Management Accounting-Practical

Paper Code: 
25DFSG 614B
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 Outcomes: 

Course

Learning outcome

(at course level)

Learning and teaching strategies

Assessment Strategies

Course Code

Course

Title

25DFSG614B

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 Hours)

 

  
 

(6 Hours)

 

 

6.00
Unit IV: 
Standard Costing:

 

  

Case study/ exercise on standard costing

(6 Hours)

 

(6 Hours)

 

 

6.00
Unit V: 
Activity Based Costing:
 

(6 Hours)

 

Discussion/ case study on Activity Based Costing

  

 

Essential Readings: 

 

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

Suggested Readings:

  • M.Y.Khan and P.K.Jain, “Management Accounting” Himalaya Publishing House, New Delhi
  • Gupta S.P, Management Accounting, Sahitya Bhawan Publications.
  • Management Accounting-H.Chakraborty and S. Chakraborty(Oxfor University Press)
  • Management Accounting and Financial Analysis-Dr S.N Maheshwari(S.Chand& Sons)

 

 

  

 

References: 

 

e-Resources:

 

Reference Journals:

  • The Indian Journal of Commerce           
  • FIIB Business Review
  • Vikalpa: Journal for Decision Makers

(6 Hours)

 

 

Academic Year: 
2025-2026
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