Lexicon MILE Faculty Session Plan – Tri I (Batch 2019-2021)

Credit-2 Lecture- 30Hrs Practical- 9 Hrs Tutorial - 5 Hrs Skill - 2 Hrs

Subject Title: Managerial Accounting
Name of the Faculty: Dr. Vineeta Agrawal Subject Code:PG-102

Sr. No. Scope of Topic to be Covered Teaching Method Teaching Practical Tutorials Skills Assignment
Proposed Hours

1.  Introduction Lecture & Quiz 3 30 Minutes

 Basic Accounting concepts
 Double Entry Accounting
 Accounting process
 Ground Rules of Journal Entry

2.  Journal Entry Lecture & Practice 2 1

 Introduction to Ledger & Questions
secondary books
3.  Posting techniques in the ledger Lecture & Practice 2 1 1
 Trial Balance, Preparation Questions with
Errors & its Rectification Case Study (Tale
of Accountant)
4.  Preparation of Final Accounts Lecture & Practice 3 1 1
 Trading Account Questions with

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  Profit & Loss Account Case
 Balance Sheet with adjustments Study(Breathescre
en Inc.)
5.  Introduction Lecture & Practice 3 1
 Meaning of ratio analysis Questions
 Classification of ratios
 Advantages & Limitation of
ratio analysis
6.  Practice Question on Ratio Lecture & Practice 2
Analysis Question
7.  Introduction Lecture & Practice 3 1
 Meaning of Fund Flow Questions
statement
 Objectives of Fund Flow
statement
 Practice Questions
8. Cost Accounting Lecture 4 30 Minutes
Meaning & Objectives, Cost Centre,
Profit Centre & Cost Unit, Difference
between Cost & Financial Accounting,
Cost Audit, Classification of Costing,
Methods & Techniques of Costing
9. Cost Sheet Preparation Lecture & Practice 3 1 1
Questions
10. Marginal Costing & its Uses, Lecture & Practice 4 1
Introduction to Budgets Questions
Case
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 Study(Outsourcing
in MCADAM)
11. Estimates of Target Sales & Profit- Lecture & Practice 3 1 2
Break Even Analysis Questions with
Case
Study(Carzwash)
Total 30 9 5 2

Case Study:
1. Case Study- Tale of An Accountant
2. Financial Statement of Breathescreen Inc.
2. Outsourcing Issues at MCADAM
3. Break-Even analysis of ‘Carzwash’

Books:
1. Financial Accounting by Maheshwari & Maheshwari
2. Cost Accounting by Ravi Kishore – Taxmann Publication

Journals:
a. Indian Journal of Accounting (Indian Accounting Association)
b. Indian Journal of Finance (ISSN 0973 - 8711)
c. Indian Accounting Review, Indian Acccounting Association Research Foundation

Websites:

 http://www.accounting-basics-for-students.com/basic-accounting-journal-entries.html
 https://nptel.ac.in/courses/110101003/28
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