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BA9206 ACCOUNTING FOR MANAGEMENT SYLLABUS | ANNA UNIVERSITY MBA 1ST SEMESTER SYLLABUS REGULATION 2009 2011 2012-2013

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BA9206 ACCOUNTING FOR MANAGEMENT SYLLABUS | ANNA UNIVERSITY MBA 1ST SEMESTER SYLLABUS REGULATION 2009 2011 2012-2013 BELOW IS THE ANNA UNIVERSITY FIRST SEMESTER MBA MASTER OF BUSINESS ADMINISTRATION DEPARTMENT SYLLABUS, TEXTBOOKS, REFERENCE BOOKS,EXAM PORTIONS,QUESTION BANK,PREVIOUS YEAR QUESTION PAPERS,MODEL QUESTION PAPERS, CLASS NOTES, IMPORTANT 2 MARKS, 8 MARKS, 16 MARKS TOPICS. IT IS APPLICABLE FOR ALL STUDENTS ADMITTED IN THE YEAR 2011 2012-2013 (ANNA UNIVERSITY CHENNAI,TRICHY,MADURAI,TIRUNELVELI,COIMBATORE), 2008 REGULATION OF ANNA UNIVERSITY CHENNAI AND STUDENTS ADMITTED IN ANNA UNIVERSITY CHENNAI DURING 2009


BA9206 ACCOUNTING FOR MANAGEMENT LT P C
3 1 0 4
UNIT I FINANCIAL ACCOUNTING 9+3
Introduction to Financial, Cost and Management Accounting- Generally accepted accounting
principles, Conventions and Concepts-Balance sheet and related concepts- Profit and Loss
account and related concepts - Introduction to inflation accounting- Introduction to human
resources accounting.
UNIT II COMPANY ACCOUNTS 9+3
Meaning of Company -Maintenance of Books of Account-Statutory Books- Profit or Loss Prior to
incorporation- Final Accounts of Company- Alteration of share capital- Preferential allotment,
Employees stock option- Buy back of securities.
UNIT III ANALYSIS OF FINANCIAL STATEMENTS 9+3
Analysis of financial statements – Financial ratio analysis, cash flow (as per Accounting
Standard 3) and funds flow statement analysis.
UNIT IV COST ACCOUNTING 9+3
Cost Accounts - Classification of manufacturing costs - Accounting for manufacturing costs.
Cost Accounting Systems: Job order costing - Process costing- Activity Based Costing- Costing
and the value chain- Target costing- Marginal costing including decision making- Budgetary
Control & Variance Analysis - Standard cost system.
UNIT V ACCOUNTING IN COMPUTERISED ENVIRONMENT 9+3
Significance of Computerized Accounting System- Codification and Grouping of Accounts-
Maintaining the hierarchy of ledgers- Prepackaged Accounting software.
TOTAL:45+15 PERIODS
TEXT BOOKS
1. M.Y.Khan & P.K.Jain, Management Accounting, Tata McGraw Hill, 2004.
2. R.Narayanaswamy, Financial Accounting – A managerial perspective, PHI Learning, New
Delhi, 2008.
REFERENCES
1. Jan Williams, Financial and Managerial Accounting – The basis for business Decisions, 13th
edition, Tata McGraw Hill Publishers, 2005.
2. Horngren, Surdem, Stratton, Burgstahler, Schatzberg, Introduction to Management
Accounting, PHI Learning, 2008.
3. Stice & Stice, Financial Accounting Reporting and Analysis, 7th edition, Cengage
Learning, 2008.
4. Singhvi Bodhanwala, Management Accounting -Text and cases, PHI Learning, 2008.
5. Ashish K. Battacharya, Introduction to Financial Statement Analysis, Elsevier, 2007.

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