Management Accounting-Practical

Paper Code: 
24DBSG514B
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

This course will enable the students to develop an understanding of management accounting concepts and procedures and application of the same in real world scenarios.  

Course

Learning outcome

(at course level)

Learning and teaching strategies

Assessment Strategies

Course Code

Course

Title

24DBSG514B

Management Accounting-Practical

(Practical)

CO187: Analyse and apply the concept of cost and Management Accounting.

CO188: Assess and compare the different type of Capital Structure in long Term and Short Term

CO189: Classify and Evaluate the different types of Budgets

CO190: Interpret the different variances for various elements of cost.

CO191: Critically evaluate Activity Based Costing and compare it with the traditional method

CO192: Contribute effectively in course-specific interaction

Approach in

teaching: Interactive Lectures, Discussions, Tutorials, Problem solving sessions, Presentations

 

 

Learning activities for the students: Self-learning assignments, Case Study Analysis, Presentations, Group Discussions

Continuous Assessment Test, Semester End Examinations, Quiz, Solving Numerical Problems, Assignments, Class Presentations, Individual and group projects.

 

6.00
Unit I: 
Concept of Management Accounting:

Case study/ exercise on the different functions of management.

6.00
Unit II: 
Capital Structure:

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

6.00
Unit III: 
Budgeting:

Project on different types of budgets.

6.00
Unit IV: 
Standard Costing:

Case study/ exercise on standard costing 

6.00
Unit V: 
Activity Based Costing:

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)

 

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

●      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)

 

Reference Journals:

●      The Indian Journal of Commerce           

●      FIIB Business Review

Vikalpa: Journal for Decision Makers

Academic Year: 
2024-2025
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