Course L T P C
Code & 23COC626 MANAGEMENT ACCOUNTING
6 -- -- 5
Title
Major Course
Pre- 2022-23
None Academic year
requisite onwards
Class III B.Com (Computer Applications) Semester VI
On completion of this course, students will be able to K Level
CO1: Identify the nature and scope of Management
K3
Accounting.
Course CO2: Apply the techniques of Financial Statement Analysis. K3
Outcom CO3: Identify the source of funds through Funds flow and Cash
K3
es Flow Statement.
CO4: Prepare various types of Budgets and develop the
K5
budgetary control system.
CO5: Apply the technique of Marginal Costing and Standard
K3
Costing.
SYLLABUS
No. of
Module Content
Hours
Introduction to Management Accounting
Management Accounting – Nature and Scope – Objectives –
I Functions – Importance - Limitations - Management Accounting and 14
Financial Accounting - Management Accounting and Cost
Accounting – Installation of Management Accounting System.
Financial Statements and Ratio Analysis.
Financial Statement Analysis – Types of Financial Analysis –
II Techniques - Comparative Financial Statements – Common Size 14
Statements – Ratio Analysis Significance - Limitations – Liquidity,
Solvency, Activity and Profitability Ratios
Funds Flow and Cash Flow Statements
Fund Flow Statement – Concepts – Importance and Limitations –
Preparation of Fund Flow Statement – Schedule of Changes in
III Working Capital – Statement of Sources and Application of Funds – 15
Cash Flow Statement – Uses, Significance and Limitations –
Preparation of Cash Flow Statement (New format) – Discounted
Cash Flow (Theory only).
Budgetary Control
Budgetary Control – Meaning - Objectives – Requisites for a
IV 14
Successful Budgetary Control System – Fixed and Flexible Budget –
Functional Budgets.
Marginal Costing and Standard Costing
Marginal Costing – Meaning – Characteristics - Contribution – P/V
Ratio – Break Even Analysis – Margin of Safety- Applications of
V 15
Marginal Costing – Techniques of Marginal Costing - Standard
Costing – Meaning – Steps involved in Standard Costing – Variance
Analysis – Material and Labour.
Total Hours 72
Distribution of Marks: 80% Problem and 20% Theory
Referenc Essential:
es 1. Sharma. R.K and S.K. Gupta, “Management Accounting”, 13 th Ed.,
Kalyani Publishers, New Delhi, 2017.
Suggestive:
1. T.S.Reddy - “Financial & Management Accounting” - 4th Ed. Margham
Publications, 2022.
2. Pillai. R.S.N. and Bagavathi, “Management Accounting”, 11th Ed.,
Sultan Chand & Sons, New Delhi, 2016.
3. A. Murthy and S. Gurusamy, “Management Accounting-Theory &
Practice”, Vijay Nicole Imprints Private Limited, 2013.
4. Maheswari S.N, “Principles of Management Accounting”, 17th Revised
Ed., Sultan Chand & Sons, New Delhi, 2018
5. Khan M.Y. and Jain P.K, “Management Accounting”, 4 th Ed., Tata
McGraw – Hill Publishing Company, New Delhi, 2006.
Online Resource
1. https://mastermindsindia.com/AMA%20SM.pdf
2. https://www.icsi.edu/media/webmodules/publications/FULL_BOOK_P
P-CMA-2017-JULY_4.pdf
Teachin
g
Learnin Chalk and talk, PowerPoint presentations
g
Process
Assessm
ent Seminar, Case Study
Method
Designed Verified
Dr. B Abirami Dr. M Jayanthi HoD
by by
Mapping
PO PO PO PO PO PO PO PO PO PO PO PO PS PS PS
1 2 3 4 5 6 7 8 9 10 11 12 O1 O2 O3
CO
3 3 2 2 3 3 2 2 3 3 3 2 3 3 3
1
CO
3 3 2 3 2 2 2 3 3 3 3 2 3 3 2
2
CO
2 3 3 3 2 2 2 2 2 3 3 2 3 3 2
3
CO
3 2 2 3 2 2 2 3 2 3 3 3 3 3 3
4
CO
2 2 3 3 3 2 2 2 3 3 3 2 2 3 3
5
* 1 = Low ; 2 = Medium ; 3 = Strong
