 100 selected theory questions. This will help students tackle examination questions with ease. The theory questions and practical problems and illustrations have been mostly selected from B.Com, BBA, CA, CS, ICWA and other examinations.

I take great pleasure in presenting this revised and updated eighth edition of this book as per CBCS syllabus. The learned professors and students have praised the excellent presentation of the subject matter in a simple and lucid style and utility of the solved and unsolved problems from examination point of view. In this edition, quite a few printing errors, which could be identified and those pointed out by the readers, have been taken care of. Certain portions of the book have been revised. Question Papers of B.Com. (Hons) Delhi University with Answers and Hints in Appendix have been updated.


Contents -

1. Nature and Scope of Management Accounting
2. Budgeting and Budgetary Control
3. Standard Costing and Variance Analysis
4. Absorption Costing versus Variable (Marginal) Costing
5. Cost-Volume-Profit Analysis
6. Decision Making
7. Responsibility Accounting
Appendix — A : Problems and Solutions for Revision
Appendix — B : Latest Question Papers

About The Author

CMA M N Arora has teaching experience of more than four decades in Hans Raj College, Delhi University. He studied B.Com. (Hons) and M.Com. from Shri Ram College of Commerce and was position holder in Delhi University. He is also a Fellow Member of the Institute of Cost Accountants of India. He has more than four decades of experience in teaching Financial, Cost and Management Accounting in various courses in Delhi University and other professional courses like B.Com., M.Com., MIB, MHROD, MBA, CA, CS, etc. He has authored popular textbooks which have been widely prescribed by UGC, ICAI, ICSI, Delhi University, Bangalore University, Royal University of Bhutan and many other universities. He was a Special Invitee in the meetings of the Cost Accounting Standards Board of The Institute of Cost Accountants of India for finalization of draft Cost Accounting Standards.

Priyanka Katyal -

M.Com, M.Phil

Associate Professor, Maharaja Agrasen College,

Delhi University,

DELHI - 110092

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