MANAGEMENT ACCOUNTING-PRACTICAL

Paper Code: 
DE FSG 614 (B)
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

Course Outcomes (COs):

Course Outcomes

Learning and teaching strategies

Assessment Strategies

 
 

CO 196: Analyse and understand the concept of Management Accounting

CO 197: Develop skills in planning & arranging different type of Capital Structure in long Term and Short Term.

CO 198: Evaluate the concept of budgeting & Develop the skills of preparing.

CO 199: Develop the skills among the students to analyse and interpret in the field of Standard Costing or Variance Analysis.

CO 200: 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: 
Unit I

Case study/ exercise on the different functions of management.

6.00
Unit II: 
Unit II

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

6.00
Unit III: 
Unit III

Project on different types of budgets.

6.00
Unit IV: 
Unit IV

Case study/ exercise on standard costing

6.00
Unit V: 
Unit V

Discussion/ case study on Activity Based Costing

Essential Readings: 

ESSENTIAL RESOURCES:
• 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: 

SUGGESTED REFERENCE BOOKS:
• 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

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

Academic Year: