LESSON PLAN-Accounts & Statistics

8/19/2019 LESSON PLAN-Accounts & Statistics

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LESSON PLAN

Sub Code & Name : BA7106

ACCOUNTING FOR MANAGEMENTBra!": MBA

Seme#$er : I

UNIT 1 FINANCIAL ACCOUNTING 12

Introduction to Financial, Cost and Management Accounting- Generallyaccepted accounting principles, Conventions and Concepts-alance s!eetand related concepts- "ro#t and $oss account and related concepts -Introduction to in%ation accounting- Introduction to !uman resourcesaccounting&

Session

No.

Topics to be covered Duration

in

minutes

Teaching

Aids

BB/LCD

Books

Referred

1 Introduction toFinancial, Cost andManagementAccounting

50 min BB TB1

2 Generallyacceptedaccountingprinciples,Conventions andConcepts

50 min BB TB1

3 alance s!eet andrelated concepts

50 min BB TB1

4 'ournal (ntry 50 min BB TB25 'ournal (ntry 50 min BB TB26 'ournal )it!

$edger50 min BB TB2

7 'ournal )it!$edger

50 min BB TB2

8 'ournal (ntries,$edger * alance

s!eet

50 min BB TB2

9 'ournal (ntries,$edger * alances!eet

50 min BB TB2

10 Trial alancepro+lems

50 min BB TB1

11 Trial alancepro+lems

50 min BB TB1

12 "ro#t and $ossaccount and

50 min BB TB2


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related concepts

13 Introduction toin%ationaccounting-

50 min BB TB1

14 Introductionto !uman

resourcesaccounting&

50 min BB TB1

UNIT II COMPAN% ACCOUNTS

1

Meaning o Company -Maintenance o oos o Account-.tatutoryoos- "ro#t or $oss "rior to incorporation- Final Accounts o Company-Alteration o s!are capital- "reerential allotment, (mployees stoc option-uy +ac o securities&

Session

No.


in

minutes

Teaching

Aids

BB/LCD

Books

Referred

1 Meaning oCompany /0inds o Companies

50 min BB RB1

2 Maintenance ooos o Account

50 min BB RB1

3 .tatutory oos 50 min BB RB24 "ro#t or $oss "rior

to incorporation

50 min BB RB2

5 Final Accounts oCompany

50 min BB TB1

6 Final accounts-pro+lems

50 min BB TB1


50 min BB TB1


50 min BB TB1


50 min BB TB1


50 min BB TB1

11 Alteration o s!arecapital-

50 min BB RB1

12 "reerentialallotment

50 min BB RB1

13 (mployees stocoption

50 min BB RB1

14 uy +ac o 50 min BB RB1


3/14

securities&

UNIT III ANAL%SIS OF FINANCIAL STATEMENTS

1

Analysis o #nancial statements / Financial ratio analysis, cas! %o) asper Accounting .tandard 3 and unds %o) statement analysis&

Session

No.


in

minutes

Teaching

Aids

BB/LCD

Books

Referred

1 Analysis o#nancialstatements

50 min BB TB1,TB2

2 Comparativealance s!eet

50 min BB TB1, TB2

3 Comparative

alance s!eet

50 min BB TB1, TB2

4 Common size Balance

sheet

50 min BB TB1, TB2

5 Common size Balance

sheet

50 min BB TB1, TB2

6 Financial ratioanalysis-T!eory

50 min BB RB1.TB1

7 4atio analysis-"ro+lems

50 min BB RB1.TB1


50 min BB RB1.TB1


50 min BB RB1.TB1

10 cas! %o) as perAccounting.tandard 3-T!eory

50 min BB TB1,TB2

11 cas! %o) as perAccounting.tandard 3-"ro+lems

50 min BB TB1, TB2

12 Funds %o)

statementanalysis-T!eory

50 min BB TB1, TB2

13 Funds %o)statementanalysis-"ro+lems

50 min BB TB1, TB2

14 Funds %o)statementanalysis-"ro+lems

50 min BB TB1, TB2


4/14

UNIT I' COST ACCOUNTING 1

Cost Accounts - Classi#cation o manuacturing costs - Accounting ormanuacturing costs& Cost Accounting .ystems5 'o+ order costing - "rocesscosting- Activity ased Costing- Costing and t!e value c!ain- Target costing-Marginal costing including decision maing- udgetary Control * 6arianceAnalysis - .tandard cost system&

Session

No.


in

minutes

Teaching

Aids

BB/LCD

Books

Referred

1 Cost Accounts -Classi#cation omanuacturingcosts

50 min BB TB1,TB2

2 Accounting ormanuacturing

costs&

50 min BB RB1,RB2

3 Cost s!eetpro+lems

50 min BB TB1,TB2

4 Cost s!eetpro+lems

50 min BB TB1,TB2

5 'o+ order costing-"rocess costing

50 min BB RB1,RB2

6 Activity asedCosting

50 min BB TB1, TB2

7 Costing and t!evalue c!ain- Target

costing

50 min BB TB1, TB2

8 Marginal costingincluding decisionmaing-T!eory *pro+lems

50 min BB TB1, TB2

9 Marginal Costing-"ro+lems

50 min BB TB1, TB2

10 udgetary Control/T!eory *"ro+lems

50 min BB RB1,TB1

11 udgetary Control

/T!eory *"ro+lems

50 min BB RB1,TB2

12 udgetary Control/T!eory *"ro+lems

50 min BB RB1, TB2

13 6ariance Analysis -.tandard costsystem&Theory !ro"lems

50 min BB RB1, TB2


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Accounting"acage-Advantages *disadvantages

11 &cco%ntin' (o)t*are as +art o) R!-

&$anta'es

$isa$anta'es

50 min BB RB1,TB2

12 Choice o) an R! 50 min BB RB1, TB2

13 /%tso%rcin' o)

&cco%ntin' %nction

50 min BB TB1, TB2

14 Generating reportsrom sot)are

50 min BB TB1, TB2

TE)T BOO*S

1& M&9&0!an * "&0&'ain, Management Accounting, Tata McGra) :ill,2;11&

2& 4&Narayanas)amy, Financial Accounting / A managerial perspective,

":I $earning, Ne)8el!i, 2;11&

REFERENCE BOO*S

1& 'an


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.tatistics / 8e#nition, Types& Types o varia+les / >rganising data -8escriptive Measures& asic de#nitions and rules or pro+a+ility, conditionalpro+a+ility independence o events, aye?s t!eorem, and random varia+les,"ro+a+ility distri+utions5 inomial, "oisson, Uniorm and Normal distri+utions&

Session

No.

Topics to be covered Duratio

n in

minutes

Teaching

Aids

BB/LCD

Books

Referred

1 .tatistics /8e#nition, Types& Types o varia+les />rgani7ing data

50 min BB TB1,RB1

2 8escriptiveMeasures-Mean orgrouped andungrouped data

50 min BB TB1,RB1,TB2

3 8escriptive

Measures-Mean orgrouped andungrouped data

50 min BB TB1,RB1,TB

2

4 8escriptiveMeasures-Medianor grouped andungrouped data


5 8escriptiveMeasures-Medianor grouped andungrouped data


2

6 8escriptiveMeasures-Mode orgrouped andungrouped data


7 .tandarddeviation,co- e@cient ovariation orgrouped andungrouped data


8 .tandard

deviation,co- e@cient ovariation orgrouped andungrouped data


2

9 asic de#nitionsand rules orpro+a+ility,conditional

50 min BB TB1,RB1


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pro+a+ilityindependence oevents

10 asic de#nitionsand rules orpro+a+ility,conditionalpro+a+ilityindependence oevents-"ro+lems


2

11 aye?s t!eorem,and randomvaria+les-"ro+lems


2

12 "ro+a+ilitydistri+utions5+inomial


13 "ro+a+ilitydistri+utions5"oisson, Uniorm


14 Normaldistri+utions


2

UNIT II SAMPLING (ISTRIBUTION AN( ESTIMATION 1

Introduction to sampling distri+utions, sampling distri+ution o meanand proportion, application o central limit t!eorem, sampling tec!niues&(stimation5 "oint and Interval estimates or population parameters o large

sample and small samples, determining t!e sample si7e&

Session

No.


n in

minutes

Teaching

Aids

BB/LCD

Books

Referred

1 Introduction tosamplingdistri+utions

50 min BB TB1,RB1

2 .ampling Tec!niue

50 min BB TB1,RB1

3 .ampling

distri+ution omean

50 min BB TB1,RB1

4 .amplingdistri+ution oproportion

50 min BB TB1,RB1

5 Application ocentral limitt!eorem-"ro+lems

50 min BB TB1,RB1

6 Application o 50 min BB TB1,RB1


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10/14

4 one sample testsor mean- $argesample


2

5 T)o sample testsor means- $argesample


2

6 T)o sample testsor means- $argesample


7 one sample test orproportions- $argesample


2

8 one sample test orproportions- $argesample


2

9 F-test 50 min BB TB1,RB110 F-test 50 min BB TB1,RB1

11 AN>6A->ne )ayclassi#cation

50 min BB TB1,RB1

12 AN>6A->ne )ayclassi#cation

50 min BB TB1,RB1

13 AN>6A-T)o )ayclassi#cation

50 min BB TB1,RB1

14 AN>6A-T)o )ayclassi#cation

50 min BB TB1,RB1

UNIT I' NON,PARAMETRIC TESTS 1

C!i-suare test or single sample standard deviation& C!i-suare testsor independence o attri+utes and goodness o #t& .ign test or paired data&4an sum test& 0olmogorov-.mirnov / test or goodness o #t, comparing t)opopulations& Mann / ne sample runtest, ran correlation&

Session

No.


n in

minutes

Teaching

Aids

BB/LCD

Books

Referred

1 C!i-suare test orsingle sample

standard deviation

50 min BB TB1,RB1

2 Goodness o #t orinomialdistri+ution

50 min BB TB1,RB1

3 Goodness o #t or"oisson distri+ution

50 min BB TB1,RB1

4 Independence oattri+utes

50 min BB TB1,RB1

5 .ign test or single 50 min BB TB1,RB1


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data

6 .ign test or paireddata&

50 min BB TB1,RB1

7 4an sum test-Mann /

50 min BB TB1,RB1

8 4an sum test-0rusal


12/14

2

6 Re'ression line-Biariate $ata


7 Trend analysis-Free!and met!od andsemi averagemet!od


8 Moving Average 50 min BB TB1,RB1,TB2

9 $east .uareMet!od


2

10 Cyclical variations-.imple AverageMet!od


2

11 cyclical variations-4atio to MovingAverage Met!od


2

12 4atio to TrendMet!od50 min BB TB1,RB1,TB

2

13 $in relativeMet!od


14 seasonal variationsand irregularvariations,orecasting errors


TE)T BOO*S:

1& 4ic!ard I& $evin, 8avid .& 4u+in, .tatistics or Management, "earson

(ducation, Bt! (dition, 2;11&2& Ac7el A&8& and .ounderpandian '&, Complete usiness .tatisticsD,

Et! edition, Tata McGra) /:ill "u+lis!ing Company $td&, Ne) 8el!i, 2;12&

REFERENCE BOO*S::

1& .rivatsava TN and .!ailaa 4ego, .tatistics or Management, TataMcGra) :ill, 2;;&

2& 0en lac, Applied usiness .tatistics, Bt! (dition,


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Documents

LESSON PLAN-Accounts & Statistics