BMS: Accounting for Managerial Decisions

Unit 1
Balance sheet of Limited companies	VIEW
Manufacturing, Trading, Profit and Loss A/C of Limited companies	VIEW
Vertical form of Balance Sheet and Profit and Loss A/C	VIEW

Unit 2: Ratio analysis and interpretation
Ratio analysis and interpretation: Conventional and Functional classification	VIEW
Balance sheet Ratios:
Current Ratio	VIEW
Liquidity Ratio	VIEW
Stock (Inventory) to Working capital Ratio	VIEW
Proprietory Ratio	VIEW
Debt equity Ratio	VIEW
Capital Gearing Ratio	VIEW
Revenue Statement Ratios:
Gross profit ratio	VIEW
Expenses ratio	VIEW
Operating ratio	VIEW
Net profit ratio	VIEW
Net operating profit ratio	VIEW
Stock Turnover ratio	VIEW
Debtors Turnover ratio	VIEW
Creditors turnover Ratio	VIEW
Combined Ratios:
Return on capital employed (including long-term Borrowing)	VIEW
Return on proprietor’s fund (Shareholder fund and Preference capital)	VIEW
Return on equity capital	VIEW
Dividend payout Ratio	VIEW
Debt Service Ratio	VIEW

Unit 3
Cash flow	VIEW
Preparation of Cash flow Statement (Accounting Standard-3)	VIEW

Unit 4: Working Capital
Working Capital	VIEW
Estimation of requirements in case of Trading & Manufacturing Organizations	VIEW
Receivables Management: Meaning & Importance	VIEW
Credit policy Variables	VIEW
Method of credit evaluation (Traditional & Numerical-Credit Scoring)	VIEW
Monitoring the Debtors Techniques (DSO, Ageing Schedule)	VIEW