Managerial Accounting

Course Name: 

Managerial Accounting (MBA721)

Programme: 

MBA

Semester: 

Second

Category: 

Functional Courses

Credits (L-T-P): 

(3-0-0) 3

Content: 

Organizations and accounting - Differences between Financial Accounting and Management Accounting - Understanding Financial Statements - Interpreting Financial Statements Financial Statement Analyses – Horizontal and Vertical Analyses – Value Chain Analysis - Significant Accounting Policies, Accounting Standards - Features of Corporate Accounting - Creative Accounting - Cash Flow and Fund Flow Techniques - Costs - Cost Estimation - Estimating Product Costs and Activity-Based Costing - Product Planning Decisions - Cost-Volume-Profit Analysis - Budgets and Budgeting - Cost Allocations - Traditional Absorption Costing Systems - Management Accounting in a Changing Environment.

References: 

1. Horngreen and Sundlem - Introduction to Management Accounting, PHI
2. Manmohan&Goyal - Principles of Management Accounting, SahityaBhawan Publications, 1998
3. Maheshwari S. N., Management Accounting and Financial Control, Sultan Chand & Sons

Department: 

School of Management
 

Contact us

K B Kiran, Professor and Head
School of Management, NITK, Surathkal
Srinivasanagar P.O, Mangalore - 575025
Karnataka, India.

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