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Pondicherry University MBA 1st year Syllabus ACCOUNTING FOR MANAGERS
Posted Date: 21 Jul 2008 Resource Type: News/Announcements Category: Education
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Posted By: bharath sudar Member Level: Platinum
Rating:  Points: 2
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COURSE CODE: 36,37,38 & 39 PAPER CODE:H1030
PAPER-III
ACCOUNTING FOR MANAGERS
UNIT -I
Book-keeping and Accounting -- Accounting - Branches of Accounting - Concept and Role of Financial Accounting and Management Accounting - International Accounting Standards. Financial Accounting - Concepts and Conventions - Double Entry System - Preparation of Journal, Ledger and Trial Balance - Preparation of Final Accounts: Trading, Profit and Loss Account and Balance Sheet - Groups interested in Accounting Information - Introduction to Tally Package.
UNIT-II
Capital and Revenue Expenditure and Receipts - Depreciation - Meaning - Causes ¬Methods of Calculating Depreciation: Straight Line Method, Diminishing Balance Method and Annuity Method.
UNIT -III
Financial statement analysis and interpretation - Types of Analysis - Objectives - Tools of Analysis - Ratio Analysis: Objectives, Uses and Limitations - Classification of Ratios: Liquidity, Profitability, Financial and Turnover Ratios - Funds Flow Analysis and Cash Flow Analysis: Sources and Uses of Funds, Preparation of Funds Flow statement, Uses and Limitations.
UNIT -IV
Breakeven Analysis - Cost Volume Profit Relationship - Applications of Marginal Costing Techniques: Fixing Selling Price, Make of Buy, Accepting a foreign order, Deciding sales mix.
UNIT - V
Cost Accounting - Concepts -Distinction between Costing and Cost Accounting - Elements of Cost - Preparation of Cost Sheet - Types of Costs.
REFERENCES
1. Horngren.C.T., ACCOUNTING FOR MANAGEMENT CONTROL - AN NTRODUCTION, Englewood Cliffs, Prentice Hall, 1965.
2. Anthony,r.N., MANAGEMENT ACCOUNTING-TEXT AND CASES, Homewood,R.D., Inwin, 1964.
3. Charumathi,B and Vinayakam,N., FINANCIAL ACCOUNTING, S.Chand & Company Ltd., New Delhi, 2002.
4. Maheswari,S.N., MANAGEMENT ACCOUNTING, Sultan Chand & Sons, New Delhi.
5. Hingorani, Ramanathan & Grewal, MANAGEMENT ACCOUNTING.
6. Jain S.P. and Narang, K.L., COST ACCOUNTING.
For more details, visit http://www.pondiuni.org/DDE/mbasyllabus.html
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