Management Accounting Practical

Paper Code: 
24CBBA306
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

This course will enable the students to prepare, analyze and interpret the management accounting statements and apply various management accounting techniques to all types of organizations for planning, decision making and control purposes in practical situations.

Course Outcomes: 

Course

Learning outcome

(at course level)

Learning and teaching strategies

Assessment Strategies

Course Code

Course

Title

 

24CBBA 306

 

 

Management Accounting

Practical

 

(Practical)

CO121: Assess the information for cost ascertainment, planning, control and decision making.

CO122: Analyze the financial performance of companies based on financial ratios.

CO123: Evaluate the techniques of marginal costing to determine optimal managerial decisions.

CO124: Develop the different type of budgets.

CO125: Apply costing in the managerial problems.

CO126: Contribute effectively in course-specific interaction.

 

Approach in

teaching:

Interactive sessions, Tutorials, Reading assignments.

 

Learning activities

for the students:

Self-learning assignments,

Presentation, Solving questions-based problems

Continuous Assessment Test, Semester End Examinations, Quiz, Assignments, Presentation, Individual and group projects, Project file and Viva-voce

 

6.00
Unit I: 
Case Study

Exercises / Case Study/project based on Cost Sheet

6.00
Unit II: 
Ratio Analysis

Project/ Case Study based on Ratio Analysis

6.00
Unit III: 
Marginal Costing

Project/ Case Study based on Marginal Costing

6.00
Unit IV: 
Financial Statements Analysis

Project based on Financial Statements Analysis and budgets

6.00
Unit V: 
Standard costing

Case Study / Exercises based on Standard 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. G. Sinha, Financial Statement Analysis, PHI Learning Private Limited
5. Kothari & Dutta, Contemporary Financial Management, Macmillan.

References: 

Suggested Readings:

  1. Maheshwari S.N., Financial Management, Principles and Practice, Sultan Chand &Sons
  2. Pandey, I. M., Financial Management, Vikas Publishing House
  3. Khan, M.Y, Jain, P.K., Financial Management, Tata McGraw Hill, New Delhi
  4. S.N. Maheshwari, and S.N. Mittal, Cost Accounting: Theory and Problems, Shree Mahavir Book Depot (Publishers)

       E-resources:

  1. https://www.sciencepublishinggroup.com/journal/index?journalid=171
  2. https://www.expresslibrary.mheducation.com/bookshelf
  3. accountingcoach.com

 

Academic Year: 
2024-2025
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