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Tuesday, December 18, 2018

Dubrugar University - B.Com 5th Semester: Management Accounting Syllabus

(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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