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This text book on “Management
Accounting’’ (Course code 301) before the students of the Second Year of M.
Com. of the Kavayitri Bahinabai Chaudhari North Maharashtra University,
Jalgaon (KBCNMU). This book has been designed and written specifically for the
students preparing for the M.Com. Semester-III Examinations of the KBCNMU.
It has been written according to the revised syllabus prescribed for the Third
Semester of the Second Year of M Com being implemented w.e.f. June 2022 by
the KBCNMU, Jalgaon.
It is also useful for the students preparing for the professional examinations
of the I.C.A.I., the I.C.W.A.I., the I.C.S.I. and other professional courses like
MBA and such other management courses as well as competitive examinations.
The special features of this book are –
• Full coverage of the revised syllabus of Management Accounting at M
Com level;
• Extensive discussion of the topics to cater to the requirements of
professional courses;
• Point-wise explanation of every sub-topic covered in the chapter;
• Logically arranged and numbered sub-topics and paragraphs for
thorough understanding of the chapter;
• Extensive theoretical base of the related topic;
• Numerous fully solved illustrations with sufficient variety, along-with
working notes and explanation;
• Majority of the illustrations based on the P.G. Level examinations, past
CA, ICWA, CS examinations and other professional examinations;
• A variety of chapter-end practical exercises for the practice of the
readers of the book and theory questions to assess self-progress and to
prepare for examinations;
• Simple, lucid and conversational reader-friendly language.