Lovely Professional University, Punjab

Course Code Course Title Course Planner Lectures Tutorials Practicals Credits
ACC501 ACCOUNTING FOR MANAGERS 16413::Jasneet Kaur 3.0 2.0 0.0 4.0
Course Category Courses with numerical and conceptual focus
TextBooks
Sr No Title Author Edition Year Publisher Name
T-1 ACCOUNTING FOR MANAGERS DR.S N MAHESHWARI 3rd 2012 VIKAS PUBLICATION
Reference Books
Sr No Title Author Edition Year Publisher Name
R-1 ACCOUNTING FOR
MANAGEMENT
LAL, JAWAHAR 10th 2012 HIMALAYA PUBLISHING HOUSE
R-2 ACCOUNTING FOR DECISION
MAKING
BELVERED. E.
NEEDLES
5th CENGAGE LEARNING
R-3 FINANCIAL ACCOUNTING FOR
MANAGEMENT
GUPTA, AMBRISH 4th 2012 PEARSON
R-4 FUNDAMENTALS OF COST
ACCOUNTING
WIILIAM N. LANEN,
SHANNON W.
ANDERSON, MICHAEL
W. MAHER
2nd TATA MCGRAW HILL
R-5 MANAGEMENT ACCOUNTING SHAH PARESH 2nd 2012 OXFORD UNIVERSITY PRESS
R-6 COST AND MANAGEMENT
ACCOUNTING
ARORA M.N 4th 2013 HIMALAYA PUB.HOUSE, DELHI
Other Reading
Sr No Journals articles as Compulsary reading (specific articles, complete reference)
OR-1 "Missouri Solvents: Managing Cash Flow", David A Kunz, Rebecca Summary. Journal of the International Academy for Case Studies. Cullowhee: 2010. Vol. 16,
Iss.4, pg.43, 10 pgs, URL: http://sbaer.uca.edu/research/allied/2008-tunica/09.pdf ,
OR-2 http://www.apexcpe.com/publications/171016.pdf ,
OR-3 http://educ.jmu.edu/~drakepp/principles/module2/fin_rat.pdf ,
OR-4 http://www.daveramsey.com/media/broadcast/mytmmo/pdf/guide-to-budgeting.pdf ,
Relevant Websites
Sr No (Web address) (only if relevant to the course) Salient Features
RW-1 http://www.accounting4management.com/preparing_cash_flow_statement.htm Contains lessons on cash flow statement.
RW-2 http://www.accounting4management.com/cvp_formulas.htm Contains details related to CVP Analysis.
RW-3 http://www.maaw.info/ResponsibilityAccountingConcept.htm This website contains the real time functioning of the responsibility
centers in the organisations.
RW-4 www.informationforaccountants.com/Cost_Accounting.html Details of all cost concepts.
RW-5 http://www.caclubindia.com/articles/ratio-analysis-15063.asp Details related to ratio analysis.
Audio Visual Aids
Sr No (AV aids) (only if relevant to the course) Salient Features
AV-1 http://www.youtube.com/watch?v=IEyDfgdHJf0 Details of recording transactions using accounting terms.
Week
Number
Lecture
Number
Broad Topic(Sub Topic) Chapters/Sections of
Text/reference
books
Other Readings,
Relevant Websites,
Audio Visual Aids,
software and Virtual
Labs
Lecture Description Learning Outcomes Pedagogical Tool
Demonstration/
Case Study /
Images /
animation / ppt
etc. Planned
Live Examples
Week 1 Lecture 1 Introduction to Accounting
(Objectives, Advantages and
Limitations of Accounting)
T-1:Section I- Ch 1 AV-1 L 1- Introduction to the
course (Discussion
about course objectives,
LTP etc) and meaning,
objectives, advantages
and limitations of
accounting
Analyze the nature,
functions and limits
of accounting in a
global environment
Discussion through
powerpoint
presentation
Lecture 2 Introduction to Accounting
(Accounting Concepts and
Conventions)
T-1:Section I- Ch 2 AV-1 Principles of accounting Understand the
nature and purpose of
generally accepted
accounting principles
Example based
discussion
Lecture 3 Introduction to Accounting
(Accounting Terminology)
T-1:Section I- Ch 2 Different terms used in
accounting
Familiarity with the
different terms used
in accounting
Example based
discussion
Week 2 Lecture 4 Introduction to Accounting
(Accounting Equation)
T-1:Section I- Ch 2 Elements and
preparation of
accounting equation
Properly record
transactions under the
relevant head by
calculating the
amount of the
accounting impact of
a transaction under
accrual accounting
system
Problem Solving
Detailed Plan For Lectures
LTP week distribution: (LTP Weeks)
Weeks before MTE 8
Weeks After MTE 7
Spill Over 3
Week 2 Lecture 5 Introduction to Accounting
(Rules of Accounting)
T-1:Section I- Ch 4 Debit and credit rules of
different kinds of
accounts
Evaluate the
strengths and
weaknesses of
organisational
business process
transaction cycles
Explanation
through examples
Lecture 6 Corporate Financial
Statements(Features and
Importance)
R-2:Ch 11
R-3:Ch 11
Features and format of
corporate profit and loss
account and balance
sheet
Identify and construct
financial statements
based on their
elements
Discussion on
Corporate
Financial Practices
Annual Report
of Nestle
Corporate Financial
Statements(Vertical Format
of Corporate Financial
Statements)
R-2:Ch 11
R-3:Ch 11
Features and format of
corporate profit and loss
account and balance
sheet
Identify and construct
financial statements
based on their
elements
Discussion on
Corporate
Financial Practices
Annual Report
of Nestle
Week 3 Lecture 7 Corporate Financial
Statements(Concept and
Significance of Notes to the
Accounts)
R-3:Ch 13 Meaning and
significance of notes to
accounts
Analyze the nature
and significance of
financial reporting in
a global environment
Discussion on
Corporate
Financial Practices
Annual Report
of Nestle
Lecture 8 Financial Statement
Analysis(Objectives of
Analysis)
R-1:Ch 14
R-3:Ch 18
R-6:Ch 14
OR-2 Objectives and vested
interests of stakeholders
of financial information
Recognize the
information conveyed
by financial
statements and the
way it is used by
investors, creditors,
regulators, and
managers
Examples based
discussion
Financial Statement
Analysis(Various
Stakeholders and their
Interests)
R-1:Ch 14
R-3:Ch 18
OR-2 Objectives and vested
interests of stakeholders
of financial information
Recognize the
information conveyed
by financial
statements and the
way it is used by
investors, creditors,
regulators, and
managers
Examples based
discussion
Lecture 9 Financial Statement
Analysis(Techniques of
Financial Statement
Analysis-Horizontal
Analysis)
T-1:Section III- Ch 1
R-1:Ch 14
R-3:Ch 18
R-6:Ch 14
L9-10 Concept and
numericals of horizontal
analysis
L9-10 Measure the
quality of financial
statements by
investigating
management strategic
accounting choice
Problem Solving
and discussion
based on annual
report
Annual Report
of HUL
Week 4 Lecture 10 Financial Statement
Analysis(Techniques of
Financial Statement
Analysis-Horizontal
Analysis)
T-1:Section III- Ch 1
R-1:Ch 14
R-3:Ch 18
R-6:Ch 14
L9-10 Concept and
numericals of horizontal
analysis
L9-10 Measure the
quality of financial
statements by
investigating
management strategic
accounting choice
Problem Solving
and discussion
based on annual
report
Annual Report
of HUL
Week 4 Lecture 11 Financial Statement
Analysis(Common Size
Analysis)
T-1:Section III- Ch 1
R-1:Ch 14
R-3:Ch 18
R-6:Ch 14
Concept and numericals
of common size analysis
Construct and
comment on the
financial position of
companies using
common size analysis
Problem Solving
and discussion on
annual report
Annual Report
of Infosys
Lecture 12 Financial Statement
Analysis(Preparation of
Financial Statements Using
Excel)
T-1:Section III- Ch 1
R-1:Ch 14
R-3:Ch 18
R-6:Ch 14
Numerical of trend
analysis and preparation
of different statements
using excel
Comment on the
trend pattern of
different elements of
financial statements
and use of excel for
preparing financial
statements
Problem Solving
and discussion on
annual report
Annual Report
of Infosys
Financial Statement
Analysis(Trend Analysis)
T-1:Section III- Ch 1
R-1:Ch 14
R-3:Ch 18
R-6:Ch 14
Numerical of trend
analysis and preparation
of different statements
using excel
Comment on the
trend pattern of
different elements of
financial statements
and use of excel for
preparing financial
statements
Problem Solving
and discussion on
annual report
Annual Report
of Infosys
Week 5 Lecture 13 Cash Flow Statement
(Meaning and Significance)
T-1:Section III- Ch 3
R-2:Ch 21
R-3:Ch 14
RW-1 Meaning and
significance of cash
flow statement
Identify the utility of
cash flow statement
preparation for
organisations
Discussion through
power point
presentation
Lecture 14 Cash Flow Statement
(Construction of Cash Flow
Statement by Indirect
Method using Excel)
T-1:Section III- Ch 3
R-2:Ch 21
R-3:Ch 14
L 14 and L 15-
Construction of cash
flow statement
L14-15 Recognize
the importance of
operating, investing,
and financing
activities reported in
the statement of cash
flows while
evaluating the firm
performance and
solvency
Problem Solving
Lecture 15 Cash Flow Statement
(Construction of Cash Flow
Statement by Indirect
Method using Excel)
T-1:Section III- Ch 3
R-2:Ch 21
R-3:Ch 14
L 14 and L 15-
Construction of cash
flow statement
L14-15 Recognize
the importance of
operating, investing,
and financing
activities reported in
the statement of cash
flows while
evaluating the firm
performance and
solvency
Problem Solving
Week 6 Lecture 16 Cash Flow Statement
(Analysis of Cash Flow
Statement)
T-1:Section III- Ch 3
R-2:Ch 21
R-3:Ch 14
OR-1 Analyzing cash flow
statement
Illustrate and
comment on the
performance of
companies by
evaluating its cash
position
Case Analysis
Lecture 17 Homework,Test2
Week 6 Lecture 18 Ratio Analysis(Importance
and Objectives)
T-1:Section III- Ch 1
R-1:Ch 14
R-3:Ch 20
OR-3
RW-5
Importance of ratio
analysis and
computation of liquidity
ratios
To be able to
compute and interpret
liquidity ratios
Calculation of
ratios from the
annual statements
Annual
Statements of
Nestle India Ltd
Ratio Analysis(Liquidity
Ratios)
T-1:Section III- Ch 1
R-1:Ch 14
R-3:Ch 20
OR-3
RW-5
Importance of ratio
analysis and
computation of liquidity
ratios
To be able to
compute and interpret
liquidity ratios
Calculation of
ratios from the
annual statements
Annual
Statements of
Nestle India Ltd
Week 7 Lecture 19 Ratio Analysis(Turnover
Ratios)
T-1:Section III- Ch 1
R-1:Ch 14
R-3:Ch 20
OR-3
RW-5
Concept and
computation of turnover
ratios
To be able to
compute and interpret
efficiency ratios
Calculation of
ratios from the
annual statements
Annual
Statements of
Nestle India Ltd
Lecture 20 Ratio Analysis(Profitability
Ratios)
T-1:Section III- Ch 1
R-1:Ch 14
R-3:Ch 20
OR-3
RW-5
Concept and
computation of
profitability ratios based
on sales and investment
To be able to
compute and interpret
profitability ratios
Calculation of
ratios from the
annual statements
Annual
Statements of
Nestle India Ltd
Lecture 21 Ratio Analysis(Solvency
Ratios)
T-1:Section III- Ch 1
R-1:Ch 14
R-3:Ch 20
OR-3
RW-5
L 21 and L 22- Concept
and computation of
solvency ratios
L21-22 To be able to
compute and
comment on the
company's solvency
position
Calculation of
ratios from the
annual statements
Annual
Statements of
Nestle India Ltd
Week 8 Lecture 22 Ratio Analysis(Solvency
Ratios)
T-1:Section III- Ch 1
R-1:Ch 14
R-3:Ch 20
OR-3
RW-5
L 21 and L 22- Concept
and computation of
solvency ratios
L21-22 To be able to
compute and
comment on the
company's solvency
position
Calculation of
ratios from the
annual statements
Annual
Statements of
Nestle India Ltd
Lecture 23 Ratio Analysis(Leverage
Ratios)
T-1:Section III- Ch 1
R-1:Ch 14
R-3:Ch 20
OR-3
RW-5
Concept and
computation of leverage
ratios
To be able to
compute and interpret
leverage ratios
Calculation of
ratios from the
annual statements
Annual
Statements of
Nestle India Ltd
Lecture 24 Ratio Analysis(Du-Pont
Analysis)
T-1:Section III- Ch 1
R-1:Ch 14
R-3:Ch 20
Du Pont Analysis Identify and illustrate
the inter dependence
of elements of
income statement and
balance sheet to be
able to comment on
organisational
effectiveness
Du Pont analysis
using financial
statements
Annual
Statements of
Grasim
Laboratories Ltd
MID-TERM
Week 9 Lecture 25 Basic Aspects of Cost
Accounting(Meaning & Cost
Concepts)
T-1:Section II- Ch 2
R-4:Ch 1
RW-4 Meaning, differentiation
between cost, financial
and management
accounting and concepts
of costing
Define and illustrate
various cost terms
and concepts
Discussion through
powerpoint
presentation
Basic Aspects of Cost
Accounting(Introduction to
Material, Labor and
Overhead Costs)
T-1:Section II- Ch 2
R-4:Ch 1
RW-4 Meaning, differentiation
between cost, financial
and management
accounting and concepts
of costing
Define and illustrate
various cost terms
and concepts
Discussion through
powerpoint
presentation
Week 9 Lecture 26 Basic Aspects of Cost
Accounting(Preparation of
Cost Sheet and Estimated
Cost Sheet)
T-1:Section II- Ch 3
R-4:Ch 16
L 26 and 27-
Preparation of Cost
Sheet
L 28 and 29-
Preparation of Estimated
Cost Sheet
L 26 and L 28-
Identify the cost
incurred and
bifurcate it on the
basis of different
elements of cost
L 28 and L 29- To be
able to project
expected expenditure
in terms of cost by
learning to prepare
the estimated cost
sheet
Problem Solving
Lecture 27 Basic Aspects of Cost
Accounting(Preparation of
Cost Sheet and Estimated
Cost Sheet)
T-1:Section II- Ch 3
R-4:Ch 16
L 26 and 27-
Preparation of Cost
Sheet
L 28 and 29-
Preparation of Estimated
Cost Sheet
L 26 and L 28-
Identify the cost
incurred and
bifurcate it on the
basis of different
elements of cost
L 28 and L 29- To be
able to project
expected expenditure
in terms of cost by
learning to prepare
the estimated cost
sheet
Problem Solving
Week 10 Lecture 28 Basic Aspects of Cost
Accounting(Preparation of
Cost Sheet and Estimated
Cost Sheet)
T-1:Section II- Ch 3
R-4:Ch 16
L 26 and 27-
Preparation of Cost
Sheet
L 28 and 29-
Preparation of Estimated
Cost Sheet
L 26 and L 28-
Identify the cost
incurred and
bifurcate it on the
basis of different
elements of cost
L 28 and L 29- To be
able to project
expected expenditure
in terms of cost by
learning to prepare
the estimated cost
sheet
Problem Solving
Lecture 29 Basic Aspects of Cost
Accounting(Preparation of
Cost Sheet and Estimated
Cost Sheet)
T-1:Section II- Ch 3
R-4:Ch 16
L 26 and 27-
Preparation of Cost
Sheet
L 28 and 29-
Preparation of Estimated
Cost Sheet
L 26 and L 28-
Identify the cost
incurred and
bifurcate it on the
basis of different
elements of cost
L 28 and L 29- To be
able to project
expected expenditure
in terms of cost by
learning to prepare
the estimated cost
sheet
Problem Solving
Week 10 Lecture 30 Budgetary Control(Meaning
and Types of Budgets)
T-1:Section IV- Ch 1
R-4:Ch 13
R-6:Ch 12
OR-4 Meaning, need, process
of budgetary control and
types of budgets
Able to explain the
purposes of
budgeting and the
master budget and
relate the budget to
planning and control
Case Analysis
Budgetary Control(Need and
Steps involved in Budgetary
Control)
T-1:Section IV- Ch 1
R-4:Ch 13
R-6:Ch 12
OR-4 Meaning, need, process
of budgetary control and
types of budgets
Able to explain the
purposes of
budgeting and the
master budget and
relate the budget to
planning and control
Case Analysis
Week 11 Lecture 31 Budgetary Control
(Preparation of Cash
Budget)
T-1:Section IV- Ch 1
R-4:Ch 13
R-6:Ch 12
L 31 and L 32-
Preparation of cash
budget
Explain and illustrate
how budgetary
accounting
contributes to
achieving control
over revenues and
expenditures
Problem Solving
Lecture 32 Budgetary Control
(Preparation of Cash
Budget)
T-1:Section IV- Ch 1
R-4:Ch 13
R-6:Ch 12
L 31 and L 32-
Preparation of cash
budget
Explain and illustrate
how budgetary
accounting
contributes to
achieving control
over revenues and
expenditures
Problem Solving
Lecture 33 Budgetary Control
(Preparation of Flexible
Budget)
T-1:Section IV- Ch 1
R-4:Ch 13
R-6:Ch 12
Preparation of flexible
budget
Compare and contrast
the changes in the
cost patterns over
different activity
levels
Problem Solving
Week 12 Lecture 34 Homework,Test3
Lecture 35 Marginal Costing and Profit
Planning(CVP Analysis)
T-1:Section IV- Ch 5
R-4:Ch 3
R-6:Ch 10
RW-2 Meaning, objectives and
tools of CVP Analysis
Understanding of the
importance of
marginal costing in
decision making and
conducting cost
volume profit
analysis
Problem Solving
Marginal Costing and Profit
Planning(Meaning and
Objectives)
T-1:Section IV- Ch 5
R-4:Ch 3
R-6:Ch 10
RW-2 Meaning, objectives and
tools of CVP Analysis
Understanding of the
importance of
marginal costing in
decision making and
conducting cost
volume profit
analysis
Problem Solving
Week 12 Lecture 36 Marginal Costing and Profit
Planning(Break even
analysis)
T-1:Section IV- Ch 5
R-4:Ch 3
R-6:Ch 10
Concept and numerical
related to break even
analysis and application
of marginal costing
techniques
Identify and illustrate
how break even
analysis as a marginal
costing technique
helps to manage and
control the firm
profits
Problem Solving
Marginal Costing and Profit
Planning(Application of
Marginal Costing
Technique)
T-1:Section IV- Ch 5
R-4:Ch 3
R-6:Ch 10
Concept and numerical
related to break even
analysis and application
of marginal costing
techniques
Identify and illustrate
how break even
analysis as a marginal
costing technique
helps to manage and
control the firm
profits
Problem Solving
Week 13 Lecture 37 Marginal Costing and Profit
Planning(Marginal Costing
versus Standard Costing)
T-1:Section IV- Ch 4
R-4:Ch 17
R-6:Ch 13
Meaning of standard
costing, difference
between standard
costing and marginal
costing and introduction
to different kinds of
variances
To be able to
understand standard
costing and variance
analysis as cost
controlling tools
Discussion through
powerpoint
presentations
Lecture 38 Decision involving
Alternative Choices(Concept
and Steps involved in
Decision Making)
T-1:Section IV- Ch 6
R-4:Ch 4
R-6:Ch 11
Steps in decision
making process and
decisions based on key
factor under different
conditions
To be able to identify
and decide under
conditions involving
choice in allocation
of resources
Problem Solving
Decision involving
Alternative Choices
(Limiting Factor)
T-1:Section IV- Ch 6
R-4:Ch 4
R-6:Ch 11
Steps in decision
making process and
decisions based on key
factor under different
conditions
To be able to identify
and decide under
conditions involving
choice in allocation
of resources
Problem Solving
Lecture 39 Decision involving
Alternative Choices(Shut
down or Continuance)
T-1:Section IV- Ch 6
R-4:Ch 4
R-6:Ch 11
Decision regarding
making or buying a
product and situations as
to deciding whether to
shut down or continue
with a product
Ability to recognize
the situations for
production or
purchase of materials
as well as to continue
with a product line or
not
Problem Solving
Decision involving
Alternative Choices
(Determination of Sales
Mix)
T-1:Section IV- Ch 6
R-4:Ch 4
R-6:Ch 11
Decision regarding
making or buying a
product and situations as
to deciding whether to
shut down or continue
with a product
Ability to recognize
the situations for
production or
purchase of materials
as well as to continue
with a product line or
not
Problem Solving
Week 14 Lecture 40 Decision involving
Alternative Choices
(Exploration of New
Markets)
T-1:Section IV- Ch 6
R-4:Ch 4
R-6:Ch 11
Decision regarding
making or buying a
product as well as
exploring new markets
under different
conditions
To take decisions
related to expansion
by comparing
production
capabilities with the
probable returns
Problem Solving
Week 14 Lecture 40 Decision involving
Alternative Choices
(Decision related to Make or
Buy a Component)
T-1:Section IV- Ch 6
R-4:Ch 4
R-6:Ch 11
Decision regarding
making or buying a
product as well as
exploring new markets
under different
conditions
To take decisions
related to expansion
by comparing
production
capabilities with the
probable returns
Problem Solving
Lecture 41 Responsibility Accounting
(Elements)
T-1:Section IV- Ch 2
R-4:Ch 12
R-6:Ch 18
RW-3 Concept, elements and
different centers of
responsibility
accounting
Recognize the need
for reporting and its
relationship with
cost, revenue, profit
and investment
centers
Discussion through
Examples
Responsibility Accounting
(Responsibility Centers)
T-1:Section IV- Ch 2
R-4:Ch 12
R-6:Ch 18
RW-3 Concept, elements and
different centers of
responsibility
accounting
Recognize the need
for reporting and its
relationship with
cost, revenue, profit
and investment
centers
Discussion through
Examples
Responsibility Accounting
(Concept and Significance)
T-1:Section IV- Ch 2
R-4:Ch 12
R-6:Ch 18
RW-3 Concept, elements and
different centers of
responsibility
accounting
Recognize the need
for reporting and its
relationship with
cost, revenue, profit
and investment
centers
Discussion through
Examples
Lecture 42 Transfer Pricing(Meaning
and Importance)
T-1:Section IV- Ch 7
R-4:Ch 15
L 42- Concept and
importance
of Transfer Pricing; Cost
based method of transfer
pricing
L 43- Cost and market
based method of transfer
pricing
L 42- Analyze the
economic
consequences of
transfer pricing on
business decision
making
L 43- To be able to
compare and contrast
different methods of
transfer pricing for
the best interests of
the organisation
Problem Solving
Transfer Pricing(Methods of
Calculating Transfer Price)
T-1:Section IV- Ch 7
R-4:Ch 15
L 42- Concept and
importance
of Transfer Pricing; Cost
based method of transfer
pricing
L 43- Cost and market
based method of transfer
pricing
L 42- Analyze the
economic
consequences of
transfer pricing on
business decision
making
L 43- To be able to
compare and contrast
different methods of
transfer pricing for
the best interests of
the organisation
Problem Solving
Week 15 Lecture 43 Transfer Pricing(Methods of
Calculating Transfer Price)
T-1:Section IV- Ch 7
R-4:Ch 15
L 42- Concept and
importance
of Transfer Pricing; Cost
based method of transfer
pricing
L 43- Cost and market
based method of transfer
pricing
L 42- Analyze the
economic
consequences of
transfer pricing on
business decision
making
L 43- To be able to
compare and contrast
different methods of
transfer pricing for
the best interests of
the organisation
Problem Solving
Transfer Pricing(Meaning
and Importance)
T-1:Section IV- Ch 7
R-4:Ch 15
L 42- Concept and
importance
of Transfer Pricing; Cost
based method of transfer
pricing
L 43- Cost and market
based method of transfer
pricing
L 42- Analyze the
economic
consequences of
transfer pricing on
business decision
making
L 43- To be able to
compare and contrast
different methods of
transfer pricing for
the best interests of
the organisation
Problem Solving
Lecture 44 Recent Trends in Cost
Accounting(Quality
Costing)
R-5:Ch 19 and 21
R-6:Ch 18
L 44- Introduction and
need of the different
contemporary issues in
costing
L 45- Revision
L44 -45 Compare and
contrast different cost
controlling
techniques for
bringing benefits to
the company
Examples based
discussion
Recent Trends in Cost
Accounting(Activity Based
Costing)
R-5:Ch 19 and 21
R-6:Ch 18
L 44- Introduction and
need of the different
contemporary issues in
costing
L 45- Revision
L44-45 Compare and
contrast different cost
controlling
techniques for
bringing benefits to
the company
Examples based
discussion
Recent Trends in Cost
Accounting(Kaizen Costing)
R-5:Ch 19 and 21
R-6:Ch 18
L 44- Introduction and
need of the different
contemporary issues in
costing
L 45- Revision
L44-45 Compare and
contrast different cost
controlling
techniques for
bringing benefits to
the company
Examples based
discussion
Lecture 45 Recent Trends in Cost
Accounting(Kaizen Costing)
R-5:Ch 19 and 21
R-6:Ch 18
L 44- Introduction and
need of the different
contemporary issues in
costing
L 45- Revision
L44-45 Compare and
contrast different cost
controlling
techniques for
bringing benefits to
the company
Examples based
discussion
Week 15 Lecture 45 Recent Trends in Cost
Accounting(Activity Based
Costing)
R-5:Ch 19 and 21
R-6:Ch 18
L 44- Introduction and
need of the different
contemporary issues in
costing
L 45- Revision
L44-45 Compare and
contrast different cost
controlling
techniques for
bringing benefits to
the company
Examples based
discussion
Recent Trends in Cost
Accounting(Quality
Costing)
R-5:Ch 19 and 21
R-6:Ch 18
L 44- Introduction and
need of the different
contemporary issues in
costing
L 45- Revision
L44 -45 Compare and
contrast different cost
controlling
techniques for
bringing benefits to
the company
Examples based
discussion
SPILL OVER
Week 16 Lecture 46 Spill Over
Lecture 47 Spill Over
Lecture 48 Spill Over
Scheme for CA:
Component Frequency Out Of Each Marks Total Marks
Homework,Test 2 3 15 30
Total :- 15 30
Details of Academic Task(s)
AT No. Objective Topic of the Academic Task Nature of Academic Task
(group/individuals/field
work
Evaluation Mode Allottment /
submission Week
HW1 To expose the
students to practical
aspects of financial
statement analysis
and make them able
to interpret the
financial
performance and
financial position of
the organization.
Each student will be allocated a company for analyzing the
financial position for the past three years by using common size
analysis and compare different firms in an industry by using ratio
analysis.
Group Evaluation will be
done as per Rubric.
3 / 9
Test1 To check the
understanding of the
students.
Test based assignment on practical problems on the topics
covered so far.
Individual Accuracy in test
(having minimum 4
questions,
maximum marks
45).
5 / 6
Test2 To check the
understanding of the
students.
Test based assignment on practical problems on the topics
covered so far.
Individual Accuracy in test
(having minimum 4
questions,
maximum marks
45).
10 / 12
Plan for Tutorial: (Please do not use these time slots for syllabus coverage)
Tutorial No. Lecture Topic Type of pedagogical tool(s) planned
(case analysis,problem solving test,role play,business game etc)
Tutorial1 General discussion on the preparation of accounts Discussion
Tutorial2 General discussion on the preparation of accounts Discussion
Tutorial3 Accounting Equation Problem Solving
Tutorial4 Accounting Equation Problem Solving
Tutorial5 Horizontal Analysis Problem Solving
Tutorial6 Horizontal Analysis Problem Solving
Tutorial7 Vertical and Trend Analysis Problem Solving
Tutorial8 Vertical and Trend Analysis Problem Solving
Tutorial9 Preparation of Cash Flow Statement Problem Solving
Tutorial10 Preparation of Cash Flow Statement Problem Solving
Tutorial11 Cash Flow Statement Analysis Problem Solving
Tutorial12 Ratio Analysis Problem Solving
Tutorial13 Ratio Analysis Problem Solving
Tutorial14 Ratio Analysis Problem Solving
Tutorial15 Interpretations based on ratios Problem Solving,Discussion
Tutorial16 Interpretations based on ratios Problem Solving,Discussion
After Mid-Term
Tutorial17 Preparation of Cost Sheet Problem Solving
Tutorial18 Preparation of Cost Sheet Problem Solving
Tutorial19 Preparation of Estimated Cost Sheet Problem Solving
Tutorial20 Preparation of Cash Budget Problem Solving
Tutorial21 Preparation of Cash Budget Problem Solving
Tutorial22 Preparation of Flexible Budget Problem Solving
Tutorial23 CVP Analysis Problem Solving
Type of pedagogical tool(s) planned
(case analysis,problem solving test,role play,business game etc)
Discussion
Discussion
Problem Solving
Problem Solving
Problem Solving
Problem Solving
Problem Solving
Problem Solving
Problem Solving
Problem Solving
Problem Solving
Problem Solving
Problem Solving
Problem Solving
Problem Solving,Discussion
Problem Solving,Discussion
After Mid-Term
Problem Solving
Problem Solving
Problem Solving
Problem Solving
Problem Solving
Problem Solving
Problem Solving
Tutorial24 CVP Analysis
Tutorial27 Use of CVP Analysis for Managerial Decision Making
Tutorial28 Use of CVP Analysis for Managerial Decision Making
Tutorial29 Transfer Pricing
Tutorial30 Transfer Pricing
Tutorial25 BEP Analysis
Tutorial26 BEP Analysis
Problem Solving
Problem Solving
Problem Solving
Problem Solving
Problem Solving
Problem Solving
Problem Solving