DETAILED COURSE CONTENT



Course Code:
HDIB 12124

Title :
Cost and Management Accounting

Type/Status :

Compulsory

aaaaaaaaaaaa Aims :
This course module is designed to provide Knowledge and skills on costing and management accounting principles and techniques and use those techniques in practical problem solving situations.
Learning Outcome : aaaaaaaaaaaaaaaa

By the end of the course students will be able to;

  • Identify cost and management accounting principles, concepts and techniques
  • Apply cost and management accounting principles and techniques
  • Analyze real world problems and recommend solutions using suitable technique.

Course Content :

Cost Accounting-:Introduction to cost accounting, Absorption and marginal costing, Stock control, Job & Batch Costing, Process costing, Service/Operation Costing, Cost Volume Profit Analysis, Cost Management & Decision Making, Customer profitability analysis.

Management Accounting-: Introduction, Budgets and budgetary controls, Pricing and transfer pricing, Standard costing and variance analysis and Performance evaluation, Activity Based costing, Total Quality Management.


Method of Teaching & Learning:

Lectures, Discussions and Assignments

Scheme of Evaluation:

End semester examination, Mid-term test/ Assignment. The weights given to each component of the evaluation method is announced at the commencement of the course unit.

Recommended Readings:

Colin Drury, (2004), Management and Cost Accounting,6th Edition, London, International Thomson Business Press.

Kaplan & Atkinson, Advanced Management Accountancy, (2005), Prentice Hall, New Delhi.

Horngren C.T., Foster G., Datar S.M., (2006), Cost Accounting: A Managerial Emphasis, 12th Edition, Prentice Hall of India, New Delhi.