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    Gujarat Technological University: Master of Business Administration

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    harold_gravity9885
    The 3 key points are: 1. The course aims to teach cost and managerial accounting techniques to aid in business decision making and policy formation. 2. The course duration is 40 sessions of 60 minutes each covering topics like financial statement analysis, inventory valuation, cost accounting, and profit planning. 3. Students will be evaluated through internal assessments, a mid-semester exam, end-semester exam, and a case study/product analysis project.

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    Gujarat Technological University: Master of Business Administration

    Uploaded by

    harold_gravity9885
    54 views3 pages
    The 3 key points are: 1. The course aims to teach cost and managerial accounting techniques to aid in business decision making and policy formation. 2. The course duration is 40 sessions of 60 minutes each covering topics like financial statement analysis, inventory valuation, cost accounting, and profit planning. 3. Students will be evaluated through internal assessments, a mid-semester exam, end-semester exam, and a case study/product analysis project.

    Original Description:

    Management Accounting

    Original Title

    HRM-CASE

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    The 3 key points are: 1. The course aims to teach cost and managerial accounting techniques to aid in business decision making and policy formation. 2. The course duration is 40 sessions of 60 minutes each covering topics like financial statement analysis, inventory valuation, cost accounting, and profit planning. 3. Students will be evaluated through internal assessments, a mid-semester exam, end-semester exam, and a case study/product analysis project.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    54 views3 pages

    Gujarat Technological University: Master of Business Administration

    Uploaded by

    harold_gravity9885
    The 3 key points are: 1. The course aims to teach cost and managerial accounting techniques to aid in business decision making and policy formation. 2. The course duration is 40 sessions of 60 minutes each covering topics like financial statement analysis, inventory valuation, cost accounting, and profit planning. 3. Students will be evaluated through internal assessments, a mid-semester exam, end-semester exam, and a case study/product analysis project.

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    GUJARAT TECHNOLOGICAL UNIVERSITY

    MASTER OF BUSINESS ADMINISTRATION


    Year – 1 (Semester – I) (W.E.F. Academic Year 2018-19)
    Subject Name: Management Accounting (MA)
    Subject Code: 4519201

    1. Learning Outcomes:

    Learning Outcome Component Learning Outcome


    Business Environment and Domain  Learn the methodology and techniques for
    Knowledge (BEDK) application of cost and managerial accounting
    and information in the formation of policies
    and in the planning and control of the
    operations of the organization.
    Critical thinking, Business Analysis,  Define the needs of the various users of
    Problem Solving and Innovative Solutions accounting data and demonstrate the ability
    (CBPI) to communicate such data along with
    knowledgeable recommendations.
     Understand various costing methods to take
    effective Strategic Managerial Decision
    Global Exposure and Cross-Cultural  Ability to prepare financial statements in
    Understanding (GECCU) accordance with Generally Accepted
    Accounting Principles.
    2. Course Duration: The course duration is of 40 sessions of 60 minutes each.

    3. Course Contents:

    Module Module Content No. of 70 Marks


    No: Sessions (External
    Evaluation)
    Basic understanding of Management Accounting:
     Meaning and definition
     Comparison among Financial Accounting,
    Management Accounting and Cost Accounting.
     Accounting Principles – concepts and conventions
    I 10 18
     Overview of Accounting Process
     Journal Entries, Ledger-Posting and Preparation of
    Trial Balance
     Basic overview of IFRS and Indian Accounting
    Standards (Ind.AS)
    1
    Understanding and Preparing Corporate Financial
    Statements:
     Corporate Profit & Loss Account and Corporate
    Balance Sheet (Vertical B/S only).
    Financial Statement Analysis:
     Horizontal analysis
     Vertical Analysis
    II 10 18
     Trend Analysis
     Ratio Analysis
     Cash Flow Statement
    Inventory valuation:
     FIFO, Weighted Average Method & LIFO
    (Preparation of stock register card only)
    Depreciation:
     Straight line method, written down value method
     Retrospective effect (Only Theoretical Perspective) 10 17
    III
    Cost Accounting:
     Meaning and definition of cost
     Cost concepts and classification
    Costing Methods:
     Unit Costing, Process costing(excluding equivalent
    unit of production)
    Profit Planning & Decision Making:
    IV  Marginal costing & CVP Analysis 10 17
     Short term decision making
    Students should select Small & Medium Enterprise and
    Perform Financial Statement Analysis / Cost Analysis of (30 marks
    V ---
    any product /Service of that company. Students have to CEC)
    prepare a report and give the presentation in the class.

    4. Pedagogy:
     ICT enabled Classroom teaching
     Case study
     Practical / live assignment
     Interactive class room discussions

    5. Evaluation:
    Students shall be evaluated on the following components:

    Internal Evaluation (Internal Assessment- 50 Marks)


    A  Continuous Evaluation Component 30 marks
     Class Presence & Participation 10 marks
     Quiz 10 marks
    2
    B Mid-Semester examination (Internal Assessment-30 Marks)
    C End –Semester Examination (External Assessment-70 Marks)

    6. Reference Books:

    No. Author Name of the Book Publisher Year of


    Publication /
    Edition
    Management
    1 M.Y. Khan & P.K. Jain McGraw Hill 6th / Latest
    Accounting
    Financial Accounting
    2 Ambrish Gupta Pearson 5th / Latest
    for Management
    3 R. Narayan Swami Financial Accounting PHI Latest Edition
    4 P. C. Tulsian Financial Accounting Pearson Latest Edition
    5 V. Rajasekaran & R. Lalitha Financial Accounting Pearson Latest Edition
    A Textbook of Cost
    6 M. N. Arora and Management Vikas 10th / Latest
    Accounting
    7 P. C. Tulsian Cost Accounting S Chand Latest Edition
    Accounting for
    8 S Gupta & Pankaj Kothari Frank Brothers Latest Edition
    Managers
    Costing for
    9 S. K. Bhattacharya and John Vikas Latest Edition
    Management
    Note: Wherever the standard books are not available for the topic appropriate print and online
    resources, journals and books published by different authors may be prescribed.

    7. List of Journals / Periodicals / Magazines / Newspapers / Web resources, etc.

    1. The Chartered Accountant


    2. The Management Accountant
    3. The Chartered Secretary
    4. Journal of Finance
    5. Business India / Business Today / Business World
    6. Business Standard/Economic Times/Financial Times/ Financial Express

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