PROJECT VIVA VOCE

Paper Code: 
ABF 303
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

Course Outcomes

Learning and teaching strategies

Assessment Strategies

On completion of this course, the students will be able to:

CO 119: Assess the government budget and compare them with the actual performance.

CO 120: Apply the concept of service costing to determine the cost and profit in a service industry. 

 CO 121:  Understand the concept of process and flow of accounts from one process to another and apply the concept to find out the profit or loss.

CO 122:  Apply the concept of marginal costing and take various managerial decisions.

CO123: Demonstrate knowledge regarding preparation of fixed flexible, sales, production and master budget.

Discussion, Tutorials,

Reading assignments,

demonstration

 

Class test, Semester end

examinations, Quiz,

Solving problems in

tutorials, Assignments,

Presentation, Individual

and group projects.

 

6.00

Group discussion on comparison of government budget with their actual performance.

6.00

Case study of an organization providing services and application of operating costing.

6.00

Case study of an organization engaged in manufacturing consisting of many processes and application of process costing.

Case Study on Cost volume Profit Analysis and application of Marginal costing.

Preparation and comparative analysis of flexible /fixed/sales/production/ master/cash budgets among various manufacturing firms.

Essential Readings: 

ESSENTIAL READINGS 

· Cost Accounting: Jain, Khandelwal & Pareek (Ajmera Book Company), Jaipur

· Advance Cost Accounting: Oswal, Maheshwari, Modi (Ramesh Book Depot)

· Cost Accounting: Jawahar Lal (Tata Mcgraw Hill), New Delhi

                 Owswal, Sharma, “ Business Budgeting” Kailash Book Depot” Jaipur

References: 

SUGGESTED READINGS:

· Cost Accounting: B.M Lall Nigam, I.C. Jain (PHI), New Delhi

· Cost Accounting Theory and Practice: Bhabatosh Banerjee (PHI), New Delhi

· Cost Accounting: Agarwal, Jain, Sharma, Shah and Mangal (Ramesh Book Depot), Jaipur

· Cost Accounting Principles and Practice: M.N. Arora (Vikas Publication), New Delhi

M.Y.Khan and P.K.Jain, “Management Accounting” Himalaya Publishing House, New Delhi

Gupta S.P , Management Accounting, Sahitya Bhawan Publications.

 

E-READINGS:

· https://devlibrary.in/managerial-and-cost-accounting/

· https://www.icsi.edu/media/website/CostAndManagementAccounting.pdf

 

JOURNAL:

· The Indian Journal of Commerce

· FIIB Business Review

· Vikalpa: Journal for Decision Makers

Academic Year: