MANAGEMENT ACCOUNTING-PRACTICAL

Paper Code: 
DE BSG 514(B)
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

Course Outcomes (COs):

Course Outcomes

Learning and teaching strategies

Assessment Strategies

 
 

On completion of this course, the students will be able to:

CO 156: Analyse and understand the concept of Management Accounting

CO 157: Develop skills in planning & arranging different type of Capital Structure in long Term and Short Term.

CO 158: Evaluate the concept of budgeting & Develop the skills of preparing.

CO 159: Develop the skills among the students to analyse and interpret in the field of Standard Costing or Variance Analysis.

CO 160: Evaluate critically Management Accounting practice with the aim of improving the management accounting system by applying Activity Based Costing.

Discussion, Tutorials,

Reading assignments,

demonstration

 

Class test, Semester end

examinations, Quiz,

Solving problems in

tutorials, Assignments,

Presentation, Individual

and group projects.

 

 

6.00
Unit I: 

Case study/ exercise on the different functions of management

6.00
Unit II: 

 Case study/ assignment on the capital structure of a company.

6.00
Unit III: 

Project on different types of budgets.

6.00
Unit IV: 

Case study/ exercise on standard costing 

6.00
Unit V: 

Discussion/ case study on Activity Based Costing

 

Essential Readings: 

·        Mangement Accounting-Agrawal, Agrawal(Ramesh Book Depot)

·        Management Accounting-Khan and Jain(Tata Mc Graw Hill)

·        Management Accounting-M.R Agarwal(Malik and Company)

·        Management Accounting: S. K Singh( Sun India Publications)

·        Management Accounting-H.Chakraborty and S. Chakraborty(Oxfor University Press)

·        Management Accounting and Financial Analysis-Dr S.N Maheshwari(S.Chand& Sons)

·        Management Accounting- N. Vinayakkam& IB Sinha (Himalaya Publishing House)

 

References: 

·        M.Y.Khan and P.K.Jain, “Management Accounting” Himalaya Publishing House, New Delhi

·        Gupta S.P, Management Accounting, Sahitya Bhawan Publications.

E-RESOURCES:

·        https://devlibrary.in/managerial-and-cost-accounting/

·        https://www.icsi.edu/media/website/CostAndManagementAccounting.pdf

 

JOURNAL:

·        The Indian Journal of Commerce           

·        FIIB Business Review

Vikalpa: Journal for Decision Makers

Academic Year: