To develop knowledge and understanding of management accounting techniques to support Management in planning, controlling and monitoring performance in a variety of business context.
Course Outcomes (COs):
Course |
Learning outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
|
Paper Code |
Paper Title |
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AAF 212 |
Management Accounting |
CO 46: Understand thoroughly the conceptual framework of Management Accounting; identification of differences between Cost Accounting and Management Accounting. CO 47: Understand and analyze capital budgeting process and capital budgeting techniques. CO 48: Critically examine various theories of dividend and factors affecting dividend policy. CO 49: Understand the concept of cost of capital and computing cost of different sources of capital. CO 50: Understand the concept of relevant and irrelevant costs and make decisions related to product and production using marginal costing and differential costing techniques. CO 51: Understand budgetary control system as a tool of managerial planning and control; develop an ability to prepare various types of budget. |
Approach in teaching: Interactive Lectures, Discussion, Tutorials, assignments.
Learning activities for the students: Self-learning assignments, Effective questions, Giving tasks, Solving numerical problems
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Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Individual projects |
Note- The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless