BA9206 ACCOUNTING FOR MANAGEMENT Syllabus for 1st Sem MBA -First semester - Regulation 2009 - Anna University

BA9206                              ACCOUNTING FOR MANAGEMENT                                      LT P C

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UNIT  I            FINANCIAL ACCOUNTING                                                                              9+3

Introduction to Financial, Cost and Management Accounting- Generally accepted accounting principles, Conventions and Concepts-Balance sheet and related concepts- Profit and Loss account and related concepts - Introduction to inflation accounting- Introduction to human resources accounting.

UNIT  II           COMPANY ACCOUNTS                                                                                  9+3

Meaning of Company -Maintenance of Books of Account-Statutory Books- Profit or Loss Prior to incorporation- Final Accounts of Company- Alteration of share capital- Preferential allotment, Employees stock option- Buy back o f securities.

UNIT  III          ANALYSIS OF FINANCIAL STATEMENTS                                                    9+3

Analysis  of  financial  statements  â€"  Financial  ratio  analysis,  cash  flow  (as  per  Accounting

Standard 3) and funds flow statement analysis.

UNIT  IV         COST ACCOUNTING                                                                                       9+3

Cost Accounts - Classification of manufacturing costs - Accounting for manufacturing costs. Cost Accounting Systems:  Job order costing - Process costing- Activity Based Costing- Costing and the value chain- Target costing- Marginal costing including decision making- Budgetary Control & Variance Analysis - Standard cost system.

UNIT  V          ACCOUNTING IN COMPUTERISED ENVIRONMENT                                    9+3

Significance of Computerized Accounting System- Codification and Grouping of Accounts- Maintaining the hierarchy of ledgers- Prepackaged Accounting software.

TOTAL:45+15 PERIODS TEXT BOOKS

1.  M.Y.Khan & P.K.Jain, Management Accounting, Tata McGraw Hill, 2004.

2.  R.Narayanaswamy, Financial Accounting â€" A managerial perspective, PHI Learning, New

Delhi, 2008.

REFERENCES

1.  Jan Williams, Financial and Managerial Accounting â€" The basis for business Decisions, 13th

edition, Tata McGraw Hill Publishers, 2005.

2.  Horngren,   Surdem,   Stratton,   Burgstahler,   Schatzberg,   Introduction   to   Management

Accounting, PHI Learning, 2008.

3.  Stice  &  Stice,   Financial  Accounting   Reporting   and   Analysis,  7th    edition,  Cengage

Learning, 2008.

4.  Singhvi Bodhanwala, Management Accounting -Text and cases, PHI Learning, 2008.

5.  Ashish K. Battacharya, Introduction to Financial Statement Analysis, Elsevier, 2007.