Management Accounting – Syllabus | BBA (Pokhara University) Third Semester

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Management AccountingPokhara University (PU)
Management Accounting – Syllabus
BBA (Bachelor of Business Administration)
For: Second Year | Third Semester
ACC 103.3 | Credit Hours: 3

Course Objectives:
This course aims to provide an understanding of cost and cost behavior and develop an ability to use cost information for planning and control decision.

Course Contents:

  1. Introduction: 4 hours
    Concept, scope and objectives of managerial accounting; changing role of management accounting in a dynamic business environment; managerial versus financial accounting, managerial accountant in an organization, controllership accounting responsibility and limitation, managerial accounting as a career.
  2. Basis Cost Management, Allocation and Product Cost Determination: 9 hours
    Cost concepts, manufacturing costs, manufacturing costs flows, product costs in service industry, firms and non-profit organizations; cost behavior patterns, variable cost and fixed costs, direct, controllable and uncontrollable costs. Opportunity costs sunk costs, differential costs marginal and average costs; cost estimation; product cost definition for manufacturing, service and retail industries; need for accurate determination of product costs, target analysis; analyzing cost to activities.
  3. Income Recognition, Measurement and Reporting: 3 hours
    Absorption and variable costing, reconciliation under absorption and variable costing
  4. Cost- Volume-Profit Analysis: 10 hours
    Assumptions behind breakeven analysis, breakeven formula derivation and significance, profit volume graph and its usefulness, contribution margin and its interpretations, goal setting and breakeven analysis, multiple products and breakeven rules, cost structure and operating leverage, introduction to activity-based costing.
  5. Planning and Control Systems: 10 hours
    Budgeting and profit planning, master budgeting, cash budgeting, flexible budgeting, concept of responsibility accounting.
  6. Alternative Decision Making: 6 hours
    Make or buy, drop or continue, accept or reject a special offer, replacement of assets.
  7. Capital Expenditure Decisions: 6 hours
    Concept of present value, discounted, cash-flow analysis, methods for making investment decisions.

Text Book:

  1. Hilton, Ronald W: Managerial Accounting. Tata McGraw- Hill.

Reference Books:

  1. Horngren. Charles T.. Gary I.. Sundem, and William O..Stratton: Introduction to Management Accountancy, Prentice- Hall of India
  2. Bajracharya, Ojha, Goet, Sharma: Management Accounting in Nepal, Asmita Publishers, Kathmandu, 2005.

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