OUTCOME BASED UNIT WISE LECTURE PLAN EVEN SEMESTER 2015
Course Code
Faculty
Section
Evaluation
Scheme
C-28
Course
Cost & Management
Accounting
Dr. Himanshu Tiwari
SHANTANU BOSE
Alpha
Beta
CT1
CT2
ESE AT MT/
AD
1 Hr
1 Hr
3 Hrs
GD
5
5
5
5
5
5
Credits:5
Dr. Akash Agrawal
Gama
L:3
T:1
P: 0
Total:30 Marks
Course Outcomes:
1) Identify : Various elements of Cost & tools and techniques of management accounting
2) Explain : Concept of Cost and Management Accounting and various types of costing, including Unit costing,
Contract costing, Operating costing & Marginal Costing
3) Compute and interpret : Cost Sheet and Reconciliation Statement and various budgets and Interpretation of
various ratios and marginal cost statement.
4) Analyze : Various ratios, and several aspects of Marginal costs.
5) Predict: Various budgets and budgetary control system
6) Generate : Unit cost of an article or services, Unit cost of any operating industry, Estimation of budgeted expenses,
work certified and profit earned in contract Account
Unit I Contents:
Case Title / Numerical IDs
(Attach with this sheet)
No. of lectures required
Lecture wise pedagogy
Introduction to Cost and Management Accounting: Meaning of
Cost, Costing and Cost Accounting, Features, Scope and Functions of
Cost Accounting, Advantages and Limitations of Cost Accounting;
Concept of Cost; Analysis and Classification of Costs; Elements of
Cost; Introduction to Management Accounting, importance and scope
of management of Accounting, tools and techniques of management
accounting Management accounting Vs. Cost accounting vs. financial
accounting, role of accounting information in planning and control
P.C. Tulsian S. Chand Publication, Thakur Publication , Seth Publication.
02
Lecture
No.
Lecture Objective(s)
(Key Concepts to be
learned by students)
Pedagogy/Process
Details
L/Case/Num/Stu.
Presentation /GD/
Activity etc
1
1.Meaning of cost
2. Meaning, scope and
functions of Cost
Accountancy
3. Advantages and
Limitations of Cost
Accounting
4. Concept of Cost;
Analysis and Classification
of Costs
5.Various Elements of
Cost
Meaning Scope &
importance of
Management Accounting
7. Tools and techniques of
management accounting
8. Management
accounting Vs. Cost
accounting vs. financial
accounting
9. Role of accounting
information in planning
and control
L
2
1 or 2 Learning assessment
questions
1. What are the various
elements of Costs?
2. Explain in brief the
advantages and limitations
of cost accounting
3. Explain in brief the meaning
, scope and functions of cost
accounting.
L
1. Write in short the meaning
scope and importance of
management accounting.
2. What are the various tools
and techniques of
management accounting.
3. Point out ltleast four
differences between Cost
and Financial Accounting &
Cost and Management
Accounting.
Whether the
lecture
objective
achieved? If
No – action
plan?
Faculty Remarks to be put at the end of unit
Satisfied / Not Satisfied
Can improve on:
Students Remarks (Head academics to Tick
any one)
Understood But……
Understood and will be able to apply
Need more inputs/practice
By (Action):
Attendance Report
Lecture No.
Sch. date
Actual date
Sr Name of Student
1 Keep Very short
2
3
4
5
6
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33
1
2
3
4
5
6
34
35
36
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41
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46
% Unit Attendance
% Course Coverage
Has Mentor Attended any lecture Y/N
Subject Head
Case
Date of Submission
Y/N
Head Academics