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Management Accounting Practical [1]

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
Unit I: 
Unit I

Exercises/ Case Study/project based on Cost Sheet

6.00
Unit II: 
unit II

Project/ Case Study based on Ratio Analysis

6.00
Unit III: 
unit III

Project/ Case Study / Exercises based on Marginal Costing

6.00
Unit IV: 
unit IV

Project based on Financial Statements Analysis and Budgets

6.00
Unit V: 
Unit v

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: 

• 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 [2]
• https://www.expresslibrary.mheducation.com/bookshelf [3]
• accountingcoach.com

Journals:
• Indian Journal of Finance, http://www.indianjournaloffinance.co.in [4]
• Journal of Emerging Market http://sagepub.com [5]

Academic Year: 
2022-2023 [6]

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Source URL: https://www.management.iisuniv.ac.in/courses/subjects/management-accounting-practical-5

Links:
[1] https://www.management.iisuniv.ac.in/courses/subjects/management-accounting-practical-5
[2] https://www.sciencepublishinggroup.com/journal/index?journalid=171
[3] https://www.expresslibrary.mheducation.com/bookshelf
[4] http://www.indianjournaloffinance.co.in
[5] http://sagepub.com
[6] https://www.management.iisuniv.ac.in/academic-year/2022-2023