DAIBB Syllabus – Management Accounting

Syllabus of Diplomaed Associate of the Institute of Bankers, Bangladesh (DAIBB):

Paper 5: Management Accounting:

Full Marks: 100

Module A: Definition and Scope of Management Accounting:

• The Place of Management Accounting/Short comings of The Traditional Methods of Credit Analysis
• Its Definition and Scope, Distinction between Financial Accounting and Management Accounting – Role of Management Accountant – Analysis and Interpretation of Finance Statements.
• Planning Process
• Setting of Objectives 

Module B: Costing and Pricing:

• Methods of Costing – Classification of Costs – Implication of Costing for Bankers
• Objectives of Pricing – Common Misconceptions in Pricing – Cost, Volume, Profit Relationship – Break-Even Analysis – Limitations of Break-Even Analysis – Planning for Profit.

Module C: Budgeting and Expenditure:

• Importance of Budgeting
• Objectives of Budgeting – Preparation of Budgets – Importance of Budgets to Bankers, Standard Costing Control through Budgets.
• Method of Appraisal; Shortcomings of Appraisal Methods – Capital Budgeting – Its Importance to Lending Banker. 

Module D: Planning for Liquidity:

• Cash Flow Forecast – Objectives of Cash Flow – Preparing A Cash Flow Forecast/Using The Cash Flow/Cash Flow Forecast and Lending Banker.
• Statement of Sources and Application of Funds 

Module E: Working Capital Management:

• Factors Affecting Working Capital Requirements – Short Term Financial Forecasts – Assessment of Working Capital – Production and Operating Cycle – Inventory Management – Cash and Receivables Managements – Methods of Financing Working Capital – Different Forms of Bank Credit – Management Reports – Types of Information and its Relevance to Banks 

Module F: Leasing and Hire Purchase:

• Financing Against Lease Forms of Lease Financing – Economics of Leasing-Financing against Hire Purchase Agreements – Relative Merits of Leasing Finance and Hire Purchase Finance from Customer’s and Lending Bank’s Point of View 

References/ Books:

• Bhattacharya, S. K. and John Deanden – Accounting for Management : Texts & Cases Hingorani & Chawla. Management Accounting (Indian Institute of Bankers, Published by Himalaya Publishing House, Mumbai, India).
• Egginton, D. A. – Accounting for the Banker, (Longman).
• Fisher, J. – Financial Analysis and Management Accounting for the Banker (The Institute of  Bankers in Scotland).
• Kuchhal, S. C. – Financial Management – An Analytical & Conceptual Approach.
• Khan, Md. Mainuddin – Advanced Accounting (Ideal Library Dhaka).
• Pitcher, M. A. – Management Accounting for the Lending Bankers.