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R L INSTITUTE OF MANAGEMENT STUDIES

TVR Nagar, Aruppukottai Road, Madurai – 625 022

I MBA
LESSON PLAN

Subject: Accounting for Management Batch: 2018-20


Faculty: Dr. M. Tharani

NO. OF
UNIT TOPIC
HOURS
1.1 Meaning-Definition-Evolution of Financial Accounting 1
1.2 Book keeping 1
1.3 Single entry system vs. Double entry system 1
1.4 Accounting process 1
1.5 Need and importance of Accounting 1
I
1.6 Branches of Accounting 1
1.7 Framework of Accounting 1
1.8 US GAAP vs. Indian GAAP 1
1.9 Introduction to IFRS 1
1.10 Class Test 1

2.1 Golden Rules of accounting 1


2.2 Journal: Meaning - Steps in journalising – Illustration 2
2.3 Ledger : Meaning - Format - Steps in posting – Illustration 1
II 2.4 Subsidiary books – Types of Error 1
2.5 Trial Balance: Meaning – Format – Illustration 2
2.6 Final Accounts 2
2.7 Class Test 1

3.1 Fund flow – Meaning and Concepts 2


3.2 Working capital 2
III 3.3 Fund flow statement 3
3.4 Cash flow statement 2
3.5 Class Test 1

4.1 Cost accounting – Meaning and Concepts 2


4.2 Costing – Methods and techniques (Types) 2
4.3 Costing system 2
IV
4.4 Cost centres and cost units 1
4.5 Preparation of cost sheet 2
4.6 Class Test 1

5.1 Budgeting – Meaning and Concepts 2


5.2 Budgetary control system 2
5.3 Types of budget: Production, sales, cash 2
V
5.4 Types of budget: Flexible, Fixed budget 2
5.5 Zero Base Budget 1
5.6 Class Test 1
Total 50

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