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ADM Syllabus

This document outlines the course objectives and units for BA4104 ACCOUNTING FOR DECISION MAKING. The course aims to help students acquire knowledge in accounts analysis and evaluating financial statements. It is divided into 5 units that cover financial accounting, analysis of financial statements, cost accounting, marginal costing, and budgeting and variance analysis. The course objectives are to provide a grounding in financial accounting concepts, teach how to prepare financial statements and analyze them, understand management and cost accounting techniques and how to apply them for decision making, and assess accountancy standards and practices in India.

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64 views

ADM Syllabus

This document outlines the course objectives and units for BA4104 ACCOUNTING FOR DECISION MAKING. The course aims to help students acquire knowledge in accounts analysis and evaluating financial statements. It is divided into 5 units that cover financial accounting, analysis of financial statements, cost accounting, marginal costing, and budgeting and variance analysis. The course objectives are to provide a grounding in financial accounting concepts, teach how to prepare financial statements and analyze them, understand management and cost accounting techniques and how to apply them for decision making, and assess accountancy standards and practices in India.

Uploaded by

Deepa
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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BA4104 ACCOUNTING FOR DECISION MAKING L T P C

3003
COURSE OBJECTIVE:
 Acquire a reasonable knowledge in accounts analysis and evaluate financial statements

UNIT I FINANCIAL ACCOUNTING 9


Introduction to Financial, Cost and Management Accounting – Generally accepted accounting principles–
Double Entry System – Preparation of Journal, Ledger and Trial Balance Preparation of Final Accounts:
Trading, Profit and Loss Account and Balance Sheet - Reading the financial statements
UNIT II ANALYSIS OF FINANCIAL STATEMENTS 9
Financial ratio analysis, Interpretation of ratio for financial decisions- Dupont Ratios – Comparative statements -
common size statements. Cash flow (as per Accounting Standard 3) and Funds flow statement analysis –
Trend Analysis.
UNIT III COST ACCOUNTING 9
Cost Accounts – Classification of costs – Job cost sheet – Job order costing – Process costing – (excluding
Interdepartmental Transfers and equivalent production) – Joint and By Product Costing – Activity Based
Costing, Target Costing.
UNIT IV MARGINAL COSTING 9
Marginal Costing and profit planning – Cost, Volume, Profit Analysis – Break Even Analysis – Decision making
problems -Make or Buy decisions -Determination of sales mix - Exploring new markets - Add or drop products -
Expand or contract.
UNIT V BUDGETING AND VARIANCE ANALYSIS 9
Budgetary Control – Sales, Production, Cash flow, fixed and flexible budget – Standard costing and Variance
Analysis – (excluding overhead costing) -Accounting standards and accounting disclosure practices in India.
TOTAL : 45 PERIODS
COURSE OUTCOMES:
1. A thorough grounding of financial accounting concepts
2. Preparation of financial statement analysis
3. Understand the management and cost accounting techniques
4. Apply the management and cost accounting techniques for decision making
5. Assess the accountancy standards of practices in India

REFERENCES:
1. R. Narayanaswamy, Financial Accounting, PHI, sixth edition, 2017.
2. M.Y. Khan & P.K. Jain, Management Accounting, Tata McGraw Hill, 8 th edtion, 2018.
3. T.S. Reddy & A. Murthy, Financial Accounting, Margham Publications, 2014
4. Jan Williams, Susan Haka, Mark S bettner, Joseph V Carcello, Financial and Managerial Accounting - The
basis for business Decisions, 18th edition, Tata McGraw Hill Publishers, 2017
5. Charles T. Horngren, Gary L.Sundem, David Burgstahler, Jeff Schatzberg, Introduction to Management
Accounting, PHI Learning, 2014 , 16th edition.
6. Earl K. Stice& James D.Stice, Financial Accounting, Reporting and Analysis, 8th edition, Cengage Learining,
2015.
7. N.M. Singhvi, Ruzbeh J.Bodhanwala, Management Accounting – Text and cases,3 rd edition PHI Learning,
2018
8. Ashish K. Battacharya, Introduction to Financial Statement Analysis, Elsiever, 2012.

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