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    Management Accounting

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    Tushar Sahu
    This document outlines a management accounting course taught by Dr. Alok Chhajer at NSB University. The 3 credit course takes place during the first trimester of the 2020-22 academic year and meets for 3 hours per week. The course objectives are to understand basic accounting concepts, analyze financial statements, use accounting information for decision making, and appreciate recent trends. The course is divided into 4 modules covering introduction to accounting, financial statement analysis, accounting for decision making, and contemporary practices. Assessment includes a midterm, presentation, case study, attendance, and final exam.

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    Management Accounting

    Uploaded by

    Tushar Sahu
    61 views2 pages
    This document outlines a management accounting course taught by Dr. Alok Chhajer at NSB University. The 3 credit course takes place during the first trimester of the 2020-22 academic year and meets for 3 hours per week. The course objectives are to understand basic accounting concepts, analyze financial statements, use accounting information for decision making, and appreciate recent trends. The course is divided into 4 modules covering introduction to accounting, financial statement analysis, accounting for decision making, and contemporary practices. Assessment includes a midterm, presentation, case study, attendance, and final exam.

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    This document outlines a management accounting course taught by Dr. Alok Chhajer at NSB University. The 3 credit course takes place during the first trimester of the 2020-22 academic year and meets for 3 hours per week. The course objectives are to understand basic accounting concepts, analyze financial statements, use accounting information for decision making, and appreciate recent trends. The course is divided into 4 modules covering introduction to accounting, financial statement analysis, accounting for decision making, and contemporary practices. Assessment includes a midterm, presentation, case study, attendance, and final exam.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    61 views2 pages

    Management Accounting

    Uploaded by

    Tushar Sahu
    This document outlines a management accounting course taught by Dr. Alok Chhajer at NSB University. The 3 credit course takes place during the first trimester of the 2020-22 academic year and meets for 3 hours per week. The course objectives are to understand basic accounting concepts, analyze financial statements, use accounting information for decision making, and appreciate recent trends. The course is divided into 4 modules covering introduction to accounting, financial statement analysis, accounting for decision making, and contemporary practices. Assessment includes a midterm, presentation, case study, attendance, and final exam.

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    Course: Management Accounting

    Course Code: 19-PGDM-02


    Faculty: Dr. Alok Chhajer
    Contact: alok@nsb.edu.in
    Credits: 03
    Hours Per Week = 03
    Trimester: 01
    Cohort = 2020-22

    MANAGEMENT ACCOUNTING

    COURSE OBJECTIVES

     To understand basic accounting concepts and terminologies


     To analyse financial statements and make informed investing decisions
     To use accounting information while making managerial decisions
     To appreciate the recent developments and trends in management accounting

    Module 1: Introduction To Accounting Concepts 8 Hours


    Introduction, Meaning and definition, understanding forms of Business Organizations,
    Objectives, Purpose & Users of Accounting information, Branches of Accounting, Basic
    terminologies, Fraud and Ethical Issues in accounting, Basic accounting conventions and
    GAAP, Accounting Policies

    Case Study: 1 Corporate Accounting Fraud: A Case Study of Satyam Computers Ltd; PP 26-
    38, Open Journal Of Accounting, M L Bhasin

    Case Study: 2 Practical case to Introduce and apply Managerial accounting Concepts,
    Sundra Gates & Megan Commerce, Texas A & M University Commerce

    Module 2: Financial Statement Analysis 8 Hours


    Components of Financial Statements – Statement of P&L Account, Balance Sheet and Cash
    Flow Statement; Notes to accounts
    Objectives of financial statements analysis, Sources of information, Standards of comparison,
    Quality of earnings, Window dressing, Methods of financial statement analysis, Analysing
    financial statements using Ratio Analysis and Du-Pont Model; Cash flow statement analysis-
    Computation of Cash from Operations; understanding annual reports

    Practical Application: Analysis of Annual Reports of Titan Ltd and Bata India Ltd.

    Module 3: Accounting for Decision Making 8 Hours


    Marginal Costing – Definition & Application; distinction between marginal costing and
    absorption costing; Break Even Analysis - Contribution, P/V Ratio, Margin of Safety; Decision

    1
    making under marginal costing system – make or buy decisions, export decisions, sales mix
    decisions

    Case Study: 1. Sybergrid Solution, VCP Analysis, Page No. 16.56, Management Accounting-
    Text, Problem & Cases, Khan & Jain, McGraw Hill Publication.

    Case Study 2: 16.C.3 Amit Automobile Service Station (AASS) Break Even Analysis, Page
    no.16.58, Management Accounting- Text, Problems & Cases, Khan & Jain, McGraw Hill
    Publication.

    Module 4: Contemporary Accounting Practices 06 Hours

    IFRS, Human Resource Accounting, Forensic Accounting, Environmental Reporting, Corporate


    Social Reporting, Target Costing, Life Cycle Costing

    MAIN TEXT BOOKS


     Narayanaswamy R, Financial Accounting – A Managerial Perspective, Sixth Revised
    Edition, PHI Learning Pvt. Ltd. Publication (2017)
     Jain P.K and Khan M.Y, Management Accounting- Text, Problems and Cases, Sixth
    Edition, Tata McGraw Hill Publication (2017)
     S.N Maheswari & S.K Maheswari, Corporate Accounting, Sixth Edition, Vikas
    Publishing House Pvt. Limited (2018)

    SUGGESTED READING
     Prasanna Chandra, Finance Sense- Finance for Non- finance Executives, Fifth
    edition, Tata McGraw Hill Publication, (2017)

    PEDAGOGY
    The course will be delivered using a combination of Lectures, Class Discussions, Case-
    based Learning, Numerical Problems and Student Presentations

    ASSESSMENT
    Mid-term 20
    Presentation / Assignment 10
    Case Study (Group) 10
    Attendance & Class Participation 10
    Final Term 50
    Total Marks 100

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