This course will enable the students to -
Course Outcomes (COs):
Course |
Learning outcomes (at course level) |
Learning and teaching strategies |
Assessment Strategies |
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Course Code |
Course Title |
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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
Suggested Readings:
E-resources:
Journals: