Course Outline - Cost and Management Accounting
Course Outline - Cost and Management Accounting
2. Pedagogy
Session wise reading is mandatory. The text book referred should be used as the basic
reading material. Relevant cases will be distributed and discussed during the course. The
students are also expected to make use of the database like Prowess and tool like
`Excel for problem solving.
To make the course practical and as close to real companies, students would be required
to work on assignments based on concepts/models learnt and apply it to the companies in
the real world.
3. Readings
a. Textbook
Managerial Accounting: Ronald W Hilton,G Ramesh, M Jayadev, Tata McGraw-Hill
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Course Outline
1. Cost Accounting: A Managerial Emphasis by Horngren, Datar, Foster, Rajan and Ittner,
Pearson.
2. Cornerstones of Cost Management by Hansen and Mowen, Cengage Learning
Case Studies: Will be distributed before the class
5. Attendance Policy
100% attendance is compulsory for the course. For details of attendance related to
eligibility for examinations and grades, refer to handbook of information for students.
Session
Topic(s) Readings/Tasks
No.
1 Introduction and Accountants Managerial Accounting -Chapter 1&2 of
Role in the Organization and Hilton, Ramesh & Jayadev
Basic Cost Management Concepts
2 Cost Allocation, Appropriation Managerial Accounting -Chapter 17&18 of
and Absorption Hilton, Ramesh & Jayadev
3-4 Activity Based Costing Managerial Accounting -Chapter 5&6 of
Hilton, Ramesh & Jayadev
5-6 Cost Volume Profit Analysis and Managerial Accounting -Chapter 8 of Hilton,
Marginal Costing Ramesh & Jayadev
7-8 Relevant Costing and Decision Managerial Accounting -Chapter 14 of
Making Hilton, Ramesh & Jayadev
9-10 Standard Costing Managerial Accounting -Chapter 10 of
Hilton, Ramesh & Jayadev
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Course Outline