DETAILED COURSE CONTENT




Course Code :

BCOM12134



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
  • understand the alternative managerial accounting approaches
  • analyze and describe real world problems and recommend solutions using suitable technique.

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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, Management Accounting; Introduction, Integrated and Non-integrated accounting, Pricing, Learning Curve, Preparation of budgets, Forecasting, Standard costing and variance analysis.

Method of Teaching & Learning:

Lectures, Tutorials, and Presentations

Scheme of Evaluation:

End semester Examination, assignment, presentation and quizzes. The weights given to each component of the evaluation method is announced at the commencement of the module.

Recommended Readings: Colin Drury, (2004), Management and Cost Accounting, 6th (Ed.), 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 Ed.), Prentice Hall of India, New Delhi.