Management Accounting

Written by Administrator Monday, 15 June 2015 04:59
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Course Code                             :        BHRM 22522

Course Title                              :        Management Accounting

Status                                         :        Optional

Credit Rating                            :        2

Semester                                    :        Second

Aim                                             : To; (i) provide comprehensive knowledge about different management accounting techniques, and (ii) apply them in short term and long term business decision making procedures in business

Learning outcomes                    : On completion of this course unit, students should be able to,

  • Identify, describe and explain the essential concepts and terms of management accounting
  • Apply the conceptual and analytical insights obtained through the course in decision making, planning and controlling processes.

 

Course Content                         : Management accounting and its importance. Differences between management accounting and financial accounting. Cost analysis; material coat and control, labour cost and remuneration, overhead costs. Absorption costing and marginal costing; cost volume profit analysis, break-even points and decision makings. Standard costing; variance analysis. Budget and budgetary control. Working capital management; Working capital,   operating cycle and cash conversion cycle. Ratio analysis and importance of ratio analysis. Investment appraisal; Characteristics of capital investment, investment appraisal techniques.

 

Method of Teaching

and Learning                              : Lecturers, Discussions, Tutorials

 

Assessment                                  : Examinations, Assignments, Presentations

 

Recommended Readings           :

Drury, C.(1996).  Management and Cost Accounting, 6th Edition, International Thomson Business Press. London

Mykhan and Jain P.K. (2008). Management Accountin: Text , Problems and Cases, Tata Mc Graw – Hill Publishing Company Ltd, New Delli.

Saxena V.K. and Vashist C.D. (2009). Cost and Management Accounting, 3rd Edition,  Sultan Chand and Sons, New Delhi.

Last modified on Monday, 15 June 2015 05:04

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