Madras University IDE Syllabus for M.B.A Management Accounting - Paper IV
This article has the syllabus of M.B.A Management Accounting - Paper IV of University of Madras IDE. It is for all the first year student of M.B.A Institute of Distance education for University of Madras with reference books needed. Subject Code: PBA 104.
Master of Business Administration
First Year Paper IV - Management Accounting Syllabus
Management Accounting – Meaning and Purpose
Financial Accounting – Preparation of Income statement and Balance Sheet –Interpretation and use of these statements by management.
1. Ratio Analysis and Funds Statement.
2. Capital Expenditure Evaluation – Capital budgetary concept – Methods – Limitations – Capital Expenditure Control.
3. Budgetary Control – Nature and objective of budgetary control – Limitations.
4. Cost Accounting – Elements of cost – Cost of goods manufactured – Pricing of elements – Basis of allocation – Standard costing and variance analysis – Job and process costing.
5. Marginal Costing – Cost Volume – Profit relationship – Break – Even Analysis – Direct costing vs Absorption costing.
6. Reporting to Management – Uses of Accounting information in Managerial decision - making.References
1. J.R. Batliboi, Double entry Book – Keeping – The Standard Accounting Publication Pvt. Ltd., India.
2. Horngren. Sundem Sralton, Introduction to Management Accounting, New Delhi, Prentice Hall of India Pvt. Ltd., 1999.
3. Man Mohan & S.N. Goyal, Principal of Management Accounting – Sahityabhavan, 2000.
4. I.M Pandey, Management Accounting, 3rd edition New Delhi, Vikas Publication, 2000.
5. Robert N.Antony, Management Accounting Principles – D.B. Tareporevala Sons & Co. Ltd.
6. Ronald N. Hilton, Managerial Accounting, 5th edition New Delhi, Tata McGraw Hill, 2002.
7. Srinivasan N.P. Management Accounting Sterling Publication, 1996.
Reference: https://www.ideunom.ac.in/