This course will enable the students to -
Course Outcomes (COs):
Course |
Learning outcomes (at course level) |
Learning and teaching strategies |
Assessment Strategies |
|
Course Code |
Course Title |
|||
CBBA306 |
Management Accounting Practical |
CO 129: Analyze and evaluate information for cost ascertainment, planning, control and decision making. CO 130: Analyze and interpret the financial performance of companies on the basis of financial ratios. CO 131: Develop the skill of preparation of different type of budgets and interpret common -size financial statements. CO 132: Analyse and evaluate inter- firm and inter-period comparison of financial statements. CO 133: Evaluate and apply techniques of marginal costing to determine optimal managerial decisions. |
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, Presentation, Individual and group projects, Task-based exercises to assess students’ understanding. |
Exercises/ Case Study/project based on Cost Sheet
Project/ Case Study based on Ratio Analysis
Project/ Case Study / Exercises based on Marginal Costing
Project based on Financial Statements Analysis and Budgets
Case Study / Exercises based on Standard Costing
• C.T. Horngren, Gary L. Sundem, Jeff O. Schatzberg, and Dave Burgstahler:Introduction to Management Accounting, Pearson
• M.N. Arora: A Textbook of Cost and Management Accounting, Vikas Publishing House Pvt. Ltd.
• M.Y. Khan, and P.K. Jain, Management Accounting: Text Problems and Cases, McGraw Hill Education (India) Pvt. Ltd.
• G. Sinha, Financial Statement Analysis, PHI Learning Private Limited
• Kothari & Dutta, Contemporary Financial Management, Macmillan.
• Maheshwari S.N., Financial Management, Principles and Practice, Sultan Chand &Sons
• Pandey, I. M., Financial Management, Vikas Publishing House
• Khan, M.Y, Jain, P.K., Financial Management, Tata McGraw Hill, New Delhi
• S.N. Maheshwari, and S.N. Mittal, Cost Accounting: Theory and Problems, Shree Mahavir Book Depot (Publishers)
E-resources:
• https://www.sciencepublishinggroup.com/journal/index?journalid=171
• https://www.expresslibrary.mheducation.com/bookshelf
• accountingcoach.com
Journals:
• Indian Journal of Finance, http://www.indianjournaloffinance.co.in
• Journal of Emerging Market http://sagepub.com