Cost Accounting 12Th Edition Horngren

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					                                ACADEMIC DELIVERABLES CELL

                            TEACHING AND LEARNING PLAN (TLP)



Programme              Year             Trimester                             Batch

PGDM-RM               2010-12                II
                                                                                 -

            Subject                       Credit        No of sessions                 Hours


     Management Accounting                                  No of
                                        Half Credit                              Duration-21 hours
                                                          sessions-7

                                                         Res / Office
            Faculty                      Cell No                                      E Mail
                                                             No

       Prof. Vanita Patel             09821346451
                                                                          vanita.patel@welingkar.org




                                   Learning Objectives for the Subject

 This course emphasizes the importance of management accounting as an essential tool to make effective
 economic decisions. It is built on the theme of’ different costs for different decision making situation and
 the costs are the result of management decisions’. It will enable the student to,

 1. To understand the concepts of management accounting.
 2. To understand the role of relevant costs in alternative choice decisions to develop better strategies for
 competitive advantage.
 3. To develop analytical skills for design and implementation of control system that is used to plan and
 control firm’s performance.




                                         Learning Outcome


    To encourage students to think the use of management accounting as a tool to facilitate better
     decisions.
    To understand the role of relevant costs in alternative choice decisions to develop better strategies
     for competitive advantage.
                                                    -2-



                                                    Reference Text
    Srl No
1            Cost Accounting- Horngren ,Datar and Foster(HDF) (12th edition)

2.           Management Accounting- Horngren ,Sundem ,Stratton (HSS)–( 13th edition)

3.           Accounting- Text & Cases- Anthony,Hawkins,Merchant (AHM)-12th edition



    Lec No                          Topics Covered                                 Pedagogy

             Introduction to management accounting and marginal costing,   □ Concepts teaching
             decision making process.                                        with the help of a case,
                                                                           □ Discussion from
1.           Reading: HSS- Chapter 1                                         news/articles from
                      AHM- Chapter 26                                        news paper or business
                                                                             magazines
             Case: BW Manufacturing Company                                □ solving case lets
             Break even analysis for assessment of financial viability,
             decision making in various situations.
                                                                           . Same as above
             Reading : HSS- Chapter 2
2&3                    AHM- Chapter 16
                       HDF- Chapter 3

             Case: Majestic lodge

             Elements of budgeting- master budget, functional budgets,
             flexible budget, zero based budgeting, responsibility &
                                                                           Same as above
             performance budgeting.

             Reading : HSS – Chapter 7,9
     4&5
                      AHM- Chapter 24,25
                      HDF - Chapter 6,7

             Case: Endeavour Twoplise Limited

             Assessment of performance & variance analysis- material,      Same as above
             overhead & profit. Responsibility Accounting and Transfer
             Pricing.

     6&7        Reading : HSS- Chapter 8
                          AHM- Chapter 20,21
                          HDF- Chapter 7,8
                Case: Software Associates
         -
                                                           -    3–



Srl No                           Model Questions (Short & Descriptive Questions)

1.           Define/ Multiple choice /true or false / fill in the blanks.

2.           Answer small case lets.

3            Solve problems




                                              Evaluation Schedule


                                                                                   Credits
    Srl No              Method                                 Description
              Class participation            10 %
    1.
    2.        Class Test                     30%

    3.        End semester                   60%
              examination.



Name of Faculty: Prof. Vanita Patel…… Date: 11th October, 2010……… Signature: ____________




                                                COUNTERSIGNED
                                       (BY RESPECTIVE SPECIALISATION DEAN)




Name of Dean ___________________________Date ______________ Signature ____________

				
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