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 |
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Course Code |
Course Title |
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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. |
Case study/ exercise on the different functions of management.
Case study/ assignment on the capital structure of a company.
Project on different types of budgets.
Case study/ exercise on standard costing
Discussion/ case study on Activity Based Costing
• 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)
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