SESSION PLAN

Program: Subject: Objective: PGDM MANAGMENT ACCOUNTING OBJECTIVE: TO PROVIDE BASIC KNOWLEDGE OF MANAGEMENT ACCOUNTING CONCEPTS TO THE STUDENTS WHICH WILL PREPARE THEM TO UNDERSTAND THE SUBJECT DOMAIN OF MANAGEMENT CONTROL. THE EMPHASIS IS ON GETTING INFORMATION ABOUT UTILITY AND IMPORTANCE OF COSTING METHODS MISS. SAYED GAZIA . 9819852124 Topic Details Email-ID: gazia.sayed@ies.edu Teaching Methodolgy Actual date(s) of taking the topic 25/10/2013 Semester: II TRIMESTER

Faculty Name: Contact No.: Sessio n No. 1

Introduction to Management Accounting, Management Accounting and Planning and Control Functions, Functions of a Management Accountant Reading Material Book - Cost and Management Accounting by Ravi Kishore, chapter 1 and 17

Lecture

Marginal Costing and Application of Marginal Costing in Decision Making Reading Material Book - Cost and Management Accounting by Ravi Kishore, chapter 19

Lecture and Exercise Solving

16/11/2013

Application of Marginal Costing in Pricing decisions Reading Material Book - Cost and Management Accounting by Ravi Kishore, chapter 19

Lecture and Exercise Solving

Application of Marginal Costing in finding the profitability of the department or products Reading Material Book - Cost and Management Accounting by Ravi Kishore, chapter 19

Lecture and Exercise Solving

Application of Marginal Costing in Selection of a suitable production / sales Lecture and Exercise mix Solving Reading Material Book - Cost and Management Accounting by Ravi Kishore, chapter 19

Application of Marginal Costing in Closure of a department or discontinuing Lecture and Exercise a product Solving Reading Material Book - Cost and Management Accounting by Ravi Kishore, chapter 19

Application of Marginal Costing in Make or buy decision Reading Material Book - Cost and Management Accounting by Ravi Kishore, chapter 19

Lecture and Exercise Solving

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SESSION PLAN
8 Application of Marginal Costing in Acceptance of special / export order Reading Material Book - Cost and Management Accounting by Ravi Kishore, chapter 19 9 Application of Marginal Costing in Key factor decision Reading Material Book - Cost and Management Accounting by Ravi Kishore, chapter 19 10 Break-Even and CVP Analysis Reading Material Book - Cost and Management Accounting by Ravi Kishore, chapter 18 11 Computation of breakeven point and Margin of Safety Reading Material Book - Cost and Management Accounting by Ravi Kishore, chapter 18 12 Budgeting and Budgetary Control Reading Material Book - Cost and Management Accounting by Ravi Kishore, chapter 20 13 Preparation of Functional Budgets like Production Budget and Sales Budget Reading Material Book - Cost and Management Accounting by Ravi Kishore, chapter 20 14 Preparation of cash Budget and Master Budget Reading Material Book - Cost and Management Accounting by Ravi Kishore, chapter 20 15 Preparation of Flexible budget and Zero Base Budgeting Reading Material Book - Cost and Management Accounting by Ravi Kishore, chapter 20 16 Responsibility Accounting, Cost Centers, Profit Centers and Investments Centers and performance appraisal Reading Material Book - Cost and Management Accounting by Ravi Kishore, chapter 24 17 Transfer Pricing- Methods and Examples Reading Material Book - Cost and Management Accounting by Ravi Kishore, chapter 25 18 Activity Based Costing Reading Material Book - Cost and Management Accounting by Ravi Kishore, chapter 8 Lecture and Exercise Solving Lecture and Exercise Solving Lecture and Exercise Solving Lecture and Exercise Solving Lecture and Exercise Solving Lecture and Exercise Solving Lecture and Exercise Solving Lecture and Exercise Solving Lecture and Exercise Solving Lecture and Exercise Solving Lecture and Exercise Solving

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SESSION PLAN
19 Standard Costing and Variance Analysis Reading Material Book - Cost and Management Accounting by Ravi Kishore, chapter 21 20 Contemporary Issues in Management Accounting Reading Material Book - Cost and Management Accounting by Ravi Kishore, chapter 27 Lecture and presentation Lecture and Exercise Solving

Note :

Session In PGDM & HCPM are for 2 Hrs Duration. Session In MMS & Part-Time are for 1 Hrs Duration.

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SESSION PLAN
Assessment Plan

Sr. No. 1 Final Exam 2 Mid-term Exam 3 Assignment 1 4 In-Class Performance

Evaluation Components

Weightage 30 Marks 10 Marks 5 Marks 5 Marks Total 50 Marks

Reference Books 1. Cost Accounting : Dr.Jawaharlal & Seema Srivastava 2. Cost and Management Accounting Ravi Kishore 3. Advanced Management Accounting Robert Kaplan and Anthony Atkinson

Additional Books 1. Cost Accounting Principles and Practices Manash .L Dutta 2. Management and Cost Accounting Colin Drury 3. Cost Accounting- Theory and Practice- Bhabatosh Banerjee 4. Cost Accounting Hongren, Datar, Foster

Date :

Signature of Faculty

Approved by/on

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