UNIVERSITY OF MADRAS
B.B.A. DEGREE PROGRAMME IN BUSINESS ADMINISTRATION
SYLLABUS WITH EFFECT FROM 2023-2024
Marks
Inst. Hours
Category
Credits
External
Subject
Subject Name L T P O
Total
CIA
Code
150C2B Accounting for Managers II Core Y - - - 5 5 25 75 100
Learning Objectives
CLO1 To provide basic understanding of cost concepts and classification.
To develop skills in tools & techniques and critically evaluate decision making in
CLO2
business.
CLO3 To understand various ratios and cash flow related to finance
CLO4 To recognize the role of budgets and variance as a tool of planning and control.
To gain insights into the fundamental principles of accounting and use them in day-
CLO5
to-day business scenarios
Learning
No. of
UNIT Details Objective
Hours
s
Cost accounting – Meaning, nature, scope and functions, need,
I importance and limitations- Cost concepts and classification – 12 CLO1
Cost sheets – Tenders & Quotation
Management accounting – Meaning, nature, scope and
functions, need, importance and limitations – Management
Accounting vs. Cost Accounting. Management Accounting vs.
II Financial Accounting. 12 CLO2
Analysis and Interpretation of financial statements – Nature,
objectives, essentials and tools, methods – Comparative
Statements, Common Size statement and Trend analysis.
Ratio Analysis – Interpretation, benefits and limitations.
III Classification of ratios - Liquidity, Profitability, turnover. Cash 12 CLO3
flow and Funds flow statement(only Theory).
Budgets and budgetary control – Meaning, objectives, merits
IV and demerits – Sales, Production, flexible budgets and cash 12 CLO4
budget
V Marginal Costing – CVP analysis – Break even analysis 12 CLO5
Total 60
UNIVERSITY OF MADRAS
B.B.A. DEGREE PROGRAMME IN BUSINESS ADMINISTRATION
SYLLABUS WITH EFFECT FROM 2023-2024
Course Outcomes
Course
On completion of this course, students will; Program Outcomes
Outcomes
CO1 Interpret cost sheet & write comments. PO1, PO2, PO4
CO2 Compare cost, management & financial accounting PO6
Analyze the various ratio and compare it with
CO3 PO2, PO6
standards to assess deviations
CO4 Estimate budget and use budgetary control PO1, PO2,PO8
CO5 Evaluate marginal costing and its components PO2, PO6
Reading List
Gupta, R.L and M. Radhaswamy.AdvancedAccountancy,Sultan Chand & Sons,
1.
2016.
2. T. S. and A .Murthy. Management Accounting. Chennai: Margham, 2007.
3. Jain S.P and K.L Narang. Advanced Accountancy (Part II).Kalyani, 2007.
4 Maheshwari S.N, Advanced Accountancy (Part1I). Vikas, 2007.
Man Mohan and S.N. Goyal. Principles of Management Accounting. Agra:
5
Sahitya Shawan, 2017.
References Books
Dr.K.Ganesan& S. UshenaBegam, Accounting for Managers – Volume II,
1.
Charulatha Publications, Chennai
T. S. Reddy and Hari Prasad Reddy- Management Accounting, Margham
2.
Publication, 2016
Antony Atkinson, Rebert S Kalpan, Advance Management Accounting, Pearson
3.
Publications,2015.
Horngren Sunderu Stratton, Introduction to Management Accounting, Pearson
4.
Education,2013.
Rajiv Kumar Goel & Ishaan Goel, Concept Building Approach to Management
5.
Accounting ,2019
Colin Drury, Management and Cost Accounting (with CourseMate and eBook
6.
Access), Cengage, 2015.
Web Resources
https://www.toppr.com/guides/fundamentals-of-accounting/fundamentals-of-
1
cost-accounting/meaning-of-management-accounting/
2 https://efinancemanagement.com/financial-accounting/management-accounting
http://www.accountingnotes.net/management-accounting/management-
3
accountingmeaning-limitations-and-scope/5859
4 https://www.wallstreetmojo.com/ratio-analysis/
http://www.accountingnotes.net/cost-accounting/variance-analysis/what-is-
5
varianceanalysis-cost-accounting/10656
UNIVERSITY OF MADRAS
B.B.A. DEGREE PROGRAMME IN BUSINESS ADMINISTRATION
SYLLABUS WITH EFFECT FROM 2023-2024
Methods of Evaluation (Theory – 40% and Problems – 60%)
Continuous Internal Assessment Test
Internal Assignments
25 Marks
Evaluation Seminar
Attendance and Class Participation
External
End Semester Examination 75 Marks
Evaluation
Total 100 Marks
Methods of Assessment
Recall (K1) Simple definitions, MCQ, Recall steps, Concept definitions
Understand/
MCQ, True/False, Short essays, Concept explanations, short summary or
Comprehend
overview
(K2)
Application Suggest idea/concept with examples, Suggest formulae, Solve problems,
(K3) Observe, Explain
Problem-solving questions, Finish a procedure in many steps, Differentiate
Analyze (K4)
between various ideas, Map knowledge
Evaluate
Longer essay/ Evaluation essay, Critique or justify with pros and cons
(K5)
Check knowledge in specific or offbeat situations, Discussion, Debating or
Create (K6)
Presentations
Mapping with program outcomes
PO 1 PO 2 PO 3 PO 4 PO 5 PO 6 PO 7 PO 8
CO 1 M M M M M S L M
CO 2 S M M M M S L S
CO 3 S M M M M S L S
CO 4 S M M M M S L M
CO 5 S M M M M S L M
S-Strong M-Medium L-Low
CO-PO Mapping with program specific outcomes (Course Articulation Matrix)
Level of Correlation between PSO’s and CO’s
CO /PO PSO1 PSO2 PSO3 PSO4 PSO5
CO1 3 3 3 3 3
CO2 3 3 3 3 3
CO3 3 3 3 3 3
CO4 3 3 3 3 3
CO5 3 3 3 3 3
Weightage 15 15 15 15 15
Weighted percentage of
3.0 3.0 3.0 3.0 3.0
Course Contribution to Pos
