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    Format For Course Curriculum: Course Code: ACCT315 Credit Units: 3 Level: UG

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    Loolik Soli
    The document provides details about the course curriculum for Management Accounting. It includes 6 modules that cover topics like financial statement analysis, ratio analysis, cash flow analysis, budgets, standard costing, and responsibility accounting. The course objectives are to acquaint students with financial statement analysis and developing skills to aid managerial decision making. Students will analyze financial statements, learn techniques and apply their knowledge to prepare management decisions. Assessment includes a mid-term exam, activities, assignments, and an end-term examination.

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    Format For Course Curriculum: Course Code: ACCT315 Credit Units: 3 Level: UG

    Uploaded by

    Loolik Soli
    456 views4 pages
    The document provides details about the course curriculum for Management Accounting. It includes 6 modules that cover topics like financial statement analysis, ratio analysis, cash flow analysis, budgets, standard costing, and responsibility accounting. The course objectives are to acquaint students with financial statement analysis and developing skills to aid managerial decision making. Students will analyze financial statements, learn techniques and apply their knowledge to prepare management decisions. Assessment includes a mid-term exam, activities, assignments, and an end-term examination.

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    Management Accounting

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    The document provides details about the course curriculum for Management Accounting. It includes 6 modules that cover topics like financial statement analysis, ratio analysis, cash flow analysis, budgets, standard costing, and responsibility accounting. The course objectives are to acquaint students with financial statement analysis and developing skills to aid managerial decision making. Students will analyze financial statements, learn techniques and apply their knowledge to prepare management decisions. Assessment includes a mid-term exam, activities, assignments, and an end-term examination.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    456 views4 pages

    Format For Course Curriculum: Course Code: ACCT315 Credit Units: 3 Level: UG

    Uploaded by

    Loolik Soli
    The document provides details about the course curriculum for Management Accounting. It includes 6 modules that cover topics like financial statement analysis, ratio analysis, cash flow analysis, budgets, standard costing, and responsibility accounting. The course objectives are to acquaint students with financial statement analysis and developing skills to aid managerial decision making. Students will analyze financial statements, learn techniques and apply their knowledge to prepare management decisions. Assessment includes a mid-term exam, activities, assignments, and an end-term examination.

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    © All Rights Reserved
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    Download as docx, pdf, or txt
    of 4

    Annexure ‘CD – 01’

    UTTAR PRADESH

    FORMAT FOR COURSE CURRICULUM


    L T P/S SW/FW No. of TOTAL
    PSDA CREDIT
    UNITS
    3 0 0 0 0 3

    Course Title: Management Accounting


    Course Code: ACCT315
    Credit Units: 3
    Level: UG

    Course Objectives:
     To acquaint the students with application of Financial Statement Analysis.
     To prepare the students in applying, analyzing and evaluating the Financial and Cost decisions.
     To develop the students in providing aid and forming managerial decision making based on Management Accounting aspects.
     To expose the students to the latest framework used to facilitate the process of decision making in today’s dynamic business world.

    Prerequisites:
     Student should have Conceptual knowledge of Financial Accounting.

     Analytical and Interpretation skills

    Weightage
    (%)
    Module I: Management Accounting 15

    Descriptors/Topics
    Nature & Scope: Meaning and Definition - Objectives of Management Accounting - Management Accounting and Financial
    Accounting - Management Accounting and Cost Accounting - Utility of Management Accounting - Limitations of Management
    Accounting - Position of Management Accountant in the Organisation. Concept of Financial Statements and their Nature -
    Limitations of Financial Statements - Analysis and Interpretation - Tools - Comparative Financial Statements - Common size
    Statements - Trend Percentages

    Module II: Ratio Analysis 20

    Descriptors/Topics
    Ratio Analysis - Nature and Interpretation - Utility and Limitations of Ratios - Short-term Financial Ratios - Long-term
    Financial Ratios - Profitability Ratios - Proprietary and Yield Ratios - Turnover Ratios and other capital ratios, Du-Pont analysis,
    efficiency ratios and market ratios.
    Module III: Cash Flow Analysis 20
    Descriptors/Topics
    Distinction of Cash from Funds - Utility of Cash Flow Statement - Construction of Cash Flow Statement Accounting standard III
    issued by ICAI

    Module IV: Budgets and Budgetary Control 20


    Descriptors/Topics
    Concept of Budgets and Budgetary Control - Nature and Objectives of Budgetary Control - Advantages and Limitations of
    Budgetary Control - Establishing a system of Budgetary Control - Preparation of Sales Budget, Selling and Distribution Cost
    Budget, Production Budget, Purchase Budget, Cash Budget etc. - Flexible Budgets and Master Budgets, Zero base budgeting.
    Module V: Standard costing and Variance Analysis 15
    Descriptors/Topics
    Standard costing and variance analysis: Meaning of standard cost and standard costing: advantages, limitations and applications, Variance
    analysis – material, labour, overhead and sales variances, Disposition of variances.
    Module VI Responsibility Accounting 10

    Introduction: Meaning, fundamental aspects of Responsibility Accounting , Steps involved in Responsibility Accounting,
    Responsibility Centre and their types, Advantages, Illustrations.
    Course Learning Outcome:
     To make the students to remember the accounting fundamentals and understand the application of Financial Statement Analysis.
     To evolve the students in applying the theoretical aspects and techniques into practice.
     To develop the students in analyzing the financial statements by using various aid in forming managerial decision making.
     To expose the students in evaluating the performance of the companies based on different cost and management aspects.
     To create analytical skills in facilitating the sound managerial decision making in the dynamic business world.
    To understand the analysis of financial statements, able to apply analyze and evaluate the accounting information that is useful for the
    purpose of decision making at the industry and business level.

    Pedagogy for Course Delivery:


    The course is covered by adopting a combination of lecture methods, class presentation by groups of students, self study sessions. Group Assignment &
    Presentation to build their own analysis and apply the knowledge for the preparation of management decisions and power point presentation will be used to
    discuss various concepts and techniques of Management Accounting.

    List of Professional Skill Development Activities (PSDA):

    i) Field based activity on the live data of companies based on ratio and cash flow analysis will be given.

    ii) Project on the secondary data of listed company can be given as a self work.

    Lab/ Practicals details, if applicable: Not Applicable

    Assessment/ Examination Scheme:


    Theory L/T (%) LAB/Practical/Studio End Term Examination

    50% N.A 50%


    Theory Assessment (L&T):
    Continuous Assessment/Internal Assessment End Term
    Examination
    Components (Drop Mid-Term Exam Activities/Presentation H. Assignment Attendance
    down)

    Weightage (%) 20 20 5 5 50
    Text:
    Dr. S.N. Maheswari , Management Accounting Made Gowda, Management Accounting
    Dr. S.N. Goyal and Manmohan, Management Accounting
    Khan and Jain, Management Accounting
    B.S. Raman, Management Accounting
    R.S.N. Pillai and Bagavathi, Management Accounting
    J. Batty, Management Accounting

    References
    1. Horngren C T, Sundem G L and Elliott J A. Introduction to Financial Accounting (8th ed.). Pearson Education.
    2. Horngren, C.T., Foster, G, and Datar, S.M. Cost Accounting: A Managerial Emphasis. New Delhi: Prentice Hall of India Pvt. Ltd.

    ******

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