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SYLLABUS-Cost & Management Accounting

This 3-credit course on Cost and Management Accounting is offered in the 3rd term as a core course. The course aims to provide a comprehensive understanding of relevant concepts, techniques, and practices of cost and management accounting to help managerial decision making. Key topics covered include basic cost concepts, cost-volume-profit analysis, job costing, activity-based costing, and budgetary control. Student learning is assessed through continuous assessments such as assignments, tests, and a group project, as well as a term-end written examination. Required resources include managerial accounting textbooks by James Jimbalvo and Leslie Eldenburg.

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279 views

SYLLABUS-Cost & Management Accounting

This 3-credit course on Cost and Management Accounting is offered in the 3rd term as a core course. The course aims to provide a comprehensive understanding of relevant concepts, techniques, and practices of cost and management accounting to help managerial decision making. Key topics covered include basic cost concepts, cost-volume-profit analysis, job costing, activity-based costing, and budgetary control. Student learning is assessed through continuous assessments such as assignments, tests, and a group project, as well as a term-end written examination. Required resources include managerial accounting textbooks by James Jimbalvo and Leslie Eldenburg.

Uploaded by

lakshmi
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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COURSE TITLE: COST AND MANAGEMENT ACCOUNTING

Programme code Programme Term Delivery


P001 PGDM 3 Core

Short Title: CMA

Full Title: Cost and Management Accounting

Course 3GC19 No of
Credits: 2 20
Code: Sessions

Reviewed By: Area Chair Approved By: Director / Associate Dean

Cost and Management Accounting are branches of accounting which have a


vital role in managerial decision making. The information collected and
presented to the management based on these two, not only helps in solving
Course Overview:
specific problems but also guides them in decision making. This course
intends to provide a comprehensive coverage of all the relevant concepts,
techniques and practices of cost and management accounting.

Level ** Linkage
Course Outcomes: * To PO
On successful completion of this course the learner will be able to:

1 Define basic concepts related to cost and management accounting 1 1

Identify various costs and understand how the costs flow through the 3 2,6
2
system
Demonstrate how materials, labor and overhead costs are added to a 2 1,2,5
3
product at each stage of the production cycle
4 Formulate overhead using predetermined rates and Activity-Based costing 6 1,2,6

Apply various tools and techniques that would facilitate decision making 3 1,2,5,6
5
(CVP Analysis , Standard Costing , Budgets)
* Use Bloom's Taxonomy Verbs ** Use Bloom's Taxonomy Levels (1 to 6)
Course Content & Assessment
No of
Module Module Contents
Sessions
Module 1 : Basic concepts of cost accounting , Objectives of Cost Accounting , 4
Cost Classification and analysis of costs, Types of Costs , Preparation of Simple
Concepts Cost sheet.
and
Behaviour

Module 2: Profit Equation and Contribution Margin , Break Even Point , CVP Graph , 5
Cost Margin of Safety , CVP Sensitivity Analysis
Volume
Profit
Analysis

Module 3: Assigning Direct Costs , Allocating Overhead , Service Sector Job Costing , 3
Job Costing Allocated Overhead Costs and Decision Making , Normal and Abnormal
Spoilage
Module 4: Traditional Cost Accounting System , Cost Drivers , Activity Based Costing 3
Activity System , Benefits of an ABC System , Benefits Costs and Limitations of
Based Activity Based Costing (Only Basics)
Costing

Module 5: Budgetary Planning , Cash Budget , Fixed and Flexible Budget , Standard 5
Budgetary Costing and Variance Analysis (Only Material and Labor Variances)
Control and
Standard
Costing

Assessment Breakdown Marks

Continuous Assessment 40

Term End Written Examination 60


Continuous assessment Break-up: (Minimum One Assignment Per Credit)
Indicative – to be completed by the faculty member at the time of developing the Session plan
Course
Out of
Outcome
Type Description 40 Module Coverage
Addressed
Marks
(SL. No)
Assignment Quiz , Case Presentation and Discussion 1-5 10 1-5
Test Class Test 3-5 10 2-5
Project Group Project 5 20 5
* At least 2 types of continuous assessments should be used 2 credit and at least 3 types for 3 credit course.

Resources

Required Book Resources

1. James Jimbalvo. Managerial Accounting. John Wiley Sons. (Latest Edition)


2. Leslie G Eldenburg. Susan K Wolcott. Cost Management. Wiley Publication. (Latest Edition)

Recommended Book Resources

1. Horngren, Foster and Datar. Cost Accounting – A managerial emphasis. Prentice Hall. (Latest
Edition)
2. Ravi M Kishore. Cost and Management Accounting. Taxmann. (Latest Edition)
3. Colin Drury. Management and Cost Accounting. Cengage Learning Business. (Latest Edition)

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