BA9206-Accounting for Management |
UNIT – I FINANCIAL ACCOUNTING |
Introduction to Financial, Cost and Management Accounting- Generally accepted accounting
principles, Conventions and Concepts-Balance sheet and related concepts- Profit and Loss
account and related concepts - Introduction to inflation accounting- Introduction to human
resources accounting.. |
UNIT – II COMPANY ACCOUNTS |
Meaning of Company -Maintenance of Books of Account-Statutory Books- Profit or Loss Prior to
incorporation- Final Accounts of Company- Alteration of share capital- Preferential allotment,
Employees stock option- Buy back of securities. |
UNIT – III ANALYSIS OF FINANCIAL STATEMENTS |
Analysis of financial statements – Financial ratio analysis, cash flow (as per Accounting
Standard 3) and funds flow statement analysis. |
UNIT - IV COST ACCOUNTING |
Cost Accounts - Classification of manufacturing costs - Accounting for manufacturing costs.
Cost Accounting Systems: Job order costing - Process costing- Activity Based Costing- Costing
and the value chain- Target costing- Marginal costing including decision making- Budgetary
Control & Variance Analysis - Standard cost system. |
UNIT - V ACCOUNTING IN COMPUTERISED ENVIRONMENT |
Significance of Computerised Accounting System- Codification and Grouping of Accounts-
Maintaining the hierarchy of ledgers- Prepackaged Accounting software. |
Text Books |
1. M.Y.Khan & P.K.Jain, Management Accounting, Tata McGraw Hill, 2004.
2. R.Narayanaswamy, Financial Accounting – A managerial perspective, PHI Learning, New
Delhi, 2008.
3. S.N. Maheswari, Management Accounting, Sultan Chand.
4. R.L. Gupta and Radha Samy, Advanced Accountancy, Sultan Chand. |
Reference Books |
1. Jan Williams, Financial and Managerial Accounting – The basis for business Decisions,
13th edition, Tata McGraw Hill Publishers, 2005.
2. Horngren, Surdem, Stratton, Burgstahler, Schatzberg, Introduction to Management
Accounting, PHI Learning, 2008.
3. Stice & Stice, Financial Accounting Reporting and Analysis, 7th edition, Cengage
Learning, 2008.
4. Singhvi Bodhanwala, Management Accounting -Text and cases, PHI Learning, 2008.
5. Ashish K. Battacharya, Introduction to Financial Statement Analysis, Elsevier, 2007. |
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