What is management accounting, Managerial Accounting

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Question 1 The following items are found in the trial balance of M/s Sharada Enterprise on 31st December, 2000.

Sundry Debtors                                                     Rs.160000
Bad Debts written off                                             Rs 9000
Discount allowed to Debtors                                   Rs. 1800
Reserve for Bad and doubtful Debts 31-12-1999      Rs. 16500
Reserve for discount on Debtors 31-12-1999           Rs. 3200

You are required to provide the bad and doubtful debts at 5% and for discount on debtors at 2%. Show the adjustments for bad debts, bad debts reserve, discount account, and provision for discount on debtors.
Hint: RBD to be provided = 500
Reserve for discount to be provided now =1640

Question 2 What is management accounting? Explain the roles of management accounting and write down about any 2 functions of management accounting


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