Management Accounting Practical

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

This course will enable the students to -

  • Analyze and interpret the financial performance of companies.
  • Apply management accounting techniques to determine optimal managerial decisions.

 

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.

 

6.00

Exercises/ Case Study/project based on Cost Sheet

6.00

Project/ Case Study based on Ratio Analysis

6.00

Project/ Case Study / Exercises based on Marginal Costing

6.00

Project based on Financial Statements Analysis and Budgets

6.00

Case Study / Exercises based on Standard Costing

Essential Readings: 

·         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

References: 

Suggested Readings:

 

  • 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:

 

Journals:

 

Academic Year: