Course Outline

Master of Business Administration

(Dual)

(Class of 2025-2027)

Course Code and Title MBAC 0101

Management Accounting
Credits 3

Trimester and Academic Year I-Term, A.Y. 2025 -26

Course Pre-requisite(s) Student should have basic knowledge

of Accountancy

Course Requirements Students should have a basic

knowledge of Accountancy

Course Schedule (day and time of class) As per University Timetable

Classroom # (Location) AB-XII, 1019,1013

Course Instructor Prof. Akanksha Singh [A&B]

Email [email protected]

Telephone Number (for office appointments) 8272840064

Student Consultation Hours 5-5:50 PM; Monday to Friday

Office location AB XII 5031

I. Course Overview
The course "Management Accounting" provides students with a comprehensive
understanding of financial and management accounting principles and practices.
The course aims to equip students with the ability to use management accounting
information in strategic decision-making processes. They will develop skills to
evaluate financial performance, assess the financial health of a company, and make
sound financial decisions to maximize shareholder value. Through this course
students will engage through lectures, case studies, discussions, projects, and hands
on through excel for analyzing financial real data of the companies.

II. Course Objectives

The objectives of the course are:
 Familiarize students with the application of accounting principles and conventions
in recording of business transaction.
 Instruct students about extracting financial data of listed companies from the
internet.
 Educate students about evaluation of a company’s financial performance on
liquidity, solvency, and profitability ground.
 Guide students about presentation and communication of financial information
and report to various stakeholders.

III. Program Outcomes of MBA (Dual) Programs

At the end of MBA (Dual) program Students should be able to demonstrate:

PO1: Business Knowledge: A comprehensive understanding of core business concepts

across various disciplines, including finance, marketing, operations, and strategy.

PO2: Effective Communication: The ability to communicate clearly and persuasively, both
in written and oral formats, to convey complex business ideas and strategies.

PO3: Teamwork: The ability to work effectively in diverse teams, both as leaders and
collaborators.

PO4: Ethical Awareness: Awareness of ethical considerations in business decisions and an

understanding of the broader impact of their actions.

PSO1/APO1: Global Business Proficiency: Demonstrate knowledge of international

markets and cross-cultural management.

PSO2/APO2: Societal Impact: Apply their foundational business knowledge to address

local challenges and positively contribute to societal well-being.
 IV. Course Learning Outcomes (CLO)

By the end of the course, the students should be able to:

CO1. Explain accounting principles and golden rules of accounting.

CO2. Apply the Concept of Accounting in recording of business transaction.
CO3. Analyze financial data of listed companies based on different tools and techniques.
CO4: Evaluate and communicate financial data of listed companies to various
stakeholders

V. Mapping of CLOs with PLOs

PO 1 PO 2 PO 3 PO 4 PSO1 PSO2
CLO 1 L
CLO 2 M
CLO 3 M
CLO 4 H

VI. Assessment Components and Schedule:

Sr Assessment Schedule Overall CLO Brief Description of the
No. Components Weightage Assignment/ Project

There will be a class test on

the following concepts
1. Accounting Concepts
2. Accounting Conventions
3. Accounting Equation
Assignment 1 4. Accounting Cycle
After 7
1 10% CLO2  Purpose: To assess the first
[Class Test] Sessions
hand understanding of the
basic concepts related to
subject which are crucial
for placement.
 Feedback: Two Working
Days after Test
2 Assignment II After 10% CLO3 Assignment 2 will be given
12th after the 12th session of the
[Annual Session
Report course in which instructor will
Analysis] ask to prepare a
comprehensive analysis of
financial statement based on
Common size, comparative
and ratio analysis of the listed
company as assigned by the
instructor. Students will be
 required to go through the
Annual Report of company
assigned and make necessary
comments.
Assignments will be collected
through GLAMS portal. the
marks for the assignment will
be declared through GLAMS
portal itself.
Assignment will be given after
the 22th session of the course
in which instructor will ask to
prepare a comprehensive
analysis of Cash flow
statement of the listed
company as assigned by the
After instructor. Students will be
Assignment - CLO4 required to make suitable
3 22th 15%
III comments and projections
Session
based on historical data.

Assignments will be collected

through GLAMS portal. the
marks for the assignment will
be declared through GLAMS
portal itself.

 Below 75% - 0 Mark

 75% to 80% - 1 Mark
 80% to 85% - 2 Marks
 85% to 90% - 3 Marks
 90% to 95% - 4 Marks
5. Attendance 5%
 95% to 100% - 5 Marks
In case of medical issues with
kind approval of competent
authority learner may appear
in hall exam if his/her
attendance is equal or more
than 60% but o mark will be
assigned to him / her
 Conceptual, scenario and
Practical/ application-based
questions. The paper would
comprise questions which are:
20% basic, 50% intermediate
End Trimester CLO 2, and 30% advanced level.
6 60%
Examination 3, 4
Exam will be as scheduled in
Academic Calendar of the
Institute
Coverage- 50% Module I
Term; 50% Module II

Total 100%
VII. List of Modules, Topics, and Subtopics (Syllabus)

Module No Content (Topic and Subtopics) Teaching

Hrs.
Understanding and Interpreting Financial Statements:
Financial Information: Providers and Users of Financial
Information, Accounting Principles: Concepts and Conventions, 15 Hours
Accounting Cycle
Golden Rules of Double Entry System, Preparation of Journal (with
Module I Goods and Services Tax entries)
Preparation of Final Statement as per Companies Act, 2013
Financial Statement Analysis: Comparative Statement Analysis,
Common Size Statement Analysis, Trend Analysis & Ratio
Analysis using real life financial data of Listed Companies
MID-TERM EXAMINATION
Managerial Decision Making:
Preparation and Interpretation of Fund flow Statement
Preparation of Cash Flow Statement using Indirect Method with
adjustments (As per Accounting Standard 3).
Module II Break-even Analysis – Profit Volume Ratio, Break Even Point, 15 Hours
Margin of Safety
Budgeting and Budgetary Control: Preparation of Cash and
Flexible Budget
Triple Bottom Line, Sustainable Accounting, Environmental,
Social, and Governance (ESG) Scores
VIII. References:
Textbook Required

 Warren, C. S., Jones, J. P., Tayler, W. B. Financial and Managerial Accounting. 15

e. Cengage.

 Godwin, Alderman, Sanyal. Financial Accounting. Cengage.

IX. Other Reference:

 Kimmel, P. D., Weygandt, J. J., & Kieso, D. E. Financial Accounting: Tools for
Business Decision-Making. Wiley.
 Langfield-Smith, K., Thorne, H., Smith, D., & Hilton, R. Management Accounting:
Information for Managing and Creating Value. McGraw-Hill Education.
 Harrison, W. T., Horngren, C. T., & Thomas, C. W. Financial Accounting. Pearson.
 Wild, J. J., Shaw, K. W., & Chiappetta, B. Financial Accounting: Information for
Decisions. McGraw-Hill Education.
 Atkinson, A. A., Kaplan, R. S., Matsumura, E. M., & Young, S. M. Management
Accounting: Information for Decision-Making and Strategy Execution. Pearson.

X. E-Resources
https://www.wallstreetmojo.com/financial-accounting/
https://www.wallstreetmojo.com/ratio-analysis/
https://www.icai.org/post/19138

YouTube Video:

 https://www.youtube.com/watch?v=7CX4F2Adubs&t=847s
 https://www.youtube.com/watch?v=1v8hRZ36--c
 https://www.youtube.com/watch?v=VKLEBDLeLLQ
XI. Session Plan

Learning
Module Lecture Topic Reading-Material Subtopic Pedagogy
Outcomes
CLO 1
By the end of this
session, the
Introduction of students will have
Module - 1

Financial and PPT & an overview of this

1 T1: Chapter 1, Page 4-7
Management Discussion course, its
Accounting contents, expected
outcomes, and
Introduction

assessment
artifacts.
CLO 2
Key users of By the end of this
financial session, the
Module - 1

information, PPT & students will have a

2 T2: Chapter 1, Page 11-13
importance, and Discussion brief understanding
role in business on Users and role
environment of financial
information.
CLO 1
By the end of this
session Explain
Module - 1

Classroom
Golder rules of accounting
3 T2: Chapter 3, Page 69-71 Board &
Recording of Business transaction

accounting principles and

Discussion
golden rules of
accounting.

4 T2: Chapter 3, Page 72-73 Journal Entries Numerical & CLO 2

Discussion By the end of this
session students
Module - 1

will be able apply

the Concept of
Accounting in
recording of
business
transaction.
 Learning
Module Lecture Topic Reading-Material Subtopic Pedagogy
Outcomes
CLO 2
By the end of this
session students
Module - 1

https://cleartax.in/s/ will be able apply

Journal entries Numerical &
5 accounting-entries-under- the Concept of
with GST Discussion
GST Accounting in
recording of
business
transaction.
CLO 2
By the end of this
session, the
Final A/Cs as per Companies Act 2013
Module - 1

https://www.mca.gov.in/ Introduction of students will have

PPT &
6 Ministry/pdf/ companies Act an understanding
Discussion
CompaniesAct2013.pdf 2013 of the
fundamentals of
Companies Act
2013
CLO 2
By the end of this
Module - 1

Income Classroom session, the

7 T2: Chapter 2, Page 30-36 Statement and Board & students will be
Balance Sheet Discussion able to prepare an
income statement
and Balance Sheet.
CLO 2
Analysis of Financial statement I

By the end of this

session, the
students will be
Comparative able to compare
Module - 1

Balance sheet and Discussion & financial

8 T2: Chapter 2, Page 36-38
income statement Numerical performance of
companies using
comparative and
common size
financial
statements.
 Learning
Module Lecture Topic Reading-Material Subtopic Pedagogy
Outcomes
CLO 2
By the end of this
session, the
students will be
Common Size able to compare
Module - 1

Balance sheet and Discussion & financial

9 T2: Chapter 2, Page 38-39
income statement Numerical performance of
Analysis of Financial statement II

companies using
comparative and
common size
financial
statements.
CLO 2
By the end of this
session, the
students will be
Comprehensive
able to compare
Module - 1

analysis of real Screener and

financial
10 T2: Chapter 2, Page 40-47 data based on money
performance of
comparative and control companies using
common size
comparative and
common size
financial
statements.
CLO 2
By the end of this
session, the
Module - 1

Ratio Analysis: students will be

T2: Chapter 12, Page 334- Numerical &
Analysis of Financial statement III

11 Profitability able to compare

337 Discussion
Ratios financial
performance of
companies using
Ratio Analysis
12 T2: Chapter 12, Page 338- Ratio Analysis: Numerical & CLO 2
339 Efficiency Ratios Discussion By the end of this
session, the
Module - 1

students will be
able to compare
financial
performance of
companies using
Ratio Analysis
 Learning
Module Lecture Topic Reading-Material Subtopic Pedagogy
Outcomes
CLO 2
By the end of this
session, the
Module - 1

Ratio Analysis: students will be

T2: Chapter 12, Page 337- Numerical &
13 Liquidity and able to compare
338; 340-342 Discussion
solvency Ratios financial
performance of
companies using
Ratio Analysis
CLO 2
By the end of this
session, the
Ratio Analysis:
Module - 1

students will be
T2: Chapter 10, Page 283- Analysis and Screener and
14 able to compare
286 interpretation Money control
financial
using real data
performance of
companies using
Ratio Analysis

Practice and
Module -

15 - problem-solving Discussion -
1

session

CLO 3
Preparation and presentation of Fund flow and Cash Flow

By the end of this

Module - 2

https://tallysolutions.com/ session, the

Fund flow Numerical &
16 accounting/fund-flow- students will be
statement-I Discussion
statement able to prepare
Fund flow and cash
flow statement.
CLO 3
By the end of this
Module - 2

statement

https://tallysolutions.com/ session, the

Fund flow PPT &
17 accounting/fund-flow- students will be
statement-II Numerical
statement able to prepare
Fund flow and cash
flow statement.
18 T1: Chapter 13, Page 628- Cash Flow PPT & CLO 3
636 Statement-I Discussion By the end of this
Module - 2

session, the
students will be
able to prepare
Fund flow and cash
flow statement.
 Learning
Module Lecture Topic Reading-Material Subtopic Pedagogy
Outcomes
CLO 3
By the end of this
Module - 2

session, the
T1: Chapter 13, Page 637- Cash Flow PPT &
19 students will be
648 Statement-II Numerical
able to prepare
Fund flow and cash
flow statement.
CLO 3
By the end of this
session, the
Module - 2

students will be
T1: Chapter 20, Page Break even PPT &
20 able to identify and
1007-1011 Point Discussion
calculate break-
even point, P/v
Ratio and Margin of
Break even Analysis

safety
CLO 3
By the end of this
session, the
Module - 2

students will be
T1: Chapter 20, Page P/V Ratio & PPT &
21 able to identify and
1012-1021 Margin of Safety Discussion
calculate break-
even point, P/v
Ratio and Margin of
safety
CLO 3
By the end of this
session, the
Module - 2

Introduction of
T1: Chapter 22, PPT & students will be
22 budget and
Page 1100-1104 Discussion able to prepare
budgetary Control
Budget and able to
apply controlling
techniques.
23 T1: Chapter 22, Cash Budget-I Classroom CLO 3
Budget and budgetary

Page 1116-1118 Board By the end of this

Introduction of

& Discussion session, the

Module - 2

students will be
able to prepare
Budget and able to
apply controlling
techniques.
 Learning
Module Lecture Topic Reading-Material Subtopic Pedagogy
Outcomes
CLO 3
By the end of this
session, the
Module - 2

Classroom
T1: Chapter 22, students will be
24 Cash Budget -II Board
Page 1118-1120 able to prepare
& Discussion
Budget and able to
apply controlling
techniques.
CLO 3
By the end of this
session, the
Module - 2

Classroom
Control

T1: Chapter 22, students will be

25 Flexible Budget-I Board
Page 1104-1105 able to prepare
& Discussion
Budget and able to
apply controlling
techniques..
CLO 3
By the end of this
session, the
Module - 2

Classroom
T1: Chapter 22, students will be
26 Flexible Budget-II Board
Page 1104-1105 able to prepare
& Discussion
Budget and able to
apply controlling
techniques.
CLO 4
By the end of this
"The Triple Bottom Line: Triple Bottom Line session, the
Module - 2

PPTs
What Is It and How Does It & students will be
27 &
Work?" by Timothy F. Sustainability familiar with the
Discussion
Sustainability Accounting

Slaper and Tanya J. Hall Accounting concept of

Sustainability
accounting.
"Sustainability Accounting CLO 4
– Exploring the Links By the end of this
Case study on
between Sustainability session, the
Module - 2

Sustainability
Reporting and Case students will be
28 Accounting
Sustainability Discussion familiar with the
(Johnson & concept of
Management" by Stefan
Johnson) Sustainability
Schaltegger and Marcus
accounting.
Wagner
 Learning
Module Lecture Topic Reading-Material Subtopic Pedagogy
Outcomes
CLO 4
By the end of this

Environmental, social and Governance

session, the
Module - 2

PPT & students will be

29 https://www.msci.com/ ESG Scores
Discussion familiar with the
concept of ESG and
its importance in
present scenario.
CLO 4
By the end of this
"ESG Ratings: A Compass session, the
Module - 2

without Direction" by Case study on Case students will be

30
MSCI ESG Score Discussion familiar with the
concept of ESG and
its importance in
present scenario.
XII. Instructions: The following parameters would be considered for evaluation of
Moodle test, term paper presentation, and end term examination
a. Conceptual Clarity
b. Ability to apply relevant concepts/frameworks.
c. Analysis of data
d. Interpretation of results
e. Format and language

XIII. Institute’s Policy Statements

The student is required to have a clear comprehension of the specific details included in this
document. This course requires a significant commitment in and outside the classroom. The
learning tasks in this course include class discussions, exercises & problems, and self-study.
In addition, students are required to complete the various assignments/projects.
XIV. GLA-LMS

GLALMS is used to host course resources for all courses. Students can download lectures,
additional reading materials, and tutorial notes to support class participation.
XV. Time budgeting in course planning:
Classes 4 hours per week for 08 weeks 30 hours

Reading Prescribed readings and making notes 20 hours

Preparation of set questions,

Provided in the book 20 hours
exercises and problems

Study and revision for test and end

Self-preparations 15 hours
of Trimester examination

TOTAL 85 hours

XVI. Late Submission

Assessment tasks submitted after the due date, without prior approval/arrangement, will not
be accepted. Requests for an extension of time must be made with the faculty member
concerned and based on Special Consideration guidelines.

XVII. Plagiarism
Plagiarism is looked at as the presentation of the expressed thought or work of another person
as though it is one's own without properly acknowledging that person. Cases of plagiarism
will be dealt with according to the Plagiarism Policy of the institute. It is advisable that
students should read the relevant section of the Student Handbook for detailed guidelines. It is
also advisable that students must not allow other students to copy their work and must take
care to safeguard against this happening. In cases of copying, normally all students involved
will be penalized equally; an exception can be made if a student can demonstrate the work as
their own and reasonable care was exercised to safeguard against copying.
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