MANAGEMENT ACCOUNTING

Paper Code: 
BCS 214
Credits: 
3
Contact Hours: 
45.00
Max. Marks: 
100.00
Objective: 

On completion of this course, the students will be able to;

CO 48:Editorializing thoroughly the conceptual framework of Management Accounting; identification of differences between Cost Accounting and Management Accounting.

CO 49:Linking and analyze capital budgeting process and capital budgeting techniques. Critically examine various theories of dividend and factors affecting dividend policy.

CO 50:Explaining the concept of cost of capital and computing cost of different sources of capital. Understand the concept of relevant and irrelevant costs and make

CO 51:Understanding the concept of net asset valuation.

CO 52: Analyzing the importance of methods of valuation.

9.00

An Overview of Cost: Importance and relevance of Cost Accounting; Material Cost, Labour Cost, Direct Expenses and Overheads, Cost Sheet, Cost Accounting Records & Cost Audit under Companies Act, 2013

 

9.00

Budget, Budgeting and Budgetary Control: Preparation of various types of Budgets; Budgetary Control System; Zero Based Budgeting; Performance Budgeting

Ratio Analysis: Financial Analysis through Ratios

 

9.00

Management Reporting (Management Information Systems), Decision Making Tools: Marginal Costing; Transfer Pricing

Valuation Principles & Framework: Conceptual Framework of Valuation, Valuation rules; Valuation of securities or financial assets; Approaches of Valuation - Assets Approach, Income Approach; Market Approach; Registered Valuer; IND AS Valuation

 

9.00

Valuation of Shares, Business and Intangible Assets:

Regulatory Valuations; Companies Act; Insolvency and Bankruptcy Code; Income Tax Act; SEBI law; FEMA and RBI guidelines, Accounting for Share based payments (IndAS 102)

 

 

 

9.00

Business and Intangible Assets,  Methods of Valuation: Net Assets Valuation: Relative Valuation (Comparable Companies/Transactions); Discounted Cash Flow Valuation; Other Methods Case Studies & Practical Aspects.

Essential Readings: 
  • Study Material Published by ICSI

 

References: 

SUGGESTED READINGS:

  • Scanner-Arun Kumar(ShuchitaPrakashans(P) Ltd)

e-RESOURCES:

https://www.icsi.edu/media/webmodules/02122021_Final_CMA.pdf

JOURNALS:

https://www.icsi.edu/e-journals/

 

Academic Year: 
2022-2023
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