Coming soon
MANAGEMENT ACCOUNTING-PRACTICAL
Course Outcomes (COs):
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Course Outcomes |
Learning and teaching strategies |
Assessment Strategies |
|---|---|---|
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On completion of this course, the students will be able to: CO 166: Analyse and understand the concept of Cost and Management Accounting. CO 167: Develop skills in planning & arranging different type of Capital Structure in long Term and Short Term. CO 168: Evaluatethe concept of different types of budgets & develop the skills of preparing it. CO 169: Develop the skills among the students to analyse and interpret in the field of Standard Costing or Variance Analysis. CO 170: Evaluate critically Management Accounting practice with the aim of improving the management accounting system by applying Activity Based Costing. |
Explanations,Discussion, Project work.Field activities, Presentation, Giving tasks |
Observation, Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects |
Case study on reduction and management of cost
Case study on the different capital structure.
With the help of hypothetical figures prepare different types of budgets
Case study using different variances for different elements of cost.
Case study/Group discussion on comparison of Activity Based costing with traditional system of costing.
• Cost Accounting: Jain, Khandelwal & Pareek (Ajmera Book Company), Jaipur
• Advance Cost Accounting: Oswal, Maheshwari, Modi (Ramesh Book Depot)
• Cost Accounting: JawaharLal (Tata Mcgraw Hill), New Delhi
• Owswal, Sharma, “ Business Budgeting” Kailash Book Depot” Jaipur
SUGGESTED REFERENCE BOOKS
• Cost Accounting: B.M Lall Nigam, I.C. Jain (PHI), New Delhi
• Cost Accounting Theory and Practice: Bhabatosh Banerjee (PHI), New Delhi
• Cost Accounting: Agarwal, Jain, Sharma, Shah and Mangal (Ramesh Book Depot), Jaipur
• Cost Accounting Principles and Practice: M.N. Arora (Vikas Publication), New Delhi
• M.Y.Khan and P.K.Jain, “Management Accounting” Himalaya Publishing House, New Delhi
• Gupta S.P, Management Accounting, Sahitya Bhawan Publications.
e RESOURCES:
• https://devlibrary.in/managerial-and-cost-accounting/
• https://www.icsi.edu/media/website/CostAndManagementAccounting.pdf
REFERENCE JOURNAL:
• The Indian Journal of Commerce
• FIIB Business Review
• Vikalpa: Journal for Decision Makers
