Management Accounting Syllabus, B.Com 5th Sem Hons, Dibrugarh University CBCS Pattern

Management Accounting Syllabus
B.Com 5th Sem Hons
Dibrugarh University CBCS Pattern
B.Com. (Hons) CBCS Semester: V
Course No.: DSE 501 G I MANAGEMENT ACCOUNTING
Marks: 100 (Internal Assessment 20 + Term End 80)
Lecture: 60 Tutorial: 4

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.          Marks 20: 15L+1T

UNIT-II: Cash flow Statements as per Indian Accounting Standard 7 (revised), fund flow statement.  Marks 20: 15L+1T

UNIT-III: Absorption & Marginal Costing: Marginal & differential costing as a tool for decision making –make or buy; change of product mix; Pricing; Break-even analysis; Exploring new markets; Shutdown decisions.  Marks 20: 15L+1T

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 based budgeting; Responsibility accounting; Performance budgeting.      Marks 20: 15L+1T

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.

Also Read:

B.COM 5TH SEM (HONS.) NEW SYLLABUS 
UNDER CHOICED BASED CREDIT SYSTEM