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Accounting for Managerial Decisions | Dr KL Gupta - SAHITYA BHAWAN PUBLICATION

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  • For M.Com I Year (Private) of Chaudhary Charan Singh University Meerut
  • For M.Com I Year of Mahatma Jyotiba Phule Rohilkhand University Bareilly, Chhatrapati Shahu Ji Maharaj University Kanpur Dr Bhimrao Ambedkar University Agra
  • For M.Com II Year of Dr Rammanohar Lohia Avadh University Faizabad, Deen Dayal Upadhyaya Gorakhpur University, Siddharth University, Kapilvastu, Siddharth Nagar, Veer Bahadur Singh Purvanchal University Jaunpur, Bundelkhand University, Jay Narain Vyas University Jodhpur, Dr Bhimrao Ambedkar University Agra
  • For M.Com Semester I of Prof. Rajendra Singh Rajju Bhaiya University Prayagraj, Guru Ghasidas University Bilaspur, Atal Bihari Vajpayee Vishwavidyalaya Bilaspur, Bastar University, Mahatma Gandhi Kashi Vidyapith Varanasi, Jananayak Chandrashekhar University Ballia
  • For M.Com Semester II of Jamshedpur Women’s College, Kolhan University, Atal Bihari Vajpayee Vishwavidyalaya Bilaspur, Bastar University, University of Lucknow
  • For M.Com Semester III of Pandit Ravishankar Shukla University Raipur, Mahatma Gandhi Kashi Vidyapith Varanasi, Jananayak Chandrashekhar University Ballia
  • For M.Com Semester IV of  Kumaun University, University of Lucknow

In the present complex business world, Accounting for Managerial Decisions has become an integral part and useful tool of a management system. In fact, management accounting represents a happy blending of two older professions of ‘Management’ and ‘Accounting’, which leads to the success of a business concern through accounting control and managerial efficiency. The present text has been planned and designed to cope with the needs of M.Com. students and to present the subject in simple language and lucid style.

Salient features of the Accounting for Managerial Decisions Book :

  • The subject-matter has been arranged and systematized strictly according to course prescribed.
  • In this revised edition chapters on RATIO ANALYSIS and FUNDS FLOW STATEMENT have been thoroughly revised and enlarged.
  • Chapter of CASH FLOW STATEMENT has been written strictly as per AS-3 and AS-4 (Revised) Contingencies and Events Occurring after the Balance Sheet Date. The revised AS-4 prescribes that ‘proposed dividend’ will be treated as ‘Contingent liability’ instead of short-term provisions.
  • Rate of Income Tax @ 25 percent on companies has been applied in all numerical questions as per amendment made by the Finance (No. 2) Act, 2019.
  • An important feature of a revised edition of this book is that all relevant chapters have been re-drafted as per revised format of Balance Sheet and Statement of Profit & Loss given in Schedule III of the Companies Act, 2013. In this context, a terminology has also been used as per new formats.
  • The language and style of presentation are very simple and the subject-matter has been divided into various headings and sub-headings so as to give flow in studying this numerical subject.
  • Both theoretical and numerical aspects of the subject have been given due importance.
  • The numerical illustrations have been carefully graded with supporting theoretical background. At many places, explanatory notes have also been given to clarify the working of solution.
  • Numerical illustrations and questions have been arranged in a systematic and scientific sequence from simple to complex.
  • Illustrations and questions both have been arranged in an identical sequence so that students can easily solve the questions after understanding the illustration in the same order.
  • In the selection of illustrations and questions priority has been given to university examination papers so that students may make practice according to that standard.
  • Short answer and objective type questions (Theoretical & Numerical) have also been incorporated according to a new examination pattern of different universities.
  • Standard but simple formulae have been used in different chapters and at the end of each chapter, all formulae relevant to that chapter have been given at one place.


    1. Management Accounting (an Introduction)
    2. Financial Statements
    3. Analysis and Interpretation of Financial Statements
    4. Ratio Analysis
    5. Funds Flow Statement
    6. Cash Flow Statement (as Per Accounting Standard–3)
    7. Absorption Costing and Marginal Costing
    8. Marginal Costing (as a Tool For Decision Making)
    9. Differential Costing
    10. Cost-Volume-Profit Analysis (Break-Even Point)
    11. Budget and Budgeting
    12. Budgetary Control
    13. Fixed and Flexible Budgeting
    14. Cash Budget
    15. Sales and Production Budget
    16. Control Ratios
    17. Zero Base Budgeting
    18. Responsibility Accounting
    19. Performance Budgeting
    20. Standard Costing
    21. Variance Analysis (Material & Labour Variance)
    22. Overhead (Two-Way) Variance Analysis
    23. Capital Budgeting (Long-Terms Investment Decisions: Nature, Characteristics, and Ranking)
    24. Accounting Report For Management
    25. Accounting as An Information System
    26. Activity-Based Costing
    27. Target Costing
    28. Life-Cycle Costing
    29. Quality Costing and Value Chain Analysis
    30. Transfer Pricing (Meaning, Necessity, and Methods)
    31. Accounting for Price Level Changes.


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