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    3529202

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    Harish
    This document outlines the course details for Cost & Management Accounting (CMA) including the objectives, duration, contents, teaching methods, evaluation process, textbooks, and session plan. The key points are: 1) The course aims to equip students with cost concepts for managerial decision making and understanding costing methods for strategic decisions. 2) It is a 3 credit course lasting 36 sessions of 75 minutes each, covering topics such as absorption costing, activity based costing, budgeting, and contemporary costing methods. 3) Students will be evaluated through projects, assignments, exams and presentations to assess their understanding of cost analysis and its applications.

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    3529202

    Uploaded by

    Harish
    217 views4 pages
    This document outlines the course details for Cost & Management Accounting (CMA) including the objectives, duration, contents, teaching methods, evaluation process, textbooks, and session plan. The key points are: 1) The course aims to equip students with cost concepts for managerial decision making and understanding costing methods for strategic decisions. 2) It is a 3 credit course lasting 36 sessions of 75 minutes each, covering topics such as absorption costing, activity based costing, budgeting, and contemporary costing methods. 3) Students will be evaluated through projects, assignments, exams and presentations to assess their understanding of cost analysis and its applications.

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    CMA GTU MBA sem-2 syllabus

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    This document outlines the course details for Cost & Management Accounting (CMA) including the objectives, duration, contents, teaching methods, evaluation process, textbooks, and session plan. The key points are: 1) The course aims to equip students with cost concepts for managerial decision making and understanding costing methods for strategic decisions. 2) It is a 3 credit course lasting 36 sessions of 75 minutes each, covering topics such as absorption costing, activity based costing, budgeting, and contemporary costing methods. 3) Students will be evaluated through projects, assignments, exams and presentations to assess their understanding of cost analysis and its applications.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    217 views4 pages

    3529202

    Uploaded by

    Harish
    This document outlines the course details for Cost & Management Accounting (CMA) including the objectives, duration, contents, teaching methods, evaluation process, textbooks, and session plan. The key points are: 1) The course aims to equip students with cost concepts for managerial decision making and understanding costing methods for strategic decisions. 2) It is a 3 credit course lasting 36 sessions of 75 minutes each, covering topics such as absorption costing, activity based costing, budgeting, and contemporary costing methods. 3) Students will be evaluated through projects, assignments, exams and presentations to assess their understanding of cost analysis and its applications.

    Copyright:

    © All Rights Reserved
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    of 4

    GUJARAT TECHNOLOGICAL UNIVERSITY

    MASTER OF BUSINESS ADMINISTRATION

    Year I (Semester II) (W.E.F. Academic Year 2017-18)

    Subject Name: COST & MANAGEMENT ACCOUNTING (CMA)

    Subject Code: __3529202___ Subject Credits: 3 Total Marks: 150

    1. Course Objectives:
    a) To equip the students with the ability to apply cost concepts in managerial decision making.
    b) To learn the methodology and techniques for application of cost and managerial accounting
    and information in the formation of policies and in the planning and control of the
    operations of the organization.
    c) To understand various costing methods to take effective Strategic Managerial Decision

    2. Course Duration: The course duration is of 36 sessions of 75 minutes each.

    3. Course Contents:
    Module No. of Marks
    Modules with its Contents/Chapters
    No. Sessions (out of 70)
    Introduction to Management Accounting
    Meaning, Definition and Scope of Management
    Accounting, Difference between Cost Accounting and
    Management Accounting, Users of Management
    Accounting, Differences and Similarities between Financial
    Accounting and Management Accounting, Management
    Accounting in Service and Manufacturing Organisations
    I 3
    7
    Cost Concepts and Classification
    Meaning and Definitions of Expenses v/s Cost, Deferred
    cost, Expired cost, Loss, Cost Incurrence and Cost
    Recognition, Difference cost concepts and classification,
    Cost flows in Manufacturing, Merchandising & Service
    Organisations
    Costing Methods:

    II Absorption / Unit Costing (including Tender Costing), 11 21


    Activity Based Costing, Process Costing and By-product
    Management Applications:

    III Marginal (variable) Costing and CVP Analysis, Relevant 11 21


    Information and Decision Making, Pricing Decision

    Planning, Control and Decision Making:


    Budgeting & Budgetary Control Systems, Standard Costing
    & Variance Analysis

    IV Contemporary Costing and Management Accounting 11 21


    Methods:
    Concepts and Techniques of Strategic Management
    Accounting, Target Costing, Kaizen Costing, Life Cycle
    Costing

    Application:
    Understanding Various Product Segments and their Cost (30 Marks
    Capturing of CEC
    Green/Environmental Costing and Carbon Credit Internal
    V Students should select Small & Medium Enterprise and Evaluation)
    Perform cost analysis of any product/Service of that
    company. Student has to prepare a report and give the
    presentation in the class.

    4. Teaching Methods:
    The course will use the following pedagogical tools:
    (a) Case discussions. (Appropriate cases may be used to teach all above modules)
    (b) Discussion on issues and techniques
    (c) Projects/Assignments/Quiz/Class Participation, etc.

    5. Evaluation:
    The evaluation of participants will be on continuous basis comprising of the following
    Elements:
    Continuous Evaluation Component
    A comprising of Projects/ Assignments/
    (Internal Assessment- 50 Marks)
    Quizzes/ Individual or group Presentation/
    Class participation/ Case studies etc
    B Mid-Semester examination (Internal Assessment-30 Marks)
    C End Semester Examination (External Assessment-70 Marks)
    6. Text Books:
    Sr. No. Author Name of the Book Publisher Year of
    Publication
    Advanced Management
    1 Jawahar Lal Accounting: Text, S. Chand Latest Edition
    Problems and Cases
    Hilton, Maher and Cost Management: TMH Latest Edition
    2 Selto Strategies for Business
    Decision
    V Rajshekharn & Cost Accounting Pearson Latest Edition
    3
    Lalitha

    7. Reference Books:
    Sr. No. Author Name of the Book Publisher Year of
    Publication
    1 P C Tulsiyani Cost Accounting S Chand Latest Edition
    Accounting for Oxford
    2 S. Ramanathan 2016
    Management University Press
    M. N. Arora Cost and Management Himalaya
    3 Accounting: Theory, Publishing Latest Edition
    Problems & Solutions House
    Khan and Jain Management TMH Latest Edition
    4
    Accounting
    Hansen & Cost and Management Thomson Latest Edition
    5 Mowen Accounting and Publishers
    Control
    Bamber, Braun, Managerial Person Latest Edition
    6
    Harrison Accountancy Education
    Charles T Cost Accounting Pearson Latest Edition
    7 Horngren, S M
    Datar and Others
    S K Bhattacharya Costing for Vikas Latest Edition
    8
    and John Management
    9 P C Tulsiyani Cost Accounting S Chand Latest Edition
    Note: Wherever the standard books are not available for the topic appropriate print and online
    resources, journals and books published by different authors may be prescribed.

    8. List of Journals/Periodicals/Magazines/Newspapers, etc.


    Indian Journal of Accounting, Cost and Accounts Journal, Management Accountant
    9. Session Plan: (36 sessions of 75 minutes)

    Session Nos. Topics to be covered


    1 Meaning, Definition and Scope of Management Accounting, Difference
    between Cost Accounting and Management Accounting, Users of Management
    Accounting, Differences and Similarities between Financial Accounting and
    Management Accounting, Management Accounting in Service and
    Manufacturing Organisations
    2-3 Meaning and Definitions of Expenses v/s Cost, Deferred cost, Expired cost,
    Loss, Cost Incurrence and Cost Recognition, Difference cost concepts and
    classification, Cost flows in Manufacturing, Merchandising & Service
    Organisations
    4-6 Absorption / Unit Costing (including Tender Costing)
    5-9 Activity Based Costing
    10-14 Process Costing and By-product
    15-18 Marginal (variable) Costing and CVP Analysis
    19-22 Relevant Information and Decision Making
    23-25 Pricing Decision
    26-29 Budgeting & Budgetary Control Systems
    29-32 Standard Costing & Variance Analysis
    33-36 Concepts and Techniques of Strategic Management Accounting, Target
    Costing, Kaizen Costing, Life Cycle Costing

    ********************************

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