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    CMA Course Outline

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    prasanna narasimhan
    The document outlines the course outline for a Cost and Management Accounting course offered at SIES School of Business Studies. The course is offered in Trimester 2 of the 2020-2022 PGDM program. It includes the course objectives, outcomes, textbooks, assessments, weekly schedule, and expectations. The course aims to teach basic cost and management accounting concepts and techniques for strategic decision making and budgetary control over 20 sessions. Students will be assessed through quizzes, assignments, presentations and an end term exam.

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    CMA Course Outline

    Uploaded by

    prasanna narasimhan
    67 views4 pages
    The document outlines the course outline for a Cost and Management Accounting course offered at SIES School of Business Studies. The course is offered in Trimester 2 of the 2020-2022 PGDM program. It includes the course objectives, outcomes, textbooks, assessments, weekly schedule, and expectations. The course aims to teach basic cost and management accounting concepts and techniques for strategic decision making and budgetary control over 20 sessions. Students will be assessed through quizzes, assignments, presentations and an end term exam.

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    CMA Course Outline

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    The document outlines the course outline for a Cost and Management Accounting course offered at SIES School of Business Studies. The course is offered in Trimester 2 of the 2020-2022 PGDM program. It includes the course objectives, outcomes, textbooks, assessments, weekly schedule, and expectations. The course aims to teach basic cost and management accounting concepts and techniques for strategic decision making and budgetary control over 20 sessions. Students will be assessed through quizzes, assignments, presentations and an end term exam.

    Copyright:

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

    CMA Course Outline

    Uploaded by

    prasanna narasimhan
    The document outlines the course outline for a Cost and Management Accounting course offered at SIES School of Business Studies. The course is offered in Trimester 2 of the 2020-2022 PGDM program. It includes the course objectives, outcomes, textbooks, assessments, weekly schedule, and expectations. The course aims to teach basic cost and management accounting concepts and techniques for strategic decision making and budgetary control over 20 sessions. Students will be assessed through quizzes, assignments, presentations and an end term exam.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    of 4

    SIES School of Business Studies

    PGDM: 2020-22 Trimester – II

    Course Name: COST & MANAGEMENT Course Code: PGD201


    ACCOUNTING

    Instructor Dr.M.S.Devi Credit 3 Teaching Hours: 30


    [email protected] Tutorial hours: 0

    Course Objectives

    1 To understand the basic concepts and techniques in Cost and Management accounting.
    2 To learn the application of cost and management accounting techniques in strategic decision making
    and Budgetary Control

    Course Outcomes (COs)

    CO1: Understand the basic concepts of cost accounting and Management Accounting
    CO2: Applying the Techniques of Cost and Management accounting
    CO3: Applying Cost Volume Profit models for Decision Making
    CO4: Preparing the Master Budget including the functional Budgets

    Main Textbooks:

    1)Taxman’s Cost & Management Accounting by Ravi M Kishore


    2) Management & Cost Accounting by Colin Drury

    Other Readings:
    1 - Cost Accounting, a Managerial emphasis (14th edition) -Charles T Horngren, Srikant M Datar &
    Madhav V Datar
    2 - Introduction to Management Accounting - Horngren, Sundem, Schatzberg, Manikutty (16th
    edition)
    Jounral:
    The Management Accountant by ICMAI

    Websites:
    Welcome to The Institute of Cost Accountants of India Website (icmai.in)
    The Institute of Cost Accountants of India (icmai.in)
    Research & Journal Portal (icmai-rnj.in)

    SIES SCHOOL OF BUSINESS STUDIES-PGDM-TRIMESTER 2/20-22- COURSEOUTLINE-CMA


    Sample Assessment Criteria:

    Criteria Marks / Weightage CO Date /Week #


    Quiz – I 10 CO 1
    Quiz – II 10 CO 2
    Individual Assignment 10 CO 3
    Group Assignment 10 CO 4
    Presentation 10 CO1
    CO2
    End Term Exam 50% All End of Trimester
    Total 100%

    Quizzes: Duration of quizzes will of 10 minutes.

    Group Assignment: The class will be divided into smaller groups and each group will make a presentation
    of 20 minutes on P2B of a manufacturing Company followed by the publication of their write up of the
    presentation in LinkedIn. Evaluation will be based on rubrics to be shared later.

    Individual assignment: Students will be given individuals assignments with a deadline for submission.
    Evaluation will be based on rubrics to be shared later.

    Class participation: 100% Participation in the class is important without which the course is incomplete.
    Students with low attendance will lose grade as per the rule and may not be able to sit for the final exams.
    Evaluation will be based on rubrics to be shared later.

    Expectations from the students


     Read assigned chapters/articles/cases before the session
     Major focus shall be on acquiring the skills
     Healthy discussions from students in the class will be encouraged.
     Research Papers: The students will be expected to go through articles in newspapers & journals.
    References shall be given from time to time.
     Case study: The students will be expected to go through articles in newspapers & journals.
    References shall be given from time to time.
     Keep a track of deadlines

    Pedagogy
    Lectures, Class discussions, Group Assignment, Individual Assignment, Class Exercises etc.

    Plagiarism

    Plagiarism as per UGC / AICTE regulations are instructional offences. It refers to “use and pass off as one’s
    own idea or product work of another without expressly giving credit to another”. Borrowing someone

    SIES SCHOOL OF BUSINESS STUDIES-PGDM-TRIMESTER 2/20-22- COURSEOUTLINE-CMA


    else’s answers, unauthorized possession of tests or answers to tests, or possession of material designed to
    help answer exam questions, are also subject to instructional offences.

    Schedule/ Weekly Plan

    Classes Topics Covered Chapter / Case Study /Articles / Exercises Learning


    Outcomes/
    Skills
    1-2 Meaning of Cost Chapter:
    Accounting & Chapter 1- Main Textbook 1 CO 1
    Management Chapter 1 -Book 2 in other readings
    Accounting Case Study:
    Why Management The Role of a Management Accountant
    Accounting? Kapil Chopra Announces Launch of The Postcard Hotel
    Distinction & (hospitalitynet.org)
    relationship among
    Financial Accounting,
    Cost Accounting,
    Management
    Accounting
    3-4  What is Cost, Cost Chapter:
    Object – Chapter 2- Main Textbook 1 & 2 CO 1
    Classification of costs Chapter 2 -Book 2 in other readings
    – Direct Vs Indirect, Exercises on classification of Cost Objects and Cost
    Fixed -Variable -Semi centers
    Variable. Methods of Exercises on Fixed, Variable and Mixed Costs.
    Article:
    Costing
    Classification of Fixed costs and Variable costs
    Indian Airlines likely to incur heavy revenue loss in
    next 3 years: CRISIL
    Quizz-1

    5-8 Cost Statements Chapter:


    Estimations about Chapter 2- Main Textbook 1 & 2 CO2
    costs & Preparing Chapter 2 -Book 2 in other readings
    Statement showing Exercises on Preparation of Cost sheet & Statement of
    total cost and profit Profit
    Articles:
    1)Making effective Pricing Decisions by Kostis Indounas
    Kelly Business school
    2)Measure the costs Right-Make the Right decisions
    (HBR)
    Individual Assignment

    SIES SCHOOL OF BUSINESS STUDIES-PGDM-TRIMESTER 2/20-22- COURSEOUTLINE-CMA


    9-12 Marginal Cost Chapter:
    Analysis Chapter 8& 9- Main Textbook 2 CO3
    Marginal costing Chapter 3 -Book 2 in other readings
    (Break – even Exercises on Computations
    analysis) Case Study:
    Applications of 1) FinePrint Company Harvard Business Publishing case
    Break-Even analysis 2) Katja’s Danish Bread -Making some dough Harvard
    Profit planning & Business Publishing case
    make v/s buy, Export Quizz -2
    Pricing

    13-15 Introduction to Chapter: C04


    Budgeting process – Chapter 15- Main Textbook 2
    Preparation of Chapter 6 -Book 2 in other readings
    Purchase Budget, Exercises on Preparations of Budgets
    Sales Budget, Article:
    Flexible Budget, 4 Things Sales Organizations Must Do to Adapt to the
    Overheads Budget, Crisis
    and Cash Budget. Andris A. Zoltners,  PK Sinha,  (HBR)

    16-17 Preparation of a Chapter: C04


    Master Budget Chapter 15- Main Textbook 2
    Chapter 7 -Book 2 in other readings
    Case Study:
    Case study on Preparation of Master Budget for The
    Enterpise Company in Excel.

    18-20 Presentation of P2B (Plant to Board of a Manufacturing CO1 &


    Unit) CO2

    Group Assignment.

    Faculty’s Signature Director’s Signature

    SIES SCHOOL OF BUSINESS STUDIES-PGDM-TRIMESTER 2/20-22- COURSEOUTLINE-CMA

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