Post on 07-Jul-2018
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LESSON PLAN
Sub Code & Name : BA7106
ACCOUNTING FOR MANAGEMENTBra!": MBA
Seme#$er : I
UNIT 1 FINANCIAL ACCOUNTING 12
Introduction to Financial, Cost and Management Accounting- Generallyaccepted accounting principles, Conventions and Concepts-alance s!eetand related concepts- "ro#t and $oss account and related concepts -Introduction to in%ation accounting- Introduction to !uman resourcesaccounting&
Session
No.
Topics to be covered Duration
in
minutes
Teaching
Aids
BB/LCD
Books
Referred
1 Introduction toFinancial, Cost andManagementAccounting
50 min BB TB1
2 Generallyacceptedaccountingprinciples,Conventions andConcepts
50 min BB TB1
3 alance s!eet andrelated concepts
50 min BB TB1
4 'ournal (ntry 50 min BB TB25 'ournal (ntry 50 min BB TB26 'ournal )it!
$edger50 min BB TB2
7 'ournal )it!$edger
50 min BB TB2
8 'ournal (ntries,$edger * alance
s!eet
50 min BB TB2
9 'ournal (ntries,$edger * alances!eet
50 min BB TB2
10 Trial alancepro+lems
50 min BB TB1
11 Trial alancepro+lems
50 min BB TB1
12 "ro#t and $ossaccount and
50 min BB TB2
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related concepts
13 Introduction toin%ationaccounting-
50 min BB TB1
14 Introductionto !uman
resourcesaccounting&
50 min BB TB1
UNIT II COMPAN% ACCOUNTS
1
Meaning o Company -Maintenance o oos o Account-.tatutoryoos- "ro#t or $oss "rior to incorporation- Final Accounts o Company-Alteration o s!are capital- "reerential allotment, (mployees stoc option-uy +ac o securities&
Session
No.
Topics to be covered Duration
in
minutes
Teaching
Aids
BB/LCD
Books
Referred
1 Meaning oCompany /0inds o Companies
50 min BB RB1
2 Maintenance ooos o Account
50 min BB RB1
3 .tatutory oos 50 min BB RB24 "ro#t or $oss "rior
to incorporation
50 min BB RB2
5 Final Accounts oCompany
50 min BB TB1
6 Final accounts-pro+lems
50 min BB TB1
7 Final accounts-pro+lems
50 min BB TB1
8 Final accounts-pro+lems
50 min BB TB1
9 Final accounts-pro+lems
50 min BB TB1
10 Final accounts-pro+lems
50 min BB TB1
11 Alteration o s!arecapital-
50 min BB RB1
12 "reerentialallotment
50 min BB RB1
13 (mployees stocoption
50 min BB RB1
14 uy +ac o 50 min BB RB1
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securities&
UNIT III ANAL%SIS OF FINANCIAL STATEMENTS
1
Analysis o #nancial statements / Financial ratio analysis, cas! %o) asper Accounting .tandard 3 and unds %o) statement analysis&
Session
No.
Topics to be covered Duration
in
minutes
Teaching
Aids
BB/LCD
Books
Referred
1 Analysis o#nancialstatements
50 min BB TB1,TB2
2 Comparativealance s!eet
50 min BB TB1, TB2
3 Comparative
alance s!eet
50 min BB TB1, TB2
4 Common size Balance
sheet
50 min BB TB1, TB2
5 Common size Balance
sheet
50 min BB TB1, TB2
6 Financial ratioanalysis-T!eory
50 min BB RB1.TB1
7 4atio analysis-"ro+lems
50 min BB RB1.TB1
8 4atio analysis-"ro+lems
50 min BB RB1.TB1
9 4atio analysis-"ro+lems
50 min BB RB1.TB1
10 cas! %o) as perAccounting.tandard 3-T!eory
50 min BB TB1,TB2
11 cas! %o) as perAccounting.tandard 3-"ro+lems
50 min BB TB1, TB2
12 Funds %o)
statementanalysis-T!eory
50 min BB TB1, TB2
13 Funds %o)statementanalysis-"ro+lems
50 min BB TB1, TB2
14 Funds %o)statementanalysis-"ro+lems
50 min BB TB1, TB2
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UNIT I' COST ACCOUNTING 1
Cost Accounts - Classi#cation o manuacturing costs - Accounting ormanuacturing costs& Cost Accounting .ystems5 'o+ order costing - "rocesscosting- Activity ased Costing- Costing and t!e value c!ain- Target costing-Marginal costing including decision maing- udgetary Control * 6arianceAnalysis - .tandard cost system&
Session
No.
Topics to be covered Duration
in
minutes
Teaching
Aids
BB/LCD
Books
Referred
1 Cost Accounts -Classi#cation omanuacturingcosts
50 min BB TB1,TB2
2 Accounting ormanuacturing
costs&
50 min BB RB1,RB2
3 Cost s!eetpro+lems
50 min BB TB1,TB2
4 Cost s!eetpro+lems
50 min BB TB1,TB2
5 'o+ order costing-"rocess costing
50 min BB RB1,RB2
6 Activity asedCosting
50 min BB TB1, TB2
7 Costing and t!evalue c!ain- Target
costing
50 min BB TB1, TB2
8 Marginal costingincluding decisionmaing-T!eory *pro+lems
50 min BB TB1, TB2
9 Marginal Costing-"ro+lems
50 min BB TB1, TB2
10 udgetary Control/T!eory *"ro+lems
50 min BB RB1,TB1
11 udgetary Control
/T!eory *"ro+lems
50 min BB RB1,TB2
12 udgetary Control/T!eory *"ro+lems
50 min BB RB1, TB2
13 6ariance Analysis -.tandard costsystem&Theory !ro"lems
50 min BB RB1, TB2
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Accounting"acage-Advantages *disadvantages
11 &cco%ntin' (o)t*are as +art o) R!-
&$anta'es
$isa$anta'es
50 min BB RB1,TB2
12 Choice o) an R! 50 min BB RB1, TB2
13 /%tso%rcin' o)
&cco%ntin' %nction
50 min BB TB1, TB2
14 Generating reportsrom sot)are
50 min BB TB1, TB2
TE)T BOO*S
1& M&9&0!an * "&0&'ain, Management Accounting, Tata McGra) :ill,2;11&
2& 4&Narayanas)amy, Financial Accounting / A managerial perspective,
":I $earning, Ne)8el!i, 2;11&
REFERENCE BOO*S
1& 'an
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.tatistics / 8e#nition, Types& Types o varia+les / >rganising data -8escriptive Measures& asic de#nitions and rules or pro+a+ility, conditionalpro+a+ility independence o events, aye?s t!eorem, and random varia+les,"ro+a+ility distri+utions5 inomial, "oisson, Uniorm and Normal distri+utions&
Session
No.
Topics to be covered Duratio
n in
minutes
Teaching
Aids
BB/LCD
Books
Referred
1 .tatistics /8e#nition, Types& Types o varia+les />rgani7ing data
50 min BB TB1,RB1
2 8escriptiveMeasures-Mean orgrouped andungrouped data
50 min BB TB1,RB1,TB2
3 8escriptive
Measures-Mean orgrouped andungrouped data
50 min BB TB1,RB1,TB
2
4 8escriptiveMeasures-Medianor grouped andungrouped data
50 min BB TB1,RB1,TB2
5 8escriptiveMeasures-Medianor grouped andungrouped data
50 min BB TB1,RB1,TB
2
6 8escriptiveMeasures-Mode orgrouped andungrouped data
50 min BB TB1,RB1,TB2
7 .tandarddeviation,co- e@cient ovariation orgrouped andungrouped data
50 min BB TB1,RB1,TB2
8 .tandard
deviation,co- e@cient ovariation orgrouped andungrouped data
50 min BB TB1,RB1,TB
2
9 asic de#nitionsand rules orpro+a+ility,conditional
50 min BB TB1,RB1
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pro+a+ilityindependence oevents
10 asic de#nitionsand rules orpro+a+ility,conditionalpro+a+ilityindependence oevents-"ro+lems
50 min BB TB1,RB1,TB
2
11 aye?s t!eorem,and randomvaria+les-"ro+lems
50 min BB TB1,RB1,TB
2
12 "ro+a+ilitydistri+utions5+inomial
50 min BB TB1,RB1,TB2
13 "ro+a+ilitydistri+utions5"oisson, Uniorm
50 min BB TB1,RB1,TB2
14 Normaldistri+utions
50 min BB TB1,RB1,TB
2
UNIT II SAMPLING (ISTRIBUTION AN( ESTIMATION 1
Introduction to sampling distri+utions, sampling distri+ution o meanand proportion, application o central limit t!eorem, sampling tec!niues&(stimation5 "oint and Interval estimates or population parameters o large
sample and small samples, determining t!e sample si7e&
Session
No.
Topics to be covered Duratio
n in
minutes
Teaching
Aids
BB/LCD
Books
Referred
1 Introduction tosamplingdistri+utions
50 min BB TB1,RB1
2 .ampling Tec!niue
50 min BB TB1,RB1
3 .ampling
distri+ution omean
50 min BB TB1,RB1
4 .amplingdistri+ution oproportion
50 min BB TB1,RB1
5 Application ocentral limitt!eorem-"ro+lems
50 min BB TB1,RB1
6 Application o 50 min BB TB1,RB1
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4 one sample testsor mean- $argesample
50 min BB TB1,RB1,TB
2
5 T)o sample testsor means- $argesample
50 min BB TB1,RB1,TB
2
6 T)o sample testsor means- $argesample
50 min BB TB1,RB1,TB2
7 one sample test orproportions- $argesample
50 min BB TB1,RB1,TB
2
8 one sample test orproportions- $argesample
50 min BB TB1,RB1,TB
2
9 F-test 50 min BB TB1,RB110 F-test 50 min BB TB1,RB1
11 AN>6A->ne )ayclassi#cation
50 min BB TB1,RB1
12 AN>6A->ne )ayclassi#cation
50 min BB TB1,RB1
13 AN>6A-T)o )ayclassi#cation
50 min BB TB1,RB1
14 AN>6A-T)o )ayclassi#cation
50 min BB TB1,RB1
UNIT I' NON,PARAMETRIC TESTS 1
C!i-suare test or single sample standard deviation& C!i-suare testsor independence o attri+utes and goodness o #t& .ign test or paired data&4an sum test& 0olmogorov-.mirnov / test or goodness o #t, comparing t)opopulations& Mann / ne sample runtest, ran correlation&
Session
No.
Topics to be covered Duratio
n in
minutes
Teaching
Aids
BB/LCD
Books
Referred
1 C!i-suare test orsingle sample
standard deviation
50 min BB TB1,RB1
2 Goodness o #t orinomialdistri+ution
50 min BB TB1,RB1
3 Goodness o #t or"oisson distri+ution
50 min BB TB1,RB1
4 Independence oattri+utes
50 min BB TB1,RB1
5 .ign test or single 50 min BB TB1,RB1
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data
6 .ign test or paireddata&
50 min BB TB1,RB1
7 4an sum test-Mann /
50 min BB TB1,RB1
8 4an sum test-0rusal
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2
6 Re'ression line-Biariate $ata
50 min BB TB1,RB1,TB2
7 Trend analysis-Free!and met!od andsemi averagemet!od
50 min BB TB1,RB1,TB2
8 Moving Average 50 min BB TB1,RB1,TB2
9 $east .uareMet!od
50 min BB TB1,RB1,TB
2
10 Cyclical variations-.imple AverageMet!od
50 min BB TB1,RB1,TB
2
11 cyclical variations-4atio to MovingAverage Met!od
50 min BB TB1,RB1,TB
2
12 4atio to TrendMet!od50 min BB TB1,RB1,TB
2
13 $in relativeMet!od
50 min BB TB1,RB1,TB2
14 seasonal variationsand irregularvariations,orecasting errors
50 min BB TB1,RB1,TB2
TE)T BOO*S:
1& 4ic!ard I& $evin, 8avid .& 4u+in, .tatistics or Management, "earson
(ducation, Bt! (dition, 2;11&2& Ac7el A&8& and .ounderpandian '&, Complete usiness .tatisticsD,
Et! edition, Tata McGra) /:ill "u+lis!ing Company $td&, Ne) 8el!i, 2;12&
REFERENCE BOO*S::
1& .rivatsava TN and .!ailaa 4ego, .tatistics or Management, TataMcGra) :ill, 2;;&
2& 0en lac, Applied usiness .tatistics, Bt! (dition,
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