CCMA course describes the management accounting concepts and familiarizes the cost control techniques viz., budgetary control, standard costing, variance analysis, marginal costing technique and break even analysis. This imparts comprehensive understanding about the financial statement analysis acquiring knowledge on financial ratios viz. short term solvency, long term solvency, profitability ratios. This provides knowledge on concept of fund, funds flow and cash flow enabling preparation of statement of sources and application of funds and cash flow statements.
- Teacher: Dr. KUSUMA REDDY C