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This document outlines the course objectives, units, outcomes, and textbooks for a financial and management accounting course. The 5 units cover fundamentals of accounting, financial statements, financial statement analysis, budgetary control, and costing. The objectives are to acquaint students with accounting principles, prepare and analyze financial statements, and use management accounting tools to make decisions. Upon completing the course, students will be able to evaluate financial data using analysis techniques, compare strategic planning methods, and assess decision-making and performance techniques.

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74 views1 page

File 8

This document outlines the course objectives, units, outcomes, and textbooks for a financial and management accounting course. The 5 units cover fundamentals of accounting, financial statements, financial statement analysis, budgetary control, and costing. The objectives are to acquaint students with accounting principles, prepare and analyze financial statements, and use management accounting tools to make decisions. Upon completing the course, students will be able to evaluate financial data using analysis techniques, compare strategic planning methods, and assess decision-making and performance techniques.

Uploaded by

sukumaran321
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PPTX, PDF, TXT or read online on Scribd
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COURSE OBJECTIVES:

To acquaint the students with the fundamentals principles of financial, cost and management accounting.
To enable the students to prepare, analyse and interpret financial statements.
To enable the students to take decisions using management accounting tools.
 
Unit I
Accounting- Definition – Attributes and steps of accounting – objectives of accounting – Advantages and limitations of accounting – Groups interested in accounting – Basis of accounting – Accounting terminology - Accounting principles and conventions – Accounting concepts
– Rules of debit and credit - Rules of Journalising.
 
Unit II
Financial statements – Ledger posting and Trial balance – Manufacturing account – Trading & profit and loss account – Adjustments of stock, out standings, prepaid, accrued, depreciation, Bad debts ad doubtful bad debts - Balance sheet.
 
Unit III
Financial statement analysis – Meaning – types of financial statements – nature – limitations- steps involved in financial statement analysis – Ratio analysis – classification of ratios: profitability ratios, turnover ratios, solvency ratios, balance sheet ratios- preparation of
balance sheet by using ratios.
 
Unit IV
Budgetary control – Principles –budgetary control as a management tool – limitations-forecasts and budgets-installation of budgetary system-types of budgets – Zero base budget – Problems in cash budget, flexible budget.
 
Unit V
Costing – Elements of cost – components of total cost – cost sheet – classification of cost - Marginal costing: managerial uses – marginal costing vs absorption costing – CVP and Break Even analysis – decision making problems in make or buy and accept or reject order.
 
COURSE OUTCOME:
Evaluate financial data utilizing various financial statement analysis techniques.
Compare managerial accounting strategic planning techniques.
Assess managerial accounting decision-making techniques.
Evaluate managerial accounting performance techniques.
 
TEXT BOOKS:
T.S. Reddy, Financial Accounting, Margham Publications, 2016.
Dr. S. N. Maheswari, Management accounting and control, Vikas Publishing house, 2014.
 
REFERENCE BOOKS:
M.Y.Khan&P.K.Jain – Management Accounting, McGraw Hill Publishing co., Ltd.3 rd ed, 2015
R.L.Gupta&Radhaswamy, Advanced accountancy – Sultan Chand, 4 thed, 2013.
Sharma&Gupta, Management Accounting – Kalyani publishers, 2 nded, 2014

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