B23-BBA-301 Managerial Accounting
Part A – Introduction | |||
Subject | Business Administration | ||
Semester | III | ||
Name of the Course | Managerial Accounting | ||
Course Code | B23-BBA-301 | ||
Course Type:
(CC/MCC/MDC/CC M/DSEC/VOC/DSE/PC/AEC/VAC) |
CC-A3 | ||
Level of the course (As per
Annexure-I |
Intermediate-Level | ||
Pre-requisite for the course (if any) | None | ||
Course Learning Outcomes (CLO): | After completing this course, the learner will be able to: 1. Understand the fundamentals of management/managerial accounting and effective decision making through management accounting. 2. Understand the application of marginal costing and break-even analysis for decision making in business 3. Learn budgeting process and types of budgets for effective planning.
4. Learn decision making through financial analysis and management control systems. ____________________________________________ 5*. |
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Credits | Theory | Practical | Total |
4 | 0 | 4 | |
Contact Hours | 60 | 0 | 60 |
Max. Marks: 100
Internal Assessment Marks: 30 End Term Exam Marks: 70 |
Time: 3 Hours |
Part B- Contents of the Course | |||
Instructions for Paper- Setter
The Paper-Setter shall set nine questions in all and the question paper shall be divided into two parts. Part ‘A’ shall comprise four short answer type questions from the whole of the syllabus carrying 3.5 marks each, which shall be compulsory. Part ‘B’ shall comprise eight questions (two questions from each unit) carrying 14 marks each and the student will be required to attempt four questions selecting one question from each unit. |
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Unit | Topics | Contact
Hours |
|
I | Managerial Accounting: Nature, scope, functions and significance. Distinction between management accounting and financial accounting. Decision making through management accounting. | 15 | |
II | Marginal Costing: Nature, Significance and Limitations. CVP Analysis and Break-even analysis. Marginal costing as decision making tool. Distinction between Marginal Costing and Standard Costing. | 15 | |
III | Budgeting Process; Performance Budgeting, Zero base budgeting, Programme budgeting and Activity based budgeting. Budgetary control: Nature, objectives and significance. Types of Budgets: Operational Budgets, Financial budgets and Master Budget. | 15 | |
IV | Responsibility accounting and centres, management control systems, Financial Analysis: Nature and tools; Ratio Analysis: Meaning and Significance. Decisions through financial analysis. | 15 | |
V* | |||
Suggested Evaluation Methods | |||
Internal Assessment:
➢ Theory ● Class Participation: 5 ● Seminar/presentation/assignment/quiz/class test etc.: 10 ● Mid-Term Exam: 15 ➢ Practicum ● Class Participation: ● Seminar/Demonstration/Viva-voce/Lab records etc.: ● Mid-Term Exam: |
End Term Examination: 70 |
Part C-Learning Resources |
Recommended Books/e-resources/LMS:
1. Rajesh Kothari, ‘Management Accounting- concepts and applications, MacMillan India Ltd., 2007. 2. S. N. Maheshwari, S. K. Mahaeshwari, ‘Accounting for Management, Vikas Publishing House Pvt. Ltd., 2006. 3. M. A. Sahaf, ‘Management Accounting- Principles and Practice’ Vikas Publishing House |