UNIQUE SERIES AKTU Syllabus
BBA203

Management Accounting

L-T-P3-0-0 Credits3 Session2024-25 TypeTheory
Appears in 1 semester

BBA · Sem 2 (Core)

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Syllabus

5 units · 40 lecture hours
Unit1

Unit 1: Introduction to Management Accounting

7 hrs

Meaning, objectives, Difference between Financial Accounting and Management Accounting, role and responsibilities of Management Accountant Relevant costing: and decision making, Introduction to cost behaviour and cost volume relationship variation of cost behaviour relevant Information and decision making

Unit2

Unit 2: Marginal Costing as a Tool for Decision Making

8 hrs

Break Even-Point, Make or Buy Decision, Change in product Mix, Pricing Decisions, Exploring a New Market, Shut- down Decisions.

Unit3

Unit 3: Budgets and Budgetary Control

6 hrs

Preparing flexible budgets, Standard Costing and Variance Analysis for material and labour , Introduction to Responsibility accounting: meaning and types of responsibility centers

Unit4

Unit 4: Analysis & Interpretation of Financial Statements

10 hrs

Meaning and Importance of Financial Statements, Types of financial statements ,Steps and procedure of analysis and Interpretation; Trend analysis & Ratio Analysis.

Unit5

Unit 5: Financial Analysis and Forecasting

9 hrs

Fund Flow and Cash Flow Analysis, other Financial Forecasting tools.

Course Objectives3 points
  • To equip the students with skills to evaluate organization performance and spot Inefficiencies.
  • Develop the ability to identify areas for Improvement and Opportunity and provide them with decision-making techniques.
  • Ability to use the best possible course of action while taking into account both long-term and short-term implications of decisions.

Suggested Readings

  1. Khan, M. Y., & Jain, P. K. (2006). Management Accounting, McGraw-Hill Education, 4th Edition.
  2. Ananthanrayanan, P.S. (2014). Management Accounting, Oxford Publication.
  3. Jaiswal B. & Venkatraman B. (2016), Financial Market Institutions & Financial Services, Sahitya Bhawan Publications
  4. Maheshwari, S.N., Maheshwari, S.K. & Maheshwari, S.K. (2018), Financial Accounting, Vikas Publishing, 6th Edition
  5. Arora M.N. (2012) A textbook of Cost and Management Accounting, Vikas Publication, 10th edition

Official AKTU syllabus

This subject is on page 14 of the original AKTU PDF.

Official AKTU syllabus PDF ↗