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    SYllabus - ACC

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    Varshini Sivakumar
    This document outlines the objectives and methodology for a course on accounting for managers. The objectives are to acquaint students with financial, cost, and management accounting principles; enable students to prepare, analyze, and interpret financial statements; and enable students to make decisions using management accounting tools. The methodology includes classroom teaching, assignments, case studies, and training on the Tally accounting package. The course covers topics such as bookkeeping, accounting concepts and standards, financial statement preparation and analysis, costing, and management accounting tools.

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    SYllabus - ACC

    Uploaded by

    Varshini Sivakumar
    62 views2 pages
    This document outlines the objectives and methodology for a course on accounting for managers. The objectives are to acquaint students with financial, cost, and management accounting principles; enable students to prepare, analyze, and interpret financial statements; and enable students to make decisions using management accounting tools. The methodology includes classroom teaching, assignments, case studies, and training on the Tally accounting package. The course covers topics such as bookkeeping, accounting concepts and standards, financial statement preparation and analysis, costing, and management accounting tools.

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    SYllabus- ACC

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    This document outlines the objectives and methodology for a course on accounting for managers. The objectives are to acquaint students with financial, cost, and management accounting principles; enable students to prepare, analyze, and interpret financial statements; and enable students to make decisions using management accounting tools. The methodology includes classroom teaching, assignments, case studies, and training on the Tally accounting package. The course covers topics such as bookkeeping, accounting concepts and standards, financial statement preparation and analysis, costing, and management accounting tools.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    62 views2 pages

    SYllabus - ACC

    Uploaded by

    Varshini Sivakumar
    This document outlines the objectives and methodology for a course on accounting for managers. The objectives are to acquaint students with financial, cost, and management accounting principles; enable students to prepare, analyze, and interpret financial statements; and enable students to make decisions using management accounting tools. The methodology includes classroom teaching, assignments, case studies, and training on the Tally accounting package. The course covers topics such as bookkeeping, accounting concepts and standards, financial statement preparation and analysis, costing, and management accounting tools.

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    © All Rights Reserved
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    of 2

    ACCOUNTING FOR MANAGERS

    OBJECTIVES
    • To acquaint the students with the fundamentals principles of financial, cost and
    management accounting.
    • To enable the students to prepare, analyse and interpret financial statements.
    • To enable the students to take decisions using management accounting tools.

    METHODOLOGY FOR COVERING SYLLABUS

    1) Class Room teaching of each of the units followed by regular exercises and surprise
    tests.
    2) One practical assignment on ‘Accounting for SBEs” and its presentation by students.
    3) Case Study - Analysis of Company Annual Report & application of marginal costing 4)
    Training on Tally Package

    UNIT-I
    Book-keeping and Accounting – Meaning – Definition – Objectives of Financial
    Accounting – Branches of Accounting: Financial, Cost and Management Accounting –
    Accounting Concepts and conventions – journal – Ledger – Trial Balance – Preparation of
    Final Accounts: Trading, Profit and Loss Account and Balance Sheet (problems) –
    Accounting Standards – Groups interested in Accounting Information – An Introduction
    to Tally Package – salient features – types of vouchers – reports generated by Tally.

    UNIT-II
    Capital and Revenue Expenditure – Deferred Revenue Expenditure – Capital and Revenue
    Receipts – Depreciation – Definition – Causes – Necessity of providing for depreciation –
    Methods of Calculating Depreciation: Straight Line Method and Written Down Value
    Method – Problems.

    UNIT-III
    Financial Statements – Meaning – Types of financial Analysis – Techniques of Financial
    Analysis – Ratio Analysis – Profitability Ratios – Coverage Ratios – Turnover Ratios –
    Financial Ratios – Ratios to Financial Statement (problems) – uses and limitations of Ratio
    Analysis – Funds Flow Analysis (simple problems) – uses and limitations – Cash Flow
    Analysis (simple problems) – uses and limitations – Difference between funds flow and
    cash flow analysis.

    UNIT-IV
    Marginal costing – assumptions – Cost Volume Profit Analysis – Breakeven Analysis –
    Key Factor – Profit Planning (problem) – Decisions involving Alternative Choices:
    Determination of sales mix, exploring new markets and Make or Buy decisions (Problem
    for case study)

    17
    UNIT-V
    Concept of cost – Elements of Cost – Cost Accounting – Objectives – Cost Sheet
    (Problems) – classification of cost – Cost Unit and Cost Centre – Methods of Costing –
    Techniques of Costing.

    TEXT BOOKS:
    1. N. Vinayakam & B. Charumathi: Financial Accounting, S. Chand
    2. S.N. Maheswari: Management Accounting, Sultan Chand

    REFERENCES
    1. Hingorani, Ramanathan & Grewal: Management Accounting, Sultan Chand
    2. R.N. Anthony: Management Accounting – Text and cases, Irwin
    3. B.K. Bhar: Cost Accounting, Academic Publishers
    4. H.G. Guthman: Analysis of Financial Statements, Prentice Hall

    WEB RESOURCES
    1. www.accountingformanagement.com
    2. http://www.business.com/directory/accounting/software/
    3. www.icai.org
    4. www.icsi.edu
    5. www.icwai.org

    ILLUSTRATED EXERCISES
    1. Tally practical record and examination – 15 marks
    2. Practical assignment on Accounting by Small Business Enterprises and
    presentation of the same in the class – 5 marks
    3. Submission of assignment on IFRS and accounting standards – 5 marks 4. Brain
    storming session on Emerging Trends in Accounting – 5 marks

    18

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