Padmashree Dr. D. Y.

Patil Institute of MCA/ MBA (MBA PROGRAMME)

Lecture Plan for MBA I/ Sem. III (Aug. - Dec. 2014)

COURSE PLAN
Subject: Accounting For Decision Making

Lecture per week: 04

Class: MBA

Month & Year July 201-Nov 2015

Semester: I

A. Course Description

The MBA Course of studies spanning four semesters (Two years), provides a structured journey for the students to explore, learn
and experience the Business Management subjects through rigorous class room lectures combined with continuous interactions
with industry environment enabled through periodical industry visits, guest lectures and seminars from industry executives,
Internship projects as per syllabus and many more opportunities.
Through the MBA Course of studies starting from fundamental issues of business management aspects, the students personalities
undergo a metamorphosis in their capabilities to be industry ready and excel in their career objectives.
B. Course Objectives
Course Objectives:

1. To understand the basic concepts of financial accounting, cost accounting and management accounting
2. To know various tools from accounting and cost accounting which would facilitate the decision making
3. To develop analytical abilities to face the business situations
4. To equip the students with requisite knowledge, skills &right attitude necessary to provide effective leadership in a global
environment.
5. To develop competent management professionals with strong ethical values, capable of assuming a pivotal role in various
sectors of the Indian Economy & Society, aligned with the national priorities
6. To develop proactive thinking so as to perform effectively in the dynamic socio-economic and business ecosystem.

C. Learning Outcomes

Prescribed Textbooks
1. Text Books Management Accounting Dr. Mahesh Kulkarni
2. Accounting For Business Decisions by Dr. E B Khedkar and D B Bharati
Reference Books
1. Financial Cost and Management Accounting - P Periasamy
2. Management Accounting- Madhu Vij
3. Fundamentals of Management Accounting H. V Jhamb
4. Cost and Management Accounting M N Arora
5. Financial Accounting for Managers Mr. Sanjay Dhmija, Pearson Publications
6. Management Accounting Mr. Anthony Atkinson, Robert Kaplan, Pearson
7. Management Accounting Mr. Khan and Mr. Jain, Tata McGraw Hill
8. Financial Accounting part I Mr. S. N. Maheshwari
9. Accounting For Management-Jawarhar Lal
D. Pedagogical Approach

A part from the classroom teaching pedagogy students today indeed requires exposure to enhance their employability as per the
demand of industry. This necessitates adoption of beyond classroom teaching methodologies, carving problem-based learning
approach among them. Since knowledge is no longer concise within the scope of classroom, various methodologies are been practiced
to, meet the expectation of industries and shorter down the distance between conceptual and practical knowledge.
Traditional approach of teaching that is interaction between the Teacher and Students has been in practice form ancient times. It was
adopted by most of the teachers, where the learner used get the knowledge through the lecture delivered by the teacher. Classrooms
Methodologies serves best when they are supplemented by the student participation through interaction with the Teacher. This type of
interaction in the class helps the learners to identify their own learning methods and grasp the maximum knowledge.

Lecture Plan
Text Books: [TB]
Sr. No.

Title Books

Author

Publisher

Introduction to Management Accounting

Horngreen and Sundlem

TMH

Principles of Management Accounting

Manmohan & Goyal

PHI

Management Accounting

Dr. E.B. Khedkar, Dr. D.B.

Bharati

--

Cost and Management Accounting

S.M.Inamdar

PHI EEE

Management Accounting

Dr. Mahesh Kulkarni

Everest Publishing

Double Entry Book Keeping

T.S.Grewal

Principles and Practice of Cost Accounting

Ashish K. Bhattacharya

TMH

Management Accounting 3rd Ed.

- Khan & Jain

TMH

Theory & Problems in Management & Cost Accounting

Khan & Jain

McGraw Hill

10

Cost Accounting

Jawaharlal

PHI

11

Management Accounting

Dr. A. P. Rao

Everest Publishing

12

Management accounting

I.M.Pandey

Vikas Publication

Reference Books: [RB]

1. Accounting ; Text and Cases- Anthony, R N
2. Accounting and Financial Management : Workbook3. Accounting and Financial Management Vol. I4. Accounting for decision making : workbook ICFAI
5. Financial Accounting : Text and Problems-Lal, J

ICFAI

ICFAI

6. Financial Accounting for Bcom, CA,CS & ICWA(Foundation) Courses-Maheshwari,S.N.

7. Financial Accounting for Managers -Dhimija, S
8. Financial Accounting Vol I- ICFAI
9. Financial Accounting Vol I :- work Book

ICFAI

10. Financial Accounting Vol II- ICFAI

11. Management ACCOUNTING I.M.PANDEY
12. Accounting and Financial Management ICFAI
13. Management accounting Robert Kalpan
14. Financial management Khan & Jain
15. Advanced Cost and Management Accounting V.K. Saxena
16. Management accounting Satish Inamdar
17. Cost and Management Accounting CAMA, S.M. Inamdar
18. Cost Accounting- Jawahar Lal
19. Cost Management Ravi Kishore
20. Introduction to Management Accounting

Dates of Lectures during the semester

Month
Week
1
2
3
4
5

July 15

August 15
5,6
12,13
19,20
26,27

Sept. 15
2,3
9
16
23,24
30

Oct. 15
1
7,8
14,15
21

Nov. 15

18,19
26

Outline of Topics Covered

Lectr.
No.

Topics To Be
Covered

Teaching
Methods

Teaching
Aid

Book
Referred

RB 6.1
RB 10.52

Basic Concepts,
Overview of
Financial
Accounting

RB 11.6-8

Discussion

PPT , White
Board

5-09 to18
12.4-17
RB 16.2

5-40 to 50
RB 11.16-18
12.4.17

Basic Concepts,
Overview of cost
Accounting

Discussion

PPT , White
Board

RB 16.4
RB 16.12-27
RB 17.1-08
RB 19.1

Websites Referred

Proposed
Date

Actual
Date

1.novella.mhhe.com/sites/dl/free/.../ed
monds8e_book_preface.pdf
2.www.slideshare.net/.../financialaccounting-concepts
3.https://books.google.co.in/books?isb
n=1285534662
4.www.accountingtools.com
Accounting Principles
5.bookboon.com/en/accountingconcepts-ebooks

05/08/2015 05/08/2015

1.
cga.nic.in/writereaddata/management_
accounting.pdf
2.
download.nos.org/srsec320newE/320
EL28a.pdf
3. icmai.in/upload/Students/Syllabus2008/.../Cost_Mgmt_Ac.pdf
4.
wikieducator.org/Introduction_to_Cos
t_Concepts
5. www.bu.ac.in/sde_book/bbm_account.pdf

05/08/2015 05/08/2015

Facul
ty
Sign.

5-26 to 31
RB 6.152
RB 11.5-11

Management
Accounting Review

Discussion

PPT , White
Board

12.54-67
RB 16.5-8
RB 17.217229

5 -14 to 25

Role Accounting in
A Business
Organization

Discussion

PPT , White
Board

12.54-107
RB 16.9

1.
nraomtr.blogspot.com/2011/12/financi
al-cost-and-management.html2.
https://www.cgapdnet.org/Non.../CourseNotes/2009/m
a1/module01.pdf3.
https://www.studyblue.com/notes/note
/.../managerial-accounting-review/..4.
www.londoninternational.ac.uk/sites/d
efault/.../ac3097_ch1-3.pdf5.
www.notepirate.com/course/manageri
al-management-accounting/

06/08/2015 06/08/2015

1. www.boundless.com ...
Overview of Key Elements of the
Business
2. www.ifac.org About IFAC News
& Events
3.
www.yourarticlelibrary.com/accountin
g/accounting-notes...functions...ac..
4. smallbusiness.chron.com Running
06/08/2015 06/08/2015
a Business Operating a Business
5.
www.swlearning.com/accounting/albr
echt/management_2e/.../exp_01.do...
6. museum-madness.blogspot.com
Financial Accounting
7.
businesscasestudies.co.uk/...accountan
ts...business.../the-role-of-the-acco...

5 -14 to 25

Relation between
Financial, Cost And
Management
Accounting,
Various Concepts

RB 16.10

Discussion

PPT , White
Board

RB 19.2-6

5-09 to18
RB 11.32-34
12.510-524

Accounting
Conventions Of
Financial
Accounting, Basics
Of Cost Accounting

Discussion

PPT , White
Board

RB 15.T1.11.4
RB 16.137160
RB 18.3-14
Rb 20.522550

1.
www.icsi.in/.../COST%20AND%20M
ANAGEMENT%20ACCOUNTING.2
. maaw.info/Chapter1.htm3.
www.ddegjust.ac.in/studymaterial/bba
/bba-304.pdf4.
www.ddegjust.ac.in/studymaterial/mc
12/08/2015 12/08/2015
om/mc-105.pdf5.
https://en.wikipedia.org/wiki/Manage
ment_accounting6. accountingsimplified.com/management/introducti
on/functions.html7.
classes.bus.oregonstate.edu/.../Manage
ment%20Accounting%20Chapter

1.
www.slideshare.net/Sweetp999/accoun
ting-concepts-24574470
2.
www.tutorialspoint.com/accounting_ba
sics/accounting_basics_tutorial.pdf
3.
https://en.wikipedia.org/wiki/Financial 12/08/2015 12/08/2015
_accounting
4.
www.businessdictionary.com/definitio
n/accounting-concepts.html
5.
beta.tutor2u.net/business/reference/acc
ounting-concepts-and-conventions

5-09 to18

Role of
Management
Accounting In The
Global Business
Environment.

RB 10.527

Discussion

PPT , White
Board

RB 11.64-69
RB 3.23

5-40 to 50

Understanding of
Financial
Statements:
Discussion
Financial statements
of proprietary

RB 6.152

PPT , White
Board

RB 10.446
RB 3.1
RB 20.784790

1.
sibresearch.org/uploads/2/7/9/9/27992
27/riber_b13-243_616-626.pdf2.
https://en.wikipedia.org/wiki/Manage
ment_accounting3. managementclass.com/courseware/mba/cost/01.ppt
4.
www.oocities.org/imacalumet/IMA10
0908.ppt5.
www.svtuition.org/2014/01/role-ofaccountant-in-modern.html6.
https://en.wikipedia.org/wiki/Manage
ment_accounting

13/08/2015 13/08/2015

1. www.kpmg.com/au/en/.../examplefinancial-statements/.../default.aspx
2.
https://www.ocf.berkeley.edu/~cchang
/pdf%20docs/ch003.pdf
3.
www.investopedia.com/.../financialsta
13/08/2015 13/08/2015
tements/financialstatements10.asp
4.
www.azauditor.gov/sites/default/files/
Financial_Stmt_User_Guide.pdf
5.
people.stern.nyu.edu/adamodar/pdfiles
/valn2ed/ch3.pdf

Understanding of
Financial
Statements and
partnership
organizations,
Financial statements
of limited
companies

5-51 to 63
RB 3.176

Discussion

PPT , White
Board

RB 17.230238
RB 20.726752

5-51 to 63

10

Schedule VIth of
Companies Act.

Discussion

PPT , White
Board

RB 3.182

5-51 to 63

11

Objectives of
Financial
Statements

Discussion

PPT , White
Board

RB 3.114

1. www.kpmg.com/au/en/.../examplefinancial-statements/.../default.aspx2.
https://www.ocf.berkeley.edu/~cchang
/pdf%20docs/ch003.pdf3.
www.investopedia.com/.../financialsta
19/08/2015 19/08/2015
tements/financialstatements10.asp4.
www.azauditor.gov/sites/default/files/
Financial_Stmt_User_Guide.pdf5.
people.stern.nyu.edu/adamodar/pdfiles
/valn2ed/ch3.pdf
1.
www.mca.gov.in/XBRL/pdf/Guidance
_Note_Rev_ScheduleVI.pdf
2. https://www.wirc-icai.org/ezinenew/.../NEW%20Schedule%20VI.pdf
3.
www.kpmg.com/IN/en/.../Accounting- 19/08/2015 19/08/2015
Auditing-Update-feb12.pdf
4. icmai.in/upload/Revised-schedule19-03-2013.pdf
5.
www.slideshare.net/ankurchaplot/revi
sed-schedule-vi
1.
accountlearning.blogspot.com/.../objec
tives-of-financial-statement.html2.
pakaccountants.com/objective-offinancial-statements/3.
www.fasb.org/pv_conceptual_framew
ork.pdf4.
20/08/2015 20/08/2015
www.ifrs.org/investor.../2011.../object
ive-of-financial-reporting.aspx5.
highered.mheducation.com/.../objectiv
es_of_financial_reporting.html6.
www.aasb.gov.au/admin/file/content1
02/c3/SAC2_8-90_2001V.pdf

5-204 to 239
RB 11.79-86

12

Cost Accounting:
Basic concepts of
Cost Accounting

RB 11.47-62

Discussion

PPT , White
Board

RB 3.425
RB 15.T.1.12
RB 18.26-31

1.
https://en.wikipedia.org/wiki/Cost_acc
ounting
2.
download.nos.org/srsec320newE/320
EL28a.pdf
3. www.slideshare.net/praveenojha/cost-concept-10931564
4.
www.csun.edu/~hcbus012/acct380/gui
des/chapter02.doc
5.
https://en.wikipedia.org/wiki/Cost_acc
ounting
20/08/2015 20/08/2015
6.
cga.nic.in/writereaddata/management_
accounting.pdf
7.
highered.mheducation.com/sites/dl/fre
e/.../809385/Hilton1ce_Ch02.pdf

5-239 to 275
RB 11.183187

13

Classification and
analysis of Costs,

Discussion

PPT , White
Board

RB 15.T.1.4
RB 17.09-28
RB 18.31-38

5-276 to 289
12.191-320

14

Relevant and
irrelevant costs

Discussion

PPT , White
Board

RB 15.T.1.41.6
RB 17.09-28

1.
citeseerx.ist.psu.edu/viewdoc/downloa
d?doi=10.1.1.454.19632.
education.svtuition.org/2010/11/costanalysis-concepts-and.html3.
www.fao.org/docrep/t0579e/t0579e03.
htm4.
www.slideshare.net/ranasingh0820/cla
26/08/2015 26/08/2015
ssification-of-cost-57668025.
www.fao.org/docrep/t0579e/t0579e03.
htm6.
www.microbuspub.com/pdfs/chapter4.
pdf7.
https://en.wikipedia.org/wiki/Cost_acc
ounting
1.
nptel.ac.in/courses/110101004/downlo
ads/Lecture%20Notes/.../lec1.pdf2.
www.mheducation.ca/college/garrison
5/graphics/...student/.../sld13.pdf3.
edblog.hkedcity.net/wp.../unit-9-costaccounting-decision-making-2.pdf4.
iosrjournals.org/iosrjbm/papers/Vol16issue3/...1/A016310107.pdf5.
novellaqalive2.mhhe.com/sites/dl/free/ 26/08/2015 26/08/2015
007000000x/216179/chap13.pdf6.
https://www.scribd.com/doc/.../96/Rel
evant-Costs-and-Irrelevant-Costs

5-290 to 338
12.191-320

15

Differential Costs,
Sunk Costs

Discussion

PPT , White
Board

RB 15.T.
RB 17.09-28
RB 18.38

5-290 to 338

16

Objectives Of Cost
Accounting,

Discussion

PPT , White
Board

RB 18.26-31

1.
https://books.google.co.in/books?isbn
=0324376154
2.
www.businessdictionary.com/definitio
n/sunk-cost.html
3.
www.anderson.ucla.edu/faculty/micha
el.williams/slide2.pdf
4.
www.anderson.ucla.edu/faculty/micha 27/08/2015 27/08/2015
el.williams/slide2.pdf
5.
www.accountingcoach.com/terms/S/s
unk-cost

1. www.investopedia.com/.../what-aremain-objectives-cost-accounting.asp2.
www.careerride.com/fa-costaccounting.aspx3.
bishwombar.blogspot.com/2012/07/co
st-accounting-its-importances.html4.
www.letslearnfinance.com/costaccounting-and-its-objectives.html5.
www.svtuition.org/2009/12/costaccounting-in-company-7.html6.
02/09/2015 02/09/2018
www.transtutors.com ... Cost
Management Help7.
smallbusiness.chron.com Accounting
& Bookkeeping Accounting

5-290 to 338
RB 4.436-439

17

Preparation Of Cost
Sheets

Discussion

PPT , White
Board

RB 15.T.1.12
RB 18.349415

5-290 to 338

18

Cost Control:
Elements of costs

Discussion

PPT , White
Board

RB 4.505-515
RB 18.27-36

1.
download.nos.org/srsec320newE/320
EL29a.pdf2.
cec.sakshat.ac.in/cec/B.Com/NMEICT
-COMMERCE2/Cost.../script.pdf3.
learncostaccounting.blogspot.com/201
0/03/cost-sheet.html4.
www.buzzle.com/articles/how-to02/09/2015 02/09/2015
prepare-cost-sheet.html5.
https://myfileuploads.files.wordpress.c
om/2008/02/2the-notes.doc6.
www.accountingformanagement.org/j
ob-cost-sheet/7.
cbse.nic.in/acctbus.../accounting%20f
or%20business-ii-pm-xii-chapter1.
1. www.careerride.com/fa-element-ofcost.aspx2.
www.preservearticles.com/.../whatare-the-various-elements-ofcost.html3.
www.slideshare.net/Rakshithabharani/
elements-of-cost4.
www.theglobaltutors.com/costaccounting/elements-of-costs.aspx5.
03/09/2015 03/09/2015
www.citeman.com/8318-elements-ofcosts.html6.
https://en.wikipedia.org/wiki/Cost_acc
ounting7.
eiilmuniversity.ac.in/coursepack/Com
merce/Elements_of_Costing.pdf8.
www.schneiderdowns.com
Resources Our Thoughts On

19

Material cost
control

Discussion

PPT , White
Board

1. cec.sakshat.ac.in/cec/b.com/nmeictcommerce2/cost.../60/.../script.pdf2.
https://www.safaribooksonline.com/li
brary/view/cost.../chapter004.xhtml3.
www.accountingexplanation.com/mat
erials_and_inventory_cost_control4.
5-290 to 338 www.asprova.jp MRP glossary TOP
Cost Control5.
RB 4.428-430 costkiller.net/tribune/.../ControllingMaterial-Costs-for-Profitability.pdf6.
RB16.161-218
www.accountingtools.com/questions... 03/09/2015 03/09/2015
RB 17.29-95 /what-is-direct-material-cost.html7.
www.mccc.edu/~horowitk/documents/
RB 18.134VanDerbeck_ch02.pdf8.
www.icsi.in/Study%20Material%20E
162
xecutive/.../COST%20AND%20MA...
9.
www.iosrjournals.org/ccount/click.ph
p?id=254210.
costauditorindia.co.in/pdf/06CAS-6Material%20Cost.pdf

5-290 to 338

20

Procurement,
Pricing of issues

Discussion

PPT , White
Board

12.393-472
RB 17.29-95

1. www.pwc.com/us/en/view/issue16/strategic-procurement.jhtml2.
https://www.wto.org/english/tratop_e/
gproc_e/.../ugandacase3_e.doc3.
www.cci.gov.in/.../SeemaGaurPublicP
rocurementAndCompetition.pdf4.
www2.warwick.ac.uk/fac/soc/economi
cs/staff/.../ec307term2lect1.ppt5.
www.cips.org.in/documents/2015/Mar 09/09/2015 09/09/2015
ch/Half-day/Srinivasan.pdf6.
www2.dse.unibo.it/calzolari/web/pape
rs/Ch4_Feb08_CUP.pdf7.
https://www.aei.org/.../five-factorsplaguing-pentagon-procurement/8.
planningcommission.gov.in/reports/se
report/ser/ser_msp.doc

21

22

Inventory Control
Techniques

Fixation Of Various
Levels Of Inventory

Discussion

Discussion

PPT , White
Board

PPT , White
Board

1. www.tradegecko.com/inventorymanagement-techniques2.
https://blog.udemy.com/inventorymanagement-techniques/3.
www.amanet.org Training
5-341 to 459 Seminars Classroom4.
www.seu.ac.lk/eltu/freedownload/12_
12.393-472
chapter6.pdf5.
RB16.168-231 highered.mheducation.com/sites/dl/fre
e/.../jacobs3e_sample_ch11.pdf6.
RB 18.81-126 www.ctclic.com/newsletters/customerfiles/inventory0602.pdf7. epub.uniregensburg.de/27256/1/ubr13608_ocr.
pdf8.
www.ime.unicamp.br/~andreani/MS5
15/capitulo12.pdf9.
www.ijsrp.org/research-paper0313/ijsrp-p15107.pdf
1.
www.seu.ac.lk/eltu/freedownload/12_
chapter6.pdf2.
5-341 to 459 www.icaiknowledgegateway.org/little
dms/folder1/material.pdf3.
RB16.131-218 www.careerride.com/fa-inventorylevels-explained.aspx4.
RB 17.29-95 https://books.google.co.in/books?isbn
=00701532645. www.coursehero.com
RB 18.81-126
... ECON ECON 34566.
https://books.google.co.in/books?isbn
=813173207X7.
https://books.google.co.in/books?isbn
=9332509506

09/09/2015 09/09/2015

16/09/2015 16/09/2015

5-341 to 459

23

Economic Order
Quantity, material
losses ,

Discussion

PPT , White
Board

RB 18.81-126

1.
www.investopedia.com/terms/e/econo
micorderquantity.asp2.
www.inc.com/encyclopedia/economic
-order-quantity-eoq.html3.
accountingexplained.com ...
Inventory Management4.
www.inventoryops.com/economic_or
der_quantity.html5.
www.accountingcoach.com/blog/what
-is-eoq6.
https://www.easycalculation.com/fina
16/09/2015 16/09/2015
nce/economic-order-quantity.php7.
www.businessdictionary.com/.../econo
mic-order-quantity-EOQ.html8.
www.thefreedictionary.com/economic
+order+quantity9.
home.ubalt.edu/ntsbarsh/businessstat/otherapplets/inventory.htm10.
www.lindo.com/doc/online_help/...0/e
conomic_order_quantity.htm11.
www.springer.com/cda/content/.../cda.
../9780387244921-c1.pdf12.
www.jstor.org/stable/2582421

5-341 to 459
RB 16.219253

24

Labor Cost Control

Discussion

PPT , White
Board

RB 17.97-137
RB 18.169189

1.
www.icaiknowledgegateway.org/little
dms/folder1/chapter-3-labour.pdf2.
www.svtuition.org/2010/08/laborcost-control.html3.
www.triplepundit.com/2011/09/contro
l-labor-costs-before-controls/4.
www.foodservicewarehouse.com/...co
ntrol-labor-costs/c28022.aspx5.
restaurantcentral.ca/Shortintervalsched
ulingProactivelabour.aspx6.
23/09/2015 23/09/2015
https://books.google.co.in/books?isbn
=81317290367.
https://books.google.co.in/books?isbn
=81208282248.
https://books.google.co.in/books?isbn
=007008775X9.
www.pa.com.au/.../cost_control_labou
r_management_whitepaper.pdf10.
wps.prenhall.com/chet_ninemeier_rest
aurantop_1/32/.../index.html

5-341 to 459
RB 16.219253

25

Time Keeping And

Time Booking

Discussion

PPT , White
Board

RB 17.97-137
RB 18.169189

1.
https://books.google.co.in/books?isbn
=12590265232.
www.careerride.com/fa-timebooking.aspx3.
https://books.google.co.in/books?isbn
=81203490834.
https://books.google.co.in/books?isbn
=93809016665.
https://books.google.co.in/books?isbn
=8188597481.6.
www.slideshare.net/.../labour-costcontrol-in-costaccountingbvraghunan.7.
www.accountingtools.com Payroll
Best Practices8.
23/09/2015 23/09/2015
s3.amazonaws.com/caclubindia/cdn/fo
rum/files/47_costing_basics.ppt9.
https://en.wikipedia.org/wiki/Time_bo
ok10.
https://www.icsi.edu/docs/webmodule
s/.../2.%20CMA-Executive.pdf11.
nsscdl.blogspot.com/.../scdlmanagement-accounting-mareference.html12.
www.cakart.in/.../cs-executivemodule-1-cost-managementaccounting13.
onlineaccountreading.blogspot.com/20
14/09/accounting-for-labor.html14.
www.sjec.edu.in/bcom_sem5.html

5-460 to 508
RB 16.219253

26

Labor Turnover ,
Overheads
Collection

Discussion

PPT , White
Board

RB 17.133182
RB 18.169189

27

Absorption Of
Overheads

Discussion

PPT , White
Board

1.
icmai.in/upload/Students/Download/G
roup-II-RTP-Dec-2012.pdf2.
https://books.google.co.in/books?isbn
=81224259413.
https://www.acowtancy.com/...labour..
.overheads/labour-turnovers/notes4.
www.primeacademy.com/progress/26 24/09/2015 24/09/2015
_peiiptestg2_pa.pdf5.
www.humanresourceexcellence.com/t
he-cost-of-staff-turnover6.
cpapro.eu/download/pdf/D203.pdf7.
www.itop.co.in/1%20marrks%20Qtns%20on
%20costing.pdf

1.
accountlearning.blogspot.com/2010/0
5-460 to 508
6/absorption-of-overheads.html2.
kfknowledgebank.kaplan.co.uk
RB 16.254ACCAPEDIA Wiki Pages3.
300
www.cimaglobal.com/Documents/.../J
OHNJOYCEARTICLE.pdf4.
RB 17.133www.accountingcoach.com/blog/fixed 24/09/2015 24/09/2015
182
-overhead-absorbed5.
RB18.225-274 https://en.wikipedia.org/wiki/Total_ab
sorption_costing6.
RB 20.588www.kkhsou.in/main/evidya2/manage
608
ment/absorption.html7.
www.svtuition.org/2012/10/methodsof-overhead-absorption.html

28

Decision Making
Tools

Discussion

PPT , White
Board

1.
www.balancedscorecard.org/portals/0/
pdf/descntls.pdf2.
www.mindtools.com/pages/main/new
MN_TED.htm3.
https://en.wikipedia.org/wiki/Decision
-making4. asq.org/learn-about5-460 to 508 quality/decision-makingtools/.../overview.html5.
www.cliffsnotes.com More Subjects
12.285-216
Principles of Management6.
RB 15.T.1.16- www.decision-making30/09/2015 30/09/2015
1.20
confidence.com/decision-makingtools.html7. www.businessballs.com
RB 18.627leadership/management8.
651
www.heartmath.org Resources
Downloads9.
www.tutorialspoint.com/management.
../decision_making_process.htm10.
en.grenoble-em.com/tools-decisionmaking11.
www.rand.org/content/dam/rand/pubs/
rgs.../RAND_RGSD260.pdf

7- 265 to 278
RB 11.235247

29

Marginal costing

Discussion

PPT , White
Board

RB 16.301388
RB 18.627651
RB 19.24-58

1.
https://en.wikipedia.org/wiki/Marginal
_cost2.
www.businessdictionary.com/definitio
n/marginal-cost.html3.
study.com/academy/.../marginal-costdefinition-equation-formula.html4.
www.tutorialspoint.com/...basics/cost_
accounting_marginal_costing.htm5.
www.investopedia.com/terms/m/marg
inalcostofproduction.asp6.
learncostaccounting.blogspot.com/201 30/09/2015 30/09/2015
0/.../marginal-costingdefinition.html7. costedu.blogspot.com/p/basic-costconcepts.html8.
www.thefreedictionary.com/marginal
+costing9.
www.thefreedictionary.com/marginal
+cost10.
intinno.iitkgp.ernet.in/courses/1123/wf
iles/221181

30

Make or buy

Discussion

PPT , White
Board

1.
www.investopedia.com/terms/m/make
-or-buy-decision.asp2.
7-312 to 413 www.tutorialspoint.com/management.
../the_make_or_buy_decision.htm3.
www.amanet.org Training Articles
RB 11.186& White Papers4.
188
www.atkearney.com/.../Make...Buy.../
RB 4.505
71569ecf-c266-484b-91a8-33858...5.
www.unf.edu/~dtanner/dtch/dt_ch21.h
12.563-608
tm6.
www.accountingcoach.com/terms/M/ 01/10/2015 01/10/2015
RB 18.627make-or-buy-decision7.
651
smallbusiness.chron.com ... Making
Business Decisions8.
RB 18.721apps.olin.wustl.edu/workingpapers/pdf
732
/2008-02-004.pdf9.
RB 19.187209 www.ifm.eng.cam.ac.uk Research
Strategy and Performance10.
simplestudies.com/make-or-buydecisions.html

7-312 to 413
RB 11.247253

31

Optimizing Product
Mix

Discussion

PPT , White
Board

RB 4.442-456
12.563-608
RB 19.561568

7-312 to 413

32

Break-even point

Discussion

PPT , White
Board

RB 3.482RB
18.637-648

1. www.lionhrtpub.com/orms/orms-602/frproduct.html2. informssim.org/wsc12papers/includes/files/in
v213.pdf3.
link.springer.com/chapter/10.1007%2
F11424925_424. www01.ibm.com/.../Optimization/Mix_Opti
mization_Overview.html5.
www.meiss.com/download/Spreadshe
et-Optimization-Solver.pdf6.
www.invivo01/10/2015 01/10/2015
bva.com/en/brand_mix_product/7.
interscience.in/IJCCT_Vol2Iss8/paper
11.pdf8.
ijcaonline.s1024.sureserver.com/volu
me26/number11/pxc3873999.pdf9.
www.ipsos.com/innoquest/sites/.../Inn
oQuest_Optimize_Your_Mix.pdf10.
douglasecastleconsultancy.com/catego
ry/optimizing-product-mix/
1. https://en.wikipedia.org/wiki/Breakeven2.
www.accountingcoach.com/breakeven-point/explanation3.
www.investopedia.com/terms/b/break
evenpoint.asp4. bizfinance.about.com
... Cost-Volume-Profit Analysis5.
www.investopedia.com/terms/b/break
evenpoint.asp6.
07/10/2015 07/10/2015
www.readyratios.com/reference/analy
sis/break_even_point.html7.
articles.bplans.com/break-evenanalysis/8. accountingexplained.com
Managerial Accounting CVP
Analysis9.
https://www.business.qld.gov.au/.../cal
culating-your-break-even-point

RB 3.447
12.231-284
33

Cost Volume Profit

Analysis

Discussion

PPT , White
Board

RB18.640647
Rb 20.44-69

34

35

Group and
Individual
Practicing Labor
Assignmen
Turnover Numerical
t,
Discussion
Group and
Individual
Assignmen
Practicing Labor
t,
Turnover Numerals Discussion

1. https://en.wikipedia.org/wiki/Cost
volumeprofit_analysis2.
accountingexplained.com/managerial/
cvp-analysis/3.
www.accaglobal.com/us/en/student/ex
am.../f5/.../CVP-analysis.html4.
highered.mheducation.com/sites/dl/fre
e/0073527114/.../chapter_3.pdf5.
www.wiley.com/college/sc/eldenburg/
ch03.pdf6.
www.smccd.net/accounts/nurre/online
/chtr6.html7.
www.csus.edu/indiv/m/mackeyjt/accy
121/powerpoint/11ch03.ppt8.
www.dummies.com/.../how-to07/10/2015 07/10/2015
prepare-a-costvolumeprofitanalysis.html9.
business.illinois.edu/doogar/302/Supp/
day3.ppt10.
www.cpaireland.ie/docs/.../F2.../costvolume-profit-(cvp)-analysis.pdf?...11.
opentuition.com/acca/f5/cost-volumeprofit-analysis-part-1/12.
quickbooks.intuit.com/.../how-toproject-profits-with-cost-volumeprofit..13.
www.unf.edu/~dtanner/dtch/dt_ch8.ht
m14.
www.accountingcoach.com/terms/C/c
ost-volume-profit

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36

37

38

39

40

41

42

43

Group and
Individual
Practicing Inventory
Assignmen
Control
t,
Discussion
Group and
Individual
Practicing Inventory
Assignmen
Control
t,
Discussion
Group and
Individual
Practicing Marginal
Assignmen
Costing Numericals
t,
Discussion
Group and
Individual
Practicing Marginal
Assignmen
Costing Numericals
t,
Discussion
Group and
Practicing Make or Individual
Buy Decision
Assignmen
Numericals
t,
Discussion
Group and
Practicing Make or Individual
Buy Descion
Assignmen
Numerials
t,
Discussion
Group and
Practising Break
Individual
Even Point
Assignmen
Numerials
t,
Discussion
Group and
Practising Break
Individual
Even Point
Assignmen
Numerials
t,
Discussion

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Continuous Evaluation Plan:

No.

Method

Purpose

Management

Written Test

Mid Term Exam

Written Test

To Assess theoretical understanding of the

concepts & fundamentals

Presentation I

Date

Presentation II

End Term Exam

To Assess Verbal Skills, Leadership,

Acceptability in team.

Objective Test 1

To assess depth of Subject knowledge skills

Objective Test 2

To assess depth of Subject knowledge skills

Objective Test 3

To assess depth of Subject knowledge skills

Objective Test 4

To assess depth of Subject knowledge skills

Objective Test 5

To assess depth of Subject knowledge skills

Group Review

To assess students demonstration and give

them feedback.

Book Review

To assess overall presentation skills

Common Assessment