RUAS MBA - Course Specifications‐2019

Course Specifications: Managerial Accounting

Course Title Managerial Accounting

Course Code 19MBA504A
Faculty Management and Commerce

I. Course Summary

1. Aim and Summary

This course deals with the essentials of accounting for managers. The students are taught the
concepts and principles of accounting, book-keeping and analysis of financial statements. Students
are also trained to calculate depreciation using different methods and prepare the final accounts of
sole proprietary business and company using Accounting software.

2. Course Size and Credits:

Number of credits 4

Total hours of class room interaction 40

during the semester

Number of semester weeks 16

Department responsible
Management
Course marks Total Marks: 100
Component 1 (CE): 50% Weight
Assignment and other Continuous Evaluation
methods
Component 2 (SEE): 50% Weight
SEE conducted for 100 marks and scaled to 50
marks
Pass requirement A student is required to score minimum of 40% in
SEE and overall 40% successful completion of a
course and earning the credits
Attendance requirement A minimum of 80% attendances is mandatory
to be eligible for semester end examination.

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 RUAS MBA - Course Specifications‐2019

II. Teaching, Learning and Assessment

1. Intended Learning Outcomes (ILO)

After undergoing this course students will be able to:

No. Intended Learning Outcome

1 Discuss the concepts and principles of accounting
2 Prepare and present the basic journal entries for business transactions
3 Compute depreciation using different methods
4 Prepare and analyze company’s financial statements for decision making
5 Create company and accounting ledgers under particular groups
6 Categorize the business transactions and pass the journal entries in respective vouchers

2. Course Contents

Course Content(Indicative)
Introduction: Types of Accounting, Users of Accounting information, Concepts and Conventions of
Accounting, Accounting Equation, Accounting Standards
Accounting Records: Accounting Process, Journals, Ledgers, Cash Book, Petty Cash book, Trial Balance.
Depreciation: Meaning, need & importance of depreciation and types of depreciation
Final accounts: Preparation of Trading and Profit & Loss Account and Balance Sheet of sole proprietary business,
preparation of final accounts of companies ,Vertical form of financial statements
Ratio Analysis: Ratio analysis, preparation of financial statements using ratios, Preparation of Fund flow and
Cash flow Statement
IFRS : IFRS –Standard Setting- AFRIC, Fair Value Accounting
Emerging trends in Accounting: Human Resource Accounting, Forensic Accounting
Introduction to Accounting Software: Creation of Company, Configure and Features settings, Creating
Accounting Ledgers and Groups, Vouchers Entry, Generating Reports, Selecting and shutting a Company.

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RUAS MBA - Course Specifications‐2019

2. Course Teaching and Learning Methods

Teaching and Learning Methods Duration in Hours

Face to Face Lectures 22.00
Demonstrations
1. Demonstration using Videos 1
2. Demonstration using Physical 1.00
Models/Systems
3. Demonstration on a Computer
Numeracy
10.00
1. Solving Numerical Problems 10
Practical Work
1. Subject Laboratory
2. Computer Laboratory 5
3. Engineering Workshop/Subject
5
Workshop/Kitchen
4. Clinical Laboratory
5. Hospital
6. Model Studio
Others
1. Case Study Presentation 1
2. Guest Lecture 1
3. Industry/Field Visit 2
4. Brain Storming Sessions
5. Group Discussions
6. Discussing Possible Innovations
Laboratory Examination, Written Examination 10
Total Duration in Hours 50.00

4. Method of Assessment

There are two components for assessment in this course:

Component ‐ 1: 50% weight (CE)

Course Leader can choose from the following at their discretion: Assignment/ Case Study
discussion/ Surprise Quiz/ Field work/ Role play/ Poster presentation/ Group Discussion/ Video
demonstration/ Write ups/ Debate / Term paper

Component ‐ 2: 50% weight (SEE) -Mandatory Attendance

A three hour duration semester end examination for a maximum of 100 marks will be conducted
and reduced to 50% weight
Assessment questions are set to test the learning outcomes. In each component certain learning
outcomes are assessed. The following table illustrates the focus of learning outcomes assessed in
each component.

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 RUAS MBA - Course Specifications‐2019

No. Intended Learning Outcome Component-I Component-II

1 Discuss the concepts and principles of X X
accounting
2 Prepare and present the basic journal X X
entries for business transactions
3 Compute depreciation using different X X
methods
4 Prepare and analyze company’s financial X X
statements for decision making
5 Create company and accounting ledgers X
under particular groups
6 Categorize the business transactions and X
pass the journal entries in respective
vouchers

5. Reassessment
1. A student having met attendance requirement but happens to get less than 40% in SEE and
less than 40% overall will be given make up opportunity during Supplementary Term or when
offered during regular semester.
2. A student, who fails to meet attendance criteria, has to Re-register when offered in the next
opportunity.
3. The maximum number of such opportunities are limited and as per the Academic Regulations
governing this Programme.

6. Achieving Leaning Outcomes

The following skills are directly or indirectly imparted to the students in the following
teaching and learning methods:

S.No Curriculum and Capabilities Skills How imparted during the course
Knowledge Class room lectures
1.
Understanding Class room lectures
2.
3. Critical Skills Assignment

4. Analytical Skills Class room, Assignment , Examination

5. Problem Solving Skills Class room, Assignment ,Examination

6. Practical Skills Class room, Assignment
7. Group Work Case study Presentation

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 RUAS MBA - Course Specifications‐2019

8. Self-Learning Assignment
9. Written Communication Skills Assignment, examination
10. Verbal Communication Skills Case study and Presentation
11. Presentation Skills Assignment
12. Behavioural Skills Group discussions
Information Management Assignment
13.
Leadership Skills Group discussions and Case study
14.

III. Course Resources

a. Essential Reading

1. Ramachandran N, Kakani, Ram Kumar. (2014), Financial Accounting for Management,

McGraw Hill
2. Rajesh Chheda. (2018), Learn Tally.ERP 9 with GST, 2nd Edition

b. Recommended Reading

1. Guptha Ambrish.(2016) Financial Accounting for Management, Pearson Education

2. Rajesh Agarwal & R Srinivasan. (2005) Accounting Made Easy, Tata McGraw –Hill
c. Magazines and Journals
1. Chartered Secretary
2. Chartered Accounts Today
3. International Journal of Managerial and Financial Accounting
4. Emerald Group Publishing- Journal of Financial Reporting and Accounting

d. Websites

1. http://www.icai.org/

2. http://www.economist.com

3. http://www.icfai.org/

e. Other Electronic Resources

1. Laboratory
2. Hardware: PCs
3. Accounting Software

IV. Course Organization

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RUAS MBA - Course Specifications‐2019

Course Code 19MBA504A

Course Title Managerial Accounting
Course Leader/s Name Reshma /Usha/Savitha
Phone: 080 4536 6666
Course Leader Contact Details
E‐mail: reshma.ms.mc@msruas.ac.in
Course Specifications Approval Date September 2019
Next Course Specifications Review Date: September 2021

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