Management Accounting-Practical

Paper Code: 
24DFSG614B
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

24DFSG614B

Management Accounting-Practical

(Practical)

CO235: Analyse and apply the concept of cost and Management Accounting.

CO236: Assess and compare the different type of Capital Structure in long Term and Short Term.

CO237: Classify and Evaluate the different types of Budgets.

CO238: Interpret the different variances for various elements of cost.

CO239: Critically evaluate Activity Based Costing and compare it with the traditional method.

CO240: 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)
• Management Accounting- N. Vinayakkam& IB Sinha (Himalaya Publishing House)

References: 

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)

e-Resources:
https://devlibrary.in/managerial-and-cost-accounting/
https://www.icsi.edu/media/website/CostAndManagementAccounting.pdf

Reference Journals:
• The Indian Journal of Commerce
• FIIB Business Review
• Vikalpa: Journal for Decision Maker

Academic Year: