Course No.: 503 MANAGEMENT ACCOUNTING (MAAC
XIX)
(For B.Com General and Accounting &
Finance)
Marks: 80 Hours: 40
Objective:
This course provides the students an understanding of the application of
accounting techniques for management.
Course
Contents
UNIT-I:
Management Accounting: Meaning, nature, scope, and functions of Management accounting
in decision making; Tools and Techniques of Management accounting. 20: 10 hrs
UNIT-II:
Cash flow Statements as per Indian Accounting Standard 3 (revised), fund flow
statement. 20: 10 hrs
UNIT-III:
Absorption & Marginal Costing: Marginal & differential costing as a
tool for decision making –making or buy; change of product mix; Pricing;
Break-even analysis; Exploring new markets; Shutdown decisions. 20: 10 hrs
UNIT-IV:
Budgeting for profit Planning and Control: Meaning of budget and budgetary
control; Objectives; Types of budgets; Fixed and flexible budgeting, Functional
budgeting; Control ratios; Zero base budgeting; Responsibility accounting;
Performance budgeting. 20: 10
hrs
Text
and references:
1. Arora M.N.: Cost Accounting-Principles and Practices; Vikas, New
Delhi.
2. Jain S.P. & Narang K.L: Cost Accounting; Kalyani, New Delhi
3. Anthony, Robert & Reece, et al: Principles of Management
Accounting; Richard Irwin Inc.
4. Horngren, Charles, Forest and Datar et al: Cost Accounting- A
Managerial Emphasis; Prentice Hall, New Delhi.
5. Sriram: Management Accounting and Financial Analysis, New Central
Book Agency, Hyderabad.
6.
Paul: Practical Cost and Management Accounting, New Central Book Agency,
Hyderabad.
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