MBA 107 Course Plan

  • Programme Code 039
  • Course Code MBA-107
  • Course TypeCore
  • Programme Master of Business Administration
  • Course Name Accounting for Management
  • L - T/P - Credits 3 - 0 - 3
  • Course Outcome
  • CO1 Demonstrate sound understanding of fundamental accounting principles, accounting standards and accounting techniques.
  • CO2 Construct financial statements by collecting, recording and classifying the financial information from divergent sources.
  • CO3 Critically analyse and interpret financial statements of a company.
  • CO4 Demonstrate the ability to extract and use meaningful financial information for managerial decision making.
Unit No. Lecture No. Topic Sessional Outcome Mapping with CO ICT Tools / Class Material (PPT ) First Shift Second Shift Guest Lecture Expert Lecture
1 L1 Financial Accounting: Scope and Nature of Accounting Students will be able to understand the scope and nature of accounting CO1, CO2, CO3, CO4, CO5
1 L2 Accounting concepts Students will be able to describe the basic concepts of accounting CO1
1 L3 Principles & Standards Students will understand the principles and standards of accounting CO1, CO2, CO3
1 L4 Accounting Cycle, Journalisation and subsidiary Students will understand the accouting cycle and Journalisation and subsidiary books CO1, CO2, CO3
1 L5 Ledger Posting and preparation of trial Balance Students will understand the Ledger Posting and Preparation of Trial Balance CO1, CO2, CO3, CO4, CO5
1 L6 Rectification of Errors Students will understand the Rectification of errors. CO1, CO2, CO4
1 L7 Rectification of Errors Students will understand the Rectification of errors. CO1
1 L8 Capital and Revenue Expenditure & Income Students will be able to describe and explain the difference capital and revenue expenditure CO1, CO2
1 L9 Fixed Assets and Depreciation Accounting Students will able to understand fixed assets and depreciation accounting CO1, CO2, CO3
1 L10 Fixed Assets and Depreciation Accounting Students will able to understand fixed assets and depreciation accounting CO1, CO2,CO3
1 L11 Manufacturing Account; Trading Account, Profit and Loss Account Students will be able to understand the format of trading and profit and loss account CO1, CO2, CO3, CO4
1 L12 Balance Sheet (with adjustments) Students will be able to understand the format of Balance sheet with some adjustment CO1, CO2, CO3, CO4, CO5
1 L13 Balance Sheet (with adjustments) Students will be able to understand the format of Balance sheet with some adjustment CO1, CO2, CO3
2 L14 Cost Accounting: Objectives Students will be able to recognize and describe the cost accounting objectives CO1, CO2
2 L15 Classification of Cost, preparation of cost sheet Students will able to understand the cost classfication and preparation of cost sheet CO1, CO2, CO3
2 L16 Material Cost Accounting Students will able to develop the skill of material cost accounting CO1, CO2
2 L17 Perpetual Inventory Control and valuation Students will be able to outline inventory control and valuation CO1, CO2, CO3
2 L18 EOQ, ABC Analysis Students will be able to understand EOQ and ABC analysis CO1, CO2, CO3, CO4, CO5
2 L19 Setting of Reorder Level, maximum level and minimum Level Students will be able to remember the concept of setting of reorder level, maximum levl and minimum level CO1, CO2, CO3, CO4, CO5
2 L20 Setting of Reorder Level, maximum level and minimum Level Students will be able to remember the concept of setting of reorder level, maximum levl and minimum level CO1, CO2, CO3, CO4, CO5
2 L21 Labour Costing Students will learn about labour costing CO1, CO2, CO3, CO4, CO5
2 L22 Overhead Cost Allocations, Over and Under Absorption. Students will be able to apply the techniques of overhead cost allocation, over and under absorption CO1, CO2, CO3, CO4, CO5
3 L23 Introduction to Budgeting and Budgetary Control Students will learn the importance of budget and budgetary control CO1, CO2, CO3, CO4, CO5
3 L24 Performance Budgeting; Classificatlon of Budget; Fixed and Flexible Budgets Students will be able to classify the budget CO1, CO2, CO3, CO4, CO5
3 L25 Zero Based Budgeting Students will be able to understand the role and importance of zero based budgeting CO1, CO2, CO3, CO4, CO5
3 L26 Standard Costing and Variance Analysis Students will be able to understand the standard costing and variance analysis CO1, CO2, CO3, CO4, CO5
3 L27 Standard Costing and Variance Analysis Students will be able to understand the standard costing and variance analysis CO1, CO2, CO3, CO4, CO5
3 L28 Standard Costing and Variance Analysis Students will be able to understand the standard costing and variance analysis CO1, CO2, CO3, CO4, CO5
3 L29 Balanced Scorecard Students will be able to understand balance scorcard CO1, CO2, CO3, CO4, CO5
3 L30 Responsibility Accounting Students will be able to teach and implement the responsibility accounting CO1, CO2, CO3, CO4, CO5
4 L31 Financial Statement Analysis Students will undertand the concept of financial analysis CO1, CO2, CO3, CO4, CO5
4 L32 Ratio Analysis Students will undertand the concept of ratio analysis CO4
4 L33 Ratio Analysis Students will undertand the concept of ratio analysis CO4
4 L34 Common Size Statements, Du Pont Analysis They will understand the common size statement, duo pont analysis CO1, CO2, CO3, CO4, CO5
4 L35 Common Size Statements, Du Pont Analysis They will understand the common size statement, duo pont analysis CO1, CO2, CO3, CO4, CO5
4 L36 Marginal Costing, Application of Marginal Costing in Decision Making The incumbant will be able to understand the concept and applicaion of marginal costing CO1, CO2, CO3, CO4, CO5
4 L37 Marginal Costing, Application of Marginal Costing in Decision Making The incumbant will be able to understand the concept and applicaion of marginal costing CO1, CO2, CO3, CO4
4 L38 Cost Volume Profit Analysis They will understand the importance of cost volume proft analysis CO1, CO2, CO3, CO4, CO5
4 L39 Cost Volume Profit Analysis They will understand the importance of cost volume proft analysis CO1, CO2, CO3
3 L40 Profit Planning, Management Accounting for Decision Making and Control Students will understand the profit planning and management accounting CO1, CO2, CO5
3 L41 EVA; Introduction to Activity Based Costing Students will be able to understand the importance of activity based costing CO1, CO2, CO5
3 L42 EVA; Introduction to Activity Based Costing Students will be able to understand the importance of activity based costing CO1
4 L43 Target Costing The incumbant will be able to analyze the target costing CO1, CO2, CO5
4 L44 Life cycle costing Students will be able to discuss life cycle costing CO1, CO2, CO5
4 L45 Uniform costing Students will be able to discuss uniform costing CO1, CO2, CO5

# As per Scheme & Syllabus Of Guru Gobind Singh Indraprastha University, New Delhi 2022-23 Onwards.