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    of 13

    BENGALURU NORTH UNIVERSITY

    Tamaka, Kolar
    ORIENTATION PROGRAMME
    ON
    CURRICULUM DESIGN & DELIVERY
    FOR BBA IV SEMESTER: NEP 2020 SYLLABUS

    BBA 4.1 MANAGEMENT ACCOUNTING


    Prof Sandhya S
    Principal
    Koshys Institute of Management Studies
    BBA 4.1
    MANAGEMENT ACCOUNTING

    Course Credits : 4 Credits


    No of Hours per week : 4 Hours
    Total no of teaching hours : 56 Hours
    Pedagogy : Classroom lectures,
    Tutorials and Discussions
    BBA 4.1 MANAGEMENT ACCOUNTING
    Course Outcomes

    Explain the application of management accounting


    and various tool used.
    Make inter – firm and inter- period comparison of
    financial statements.
    Analyse financial statements using various ratios
    for business decisions..
    Prepare cash flow statements.
    Prepare different types of budgets for the business.
    Measure the profitability of product or cost centers
    using marginal costing techniques
    Module 1
    Introduction to Management Accounting (8 Hrs)

    Introduction- Meaning and Definition –2 marks


    Objectives or Nature or Scope or Functions – 4 marks
    Role of Management Accountant – 4 marks
    Relationship between Financial Accounting and
    Management Accounting – 4 or10 marks
    Advantages and limitations of Management Accounting -
    4 or10 marks
    Financial statement analysis Meaning –2marks,
    Types and methods of analysis – 4 marks,
    Techniques of financial statement analysis- 4 marks
    Module 2: Ratio Analysis (14 Hrs)

    Introduction-Meaning and Definition – 2 marks


    Meaning of Accounting ratio, and Ratio Analysis – 2 marks
    Uses and Limitations – 2 marks
    Classification of ratios- Liquidity ratios, Profitability ratios
    and Solvency ratios – 2 marks
    Problems on conversion of financial statements into ratios
    and ratios into financial statements –
    Two problems one for 4 marks and one for 10 marks shall
    be asked from this chapter
    Note: Two case study questions can be asked from this
    chapter or Module 4 and Module 5.
    Module 3: Cash Flow Analysis (12 Hrs)
    Meaning and Definition of Cash Flow Statement - 2
    marks
    Concept of Cash and Cash Equivalents – 2 marks
    Uses of Cash Flow Statement – Limitations of Cash Flow
    Statement– 2 marks
    Provisions of Ind. AS-7. Procedure for preparation of Cash
    Flow Statement – Cash Flow from Operating Activities –
    Cash Flow from Investing Activities and Cash Flow from
    Financing Activities – Preparation of Cash Flow Statement
    according to Ind. AS- 7. –
    Two problems one for 4 marks and one for 10 marks
    shall be asked from this chapter
    Module 4:Budgetary Control (12 Hrs)

    Meaning and Definition of Budget and Budgetary Control,


    objectives of budgetary control – 2 marks
    Advantages and limitations of budgetary control,
    essentials of effective budgeting, Types of budget- 2
    marks
    Functional budgets, Master Budget, Fixed and Flexible
    Budget, Problems on Flexible budget and – 2 marks
    Cash Budget – 2 marks
    Two problems one for 4 marks and one for 10 marks shall
    be asked from this chapter
    Note: Two case study questions can be asked from this
    chapter or Module 2 and Module 5.
    Module 5: Marginal Costing (10 Hrs)

    Introduction-Meaning and definition of marginal cost,


    marginal costing, features of marginal costing- terms used
    in marginal costing – P/V ratio, BEP, Margin of Safety,
    Angle of Incidence and Break-Even Chart – 2 marks
    Break Even Analysis- assumption and uses (Theory only)
    – 2 marks
    Two problems one for 4 marks and one for 10 marks shall
    be asked from this chapter
    Note: Two case study questions can be asked from this
    chapter or Module 2 and Module 5.
    Skill Development Activities
    Collect the financial statement of a company and
    calculate important ratios.
    Prepare a balance sheet with imaginary figures and
    compute at least 5 ratios.
    Prepare a flexible budget using imaginary figures.
    Prepare a Cash budget using imaginary figures
    Books for Reference
    1. Dr. S.N. Maheswari, Management Accounting, Mahavir Publications
    2. T.S.Sexana, Advanced Cost and Management Accounting, Sultan
    Chand
    3. Jain and Narang, Cost and Management Accounting, Kalyani
    Publisher.
    4. Dr. S.N. Goyal and Manmohan, Management Accounting, S.N.
    Publications.
    5. B.S. Raman, Management Accounting, United Publishers.
    6. Sharma and Gupta, Management Accounting, Kalyani Publishers.
    7. M N Arora, Accounting for Management, Himalaya Publisher
    8. Jawahar Lal, Cost Accounting; McGraw-Hill Education (India)
    9. Dr. Eshwarappa, Management Accounting, Kalyani Publishers.
    Question Paper Pattern
    Section A
    Answer any 5 out of 7 (5Qx2M=10 Marks)

    Section B
    Answer any 3 out of 5 (3Qx4M=12 Marks)

    Section C
    Answer any 3 out of 5 (3Qx10M=30 Marks)

    Section D (Skill based question)


    Answer any 1 out of 2 (1Qx8M=08 Marks)
    Module Wise Number of Questions
    Module 2 Marks 4 Marks 10 Marks 8 Marks
    (Section A) (Section B) (Section C) (Section D)

    1 1 1 1

    2 2 1 1 1

    3 1 1 1

    4 1 1 1 1

    5 2 1 1 1
    sandhyatanuraj@gmail.com

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