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BA4104 ACCOUNTING FOR DECISION MAKING Regulation 2021 Anna University

BA4104 ACCOUNTING FOR DECISION MAKING

BA4104 ACCOUNTING FOR DECISION MAKING Regulation 2021 Anna University free download. Syllabus Notes Important Question Question Bank BA4104 pdf download free.

COURSE OBJECTIVE:

 Acquire a reasonable knowledge in accounts analysis and evaluate financial statements

UNIT I FINANCIAL ACCOUNTING

Introduction to Financial, Cost and Management Accounting – Generally accepted accounting
principles– Double Entry System – Preparation of Journal, Ledger and Trial Balance Preparation of
Final Accounts: Trading, Profit and Loss Account and Balance Sheet – Reading the financial statements

UNIT II ANALYSIS OF FINANCIAL STATEMENTS

Financial ratio analysis, Interpretation of ratio for financial decisions- Dupont Ratios – Comparative
statements – common size statements. Cash flow (as per Accounting Standard 3) and Funds flow
statement analysis – Trend Analysis.

UNIT III COST ACCOUNTING

Cost Accounts – Classification of costs – Job cost sheet – Job order costing – Process costing –
(excluding Interdepartmental Transfers and equivalent production) – Joint and By Product Costing –
Activity Based Costing, Target Costing.

UNIT IV MARGINAL COSTING

Marginal Costing and profit planning – Cost, Volume, Profit Analysis – Break Even Analysis – Decision
making problems -Make or Buy decisions -Determination of sales mix – Exploring new markets – Add
or drop products -Expand or contract.

UNIT V BUDGETING AND VARIANCE ANALYSIS

Budgetary Control – Sales, Production, Cash flow, fixed and flexible budget – Standard costing and
Variance Analysis – (excluding overhead costing) -Accounting standards and accounting disclosure
practices in India.

TOTAL : 45 PERIODS

COURSE OUTCOMES:

1. A thorough grounding of financial accounting concepts
2. Preparation of financial statement analysis
3. Understand the management and cost accounting techniques
4. Apply the management and cost accounting techniques for decision making
5. Assess the accountancy standards of practices in India

REFERENCES:

1. R. Narayanaswamy, Financial Accounting, PHI, sixth edition, 2017.
2. M.Y. Khan & P.K. Jain, Management Accounting, Tata McGraw Hill, 8 th edtion, 2018.
3. T.S. Reddy & A. Murthy, Financial Accounting, Margham Publications, 2014
4. Jan Williams, Susan Haka, Mark S bettner, Joseph V Carcello, Financial and Managerial Accounting
– The basis for business Decisions, 18th edition, Tata McGraw Hill Publishers, 2017
5. Charles T. Horngren, Gary L.Sundem, David Burgstahler, Jeff Schatzberg, Introduction to
Management Accounting, PHI Learning, 2014 , 16th edition.
6. Earl K. Stice& James D.Stice, Financial Accounting, Reporting and Analysis, 8th edition, Cengage
Learining, 2015.
7. N.M. Singhvi, Ruzbeh J.Bodhanwala, Management Accounting – Text and cases,3 rd edition PHI
Learning, 2018
8. Ashish K. Battacharya, Introduction to Financial Statement Analysis, Elsiever, 2012.

BA4104 Syllabus ACCOUNTING FOR DECISION MAKING

BA4104 Notes ACCOUNTING FOR DECISION MAKING

BA4104 Important Questions ACCOUNTING FOR DECISION MAKING

BA4104 Question Bank ACCOUNTING FOR DECISION MAKING

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