Management Accounting Practical

Paper Code: 
CBBA 306
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

Course Objectives:

1. To be able to analyze and evaluate information for cost ascertainment, planning , control and decision makng.

2. To analyze and interpret the financial performance of companies on the basis of financial ratios.

3. Develop the skill of preparation of different type of budgets.

Course Outcomes (COs):

Learning outcomes

(at course level)

Learning and teaching strategies

Assessment

Strategies

CO80: To be able to analyze and evaluate information for cost ascertainment, planning , control and decision makng.

CO81: To analyze and interpret the financial performance of companies on the basis of financial ratios.

 

CO82: Develop the skill of preparation of different type of budgets.

 

 

CO83: To prepare and interpret common -size financial statements.

Approach in teaching:

 

Interactive Hours using whiteboards, Questioning & Discussion, Reading assignments, Short quiz consisting of numerical problems.

Learning activities for the students:

Self learning assignments,   Presentation, Solving problems of unsolved questions,Writing in Class, Problem-Based Learning – Cases, Group Learning – Teamwork

Class test, Semester end examinations, Quiz,  Assignments, Class interaction

 

6.00
Unit I: 
Unit I

Exercises/ Case Study based on Cost Sheet

6.00
Unit II: 
Unit II

Assignments/ Case Study based on Cash Flow Statement and Ratio Analysis

6.00
Unit III: 
Unit III

Project/ Case Study / Exercises based on Marginal Costing

6.00
Unit IV: 
Unit IV

Case Study / Exercises based on Financial Statements Analysis and Budgets

6.00
Unit V: 
Unit V

Case Study / Exercises based on Standard Costing and Activity Based Costing

Essential Readings: 

1. C.T. Horngren, Gary L. Sundem, Jeff O. Schatzberg, and Dave Burgstahler:Introduction to Management Accounting, Pearson
2. M.N. Arora: A Textbook of Cost and Management Accounting, Vikas Publishing
House Pvt. Ltd.
3. M.Y. Khan, and P.K. Jain, Management Accounting: Text Problems and Cases,
McGraw Hill Education (India) Pvt. Ltd.
4. S.N. Maheshwari, and S.N. Mittal, Cost Accounting: Theory and Problems, Shre Mahavir Book Depot (Publishers)
5. Maheshwari S.N., Financial Management, Principles and Practice, Sultan Chand &Sons, New Delhi
6. Pandey, I. M., Financial Management, Vikas Publishing House
7. Khan, M.Y, Jain, P.K., Financial Management, Tata McGraw Hill, New Delhi
8. Agarwal, M.R., Financial Management, Garima Publications, Jaipur

Academic Year: 
2020-2021
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