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Course Objectives
This course provides a comprehensive, graduate level exploration of managerial accounting. The course
focuses on the use of accounting data in the management of an organization. Naturally, what accounting
data are interesting and how they might be used depend on what the manager is seeking to accomplish and
what other information is available.
Requirements
Class Preparation
The syllabus provides a set of readings from the textbook, assigned problems, and case discussion
questions. The assigned problems illustrate the managerial accounting principles being covered each Class
sessions. The cases illustrate how these principles are used while addressing a management problem. I
expect each student to be prepared to answer each assigned problem and case question.
Class attendance
I expect you to attend every class. If you are not able to attend class on a particular day, I expect you to
notify me in advance.
Guiding Principle
To guarantee you the full opportunity for maximum learning from the class sessions, the following ground
principles apply:
1. Looking at concerned notes, handouts, problem sets before attending the classes is a positive
thought.
2. Discussion of the Numerical Illustrations and Management cases with other students in the class
is strongly encouraged.
3. You shall not be provided slides of Power Point Presentations being used by the faculty.
Marginal Costing: 0
• Cost, Volume, Profit analysis, 8 Text book,
• P/V Ratio, Analysis and Implications, Mana
• Concept and uses of Contribution, gemen Notes dictated,
• Break-even point and its analysis for the various types t
of decision-making: Accou Study Material.
a. Single Product pricing, nting
b. Multi Product pricing, LECTURE PROGRAMME
c. Replacement,
d. Sales etc.
Differential Costing and Incremental Costing:
2 • Concept, Uses and Applications,
Introduction:
• Method of Calculation of these cost & Accounting for Management,
• Role in Management Decision Making in: decision making,
Role of Cost in
a. Sales, Management Accounting and Cost Accounting as
b. Replacement,
c. Buying etc.
ASSESSMENT POLICY:
The assessment will be done on the basis of over all performance in the Class Room (internal assessment)
as well as in the External Examinations (End Trimester).
The internal assessment component will count for 50 marks of the overall 150 marks for the course and of
these 50 marks:
10 Marks for the Attendance
20 Marks for class Test/s
15 Marks for term Power Point Paper presentations/ Assignments.
05 Marks for overall Behaviour