LESSON PLAN

Sub Code & Name : BA7106

ACCOUNTING FOR MANAGEMENT

Branch: MBA
Semester : I
UNIT 1

FINANCIAL ACCOUNTING

12

Introduction to Financial, Cost and Management Accounting- Generally

accepted accounting principles, Conventions and Concepts-Balance sheet
and related concepts- Profit and Loss account and related concepts Introduction to inflation accounting- Introduction to human resources
accounting.
Session
No.

Topics to be covered

Introduction to
Financial, Cost and
Management
Accounting
Generally
accepted
accounting
principles,
Conventions and
Concepts
Balance sheet and
related concepts
Journal Entry
Journal Entry
Journal with
Ledger
Journal with
Ledger
Journal Entries,
Ledger & Balance
sheet
Journal Entries,
Ledger & Balance
sheet
Trial Balance
problems
Trial Balance
problems
Profit and Loss
account and

3
4
5
6
7
8
9
10
11
12

Duration
in
minutes
50 min

Teaching
Aids
BB/LCD
BB

Books
Referred
TB1

50 min

BB

TB1

50 min

BB

TB1

50 min
50 min
50 min

BB
BB
BB

TB2
TB2
TB2

50 min

BB

TB2

50 min

BB

TB2

50 min

BB

TB2

50 min

BB

TB1

50 min

BB

TB1

50 min

BB

TB2

13
14

UNIT II
12

related concepts
Introduction to
inflation
accountingIntroduction
to human
resources
accounting.

50 min

BB

TB1

50 min

BB

TB1

COMPANY ACCOUNTS

Meaning of Company -Maintenance of Books of Account-Statutory

Books- Profit or Loss Prior to incorporation- Final Accounts of CompanyAlteration of share capital- Preferential allotment, Employees stock optionBuy back of securities.
Session
No.

Topics to be covered

Meaning of
Company Kinds of
Companies
Maintenance of
Books of Account
Statutory Books
Profit or Loss Prior
to incorporation
Final Accounts of
Company
Final accountsproblems
Final accountsproblems
Final accountsproblems
Final accountsproblems
Final accountsproblems
Alteration of share
capitalPreferential
allotment
Employees stock
option
Buy back of

2
3
4
5
6
7
8
9
10
11
12
13
14

Duration
in
minutes
50 min

Teaching
Aids
BB/LCD
BB

Books
Referred
RB1

50 min

BB

RB1

50 min
50 min

BB
BB

RB2
RB2

50 min

BB

TB1

50 min

BB

TB1

50 min

BB

TB1

50 min

BB

TB1

50 min

BB

TB1

50 min

BB

TB1

50 min

BB

RB1

50 min

BB

RB1

50 min

BB

RB1

50 min

BB

RB1

securities.
UNIT III ANALYSIS OF FINANCIAL STATEMENTS
12
Analysis of financial statements Financial ratio analysis, cash flow (as
per Accounting Standard 3) and funds flow statement analysis.
Session
No.
1
2
3
4
5
6
7
8
9
10
11

12

13
14

Topics to be covered

Duration
in
minutes
50 min

Teaching
Aids
BB/LCD
BB

TB1,TB2

50 min

BB

TB1, TB2

50 min

BB

TB1, TB2

50 min

BB

TB1, TB2

50 min

BB

TB1, TB2

50 min

BB

RB1.TB1

50 min

BB

RB1.TB1

50 min

BB

RB1.TB1

Ratio analysisProblems
cash flow (as per
Accounting
Standard 3)-Theory
cash flow (as per
Accounting
Standard 3)Problems
Funds flow
statement
analysis-Theory

50 min

BB

RB1.TB1

50 min

BB

TB1,TB2

50 min

BB

TB1, TB2

50 min

BB

TB1, TB2

Funds flow
statement
analysis-Problems
Funds flow
statement
analysis-Problems

50 min

BB

TB1, TB2

50 min

BB

TB1, TB2

Analysis of
financial
statements
Comparative
Balance sheet
Comparative
Balance sheet
Common size Balance
sheet
Common size Balance
sheet
Financial ratio
analysis-Theory
Ratio analysisProblems
Ratio analysisProblems

Books
Referred

UNIT IV
COST ACCOUNTING
12
Cost Accounts - Classification of manufacturing costs - Accounting for
manufacturing costs. Cost Accounting Systems: Job order costing - Process
costing- Activity Based Costing- Costing and the value chain- Target costingMarginal costing including decision making- Budgetary Control & Variance
Analysis - Standard cost system.
Session
No.

Topics to be covered

Cost Accounts Classification of

manufacturing
costs
Accounting for
manufacturing
costs.
Cost sheet
problems
Cost sheet
problems
Job order costingProcess costing
Activity Based
Costing
Costing and the
value chain- Target
costing
Marginal costing
including decision
making-Theory &
problems
Marginal CostingProblems
Budgetary Control
Theory &
Problems
Budgetary Control
Theory &
Problems
Budgetary Control
Theory &
Problems
Variance Analysis Standard cost
system.
Theory & Problems

2
3
4
5
6
7
8

9
10
11
12
13

Duration
in
minutes
50 min

Teaching
Aids
BB/LCD
BB

Books
Referred
TB1,TB2

50 min

BB

RB1,RB2

50 min

BB

TB1,TB2

50 min

BB

TB1,TB2

50 min

BB

RB1,RB2

50 min

BB

TB1, TB2

50 min

BB

TB1, TB2

50 min

BB

TB1, TB2

50 min

BB

TB1, TB2

50 min

BB

RB1,TB1

50 min

BB

RB1,TB2

50 min

BB

RB1, TB2

50 min

BB

RB1, TB2

14

Variance Analysis Standard cost

system
Theory & Problems

50 min

BB

RB1, TB2

UNIT V ACCOUNTING IN COMPUTERISED ENVIRONMENT

12
Significance of Computerized Accounting System- Codification and
Grouping of Accounts- Maintaining the hierarchy of ledgers- Prepackaged
Accounting software.
Session
No.

Topics to be covered

Introduction of
Computerized
Accounting System
Significance of
Computerized
Accounting System
Codification and
Grouping of
Accounts
Codification and
Grouping of
Accounts
Maintaining the
hierarchy of
ledgers
Accounting
Packages and
consideration for
their selection
Advantages &
disadvantages of
spread sheet
Prepackaged
Accounting
softwareIntroduction

2
3
4
5
6

7
8

10

Advantages &
Disadvantages of
Prepackaged
Accounting
software
Customized

Duration
in
minutes
50 min

Teaching
Aids
BB/LCD
BB

Books
Referred
TB1, TB2

50 min

BB

TB1, TB2

50 min

BB

TB1, TB2

50 min

BB

TB1, TB2

50 min

BB

RB1,TB1

50 min

BB

RB1,TB2

50 min

BB

RB1, TB2

50 min

BB

TB1, TB2

50 min

BB

TB1, TB2

50 min

BB

RB1,TB1

11

12
13
14

Accounting
PackageAdvantages &
disadvantages
Accounting Software as
part of ERPAdvantages &
disadvantages
Choice of an ERP
Outsourcing of
Accounting Function
Generating reports
from software

50 min

BB

RB1,TB2

50 min
50 min

BB
BB

RB1, TB2
TB1, TB2

50 min

BB

TB1, TB2

TEXT BOOKS
1. M.Y.Khan & P.K.Jain, Management Accounting, Tata McGraw Hill,
2011.
2. R.Narayanaswamy, Financial Accounting A managerial perspective,
PHI Learning, New
Delhi, 2011.
REFERENCE BOOKS
1. Jan Williams, Financial and Managerial Accounting The basis for
business Decisions, 15th edition, Tata McGraw Hill Publishers, 2010.
2. Horngren, Surdem, Stratton, Burgstahler, Schatzberg, Introduction to
Management Accounting, PHI Learning, 2011.

LESSON PLAN
Sub Code & Name : BA7102

STATISTICS FOR MANAGEMENT

Branch: MBA

UNIT I INTRODUCTION

Semester :

I
12

Statistics Definition, Types. Types of variables Organising data Descriptive Measures. Basic definitions and rules for probability, conditional
probability independence of events, Bayes theorem, and random variables,
Probability distributions: Binomial, Poisson, Uniform and Normal distributions.
Session
No.

Topics to be covered

Statistics
Definition, Types.
Types of variables
Organizing data
Descriptive
Measures-Mean for
grouped and
ungrouped data
Descriptive
Measures-Mean for
grouped and
ungrouped data
Descriptive
Measures-Median
for grouped and
ungrouped data
Descriptive
Measures-Median
for grouped and
ungrouped data
Descriptive
Measures-Mode for
grouped and
ungrouped data
Standard
deviation,
co- efficient of
variation for
grouped and
ungrouped data
Standard
deviation,
co- efficient of
variation for
grouped and
ungrouped data
Basic definitions
and rules for
probability,
conditional

Duratio
n in
minutes
50 min

Teaching
Aids
BB/LCD
BB

Books
Referred

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1

TB1,RB1

10

11

12
13
14

probability
independence of
events
Basic definitions
and rules for
probability,
conditional
probability
independence of
events-Problems
Bayes theorem,
and random
variablesProblems
Probability
distributions:
binomial
Probability
distributions:
Poisson, Uniform
Normal
distributions

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1,TB
2

UNIT II SAMPLING DISTRIBUTION AND ESTIMATION

12
Introduction to sampling distributions, sampling distribution of mean
and proportion, application of central limit theorem, sampling techniques.
Estimation: Point and Interval estimates for population parameters of large
sample and small samples, determining the sample size.
Session
No.
1
2
3
4
5
6

Topics to be covered
Introduction to
sampling
distributions
Sampling
Technique
Sampling
distribution of
mean
Sampling
distribution of
proportion
Application of
central limit
theorem-Problems
Application of

Duratio
n in
minutes
50 min

Teaching
Aids
BB/LCD
BB

Books
Referred
TB1,RB1

50 min

BB

TB1,RB1

50 min

BB

TB1,RB1

50 min

BB

TB1,RB1

50 min

BB

TB1,RB1

50 min

BB

TB1,RB1

7
8

10

11

12

13
14

central limit
theorem-Problems
Estimation: Point
and Interval
estimates-Theory
Interval estimates
for population
parameters of
large sample
Interval estimates
for population
parameters of
large sample
Interval estimates
for population
parameters of
small samples
Interval estimates
for population
parameters of
small samples
Interval estimates
for population
parameters of
small samples
Determining the
sample size.
Determining the
sample size.

50 min

BB

TB1,RB1

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1,TB
2

50 min

BB

50 min

BB

TB1,RB1,TB
2
TB1,RB1,TB
2

UNIT III TESTING OF HYPOTHESIS - PARAMETIRC TESTS

12
Hypothesis testing: one sample and two sample tests for means and
proportions of large samples (z-test), one sample and two sample tests for
means of small samples (t-test), F-test for two sample standard deviations.
ANOVA one and two way.
Session
No.

Topics to be covered

Hypothesis testingIntroduction
one sample tests
for mean-small
sample
Two sample tests
for means-Small
sample

2
3

Duratio
n in
minutes
50 min

Teaching
Aids
BB/LCD
BB

Books
Referred

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1,TB
2

TB1,RB1

4
5
6
7
8
9
10
11
12
13
14

one sample tests

for mean- Large
sample
Two sample tests
for means- Large
sample
Two sample tests
for means- Large
sample
one sample test for
proportions- Large
sample
one sample test for
proportions- Large
sample
F-test
F-test
ANOVA-One way
classification
ANOVA-One way
classification
ANOVA-Two way
classification
ANOVA-Two way
classification

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1,TB
2

50 min
50 min
50 min

BB
BB
BB

TB1,RB1
TB1,RB1
TB1,RB1

50 min

BB

TB1,RB1

50 min

BB

TB1,RB1

50 min

BB

TB1,RB1

UNIT IV
NON-PARAMETRIC TESTS
12
Chi-square test for single sample standard deviation. Chi-square tests
for independence of attributes and goodness of fit. Sign test for paired data.
Rank sum test. Kolmogorov-Smirnov test for goodness of fit, comparing two
populations. Mann Whitney U test and Kruskal Wallis test. One sample run
test, rank correlation.
Session
No.

Topics to be covered

Chi-square test for

single sample
standard deviation
Goodness of fit for
Binomial
distribution
Goodness of fit for
Poisson distribution
Independence of
attributes
Sign test for single

2
3
4
5

Duratio
n in
minutes
50 min

Teaching
Aids
BB/LCD
BB

Books
Referred
TB1,RB1

50 min

BB

TB1,RB1

50 min

BB

TB1,RB1

50 min

BB

TB1,RB1

50 min

BB

TB1,RB1

6
7
8
9
10
11
12
13
14

data
Sign test for paired
data.
Rank sum testMann Whitney U
test
Rank sum testKruskal Wallis test
Rank sum testKruskal Wallis test
KolmogorovSmirnov test for
goodness of fit
One sample run
test
Two sample run test
Rank correlation
Rank correlation
test

50 min

BB

TB1,RB1

50 min

BB

TB1,RB1

50 min

BB

TB1,RB1

50 min

BB

TB1,RB1

50 min

BB

TB1,RB1

50 min

BB

TB1,RB1

50 min
50 min
50 min

BB
BB
BB

TB1,RB1
TB1,RB1
TB1,RB1

UNIT V CORRELATION, REGRESSION AND TIME SERIES ANALYSIS

12
Correlation analysis, estimation of regression line. Time series analysis:
Variations in time series, trend analysis, cyclical variations, seasonal
variations and irregular variations, forecasting errors.

Session
No.

Topics to be covered

Correlation
analysis-Types and
properties
Correlation
CoefficientProblems
Correlation
CoefficientProblems in
bivariate data
Regression
Coefficient &
Relation with
correlation coefficient
Regression line

2
3

Duratio
n in
minutes
50 min

Teaching
Aids
BB/LCD
BB

Books
Referred

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1,TB
2

50 min

BB

TB1,RB1,TB

TB1,RB1,TB
2

6
7

8
9
10
11
12
13
14

2
TB1,RB1,TB
2
TB1,RB1,TB
2

Regression lineBivariate data

Trend analysis-Free
hand method and
semi average
method
Moving Average

50 min

BB

50 min

BB

50 min

BB

Least Square
Method
Cyclical variationsSimple Average
Method
cyclical variationsRatio to Moving
Average Method
Ratio to Trend
Method
Link relative
Method
seasonal variations
and irregular
variations,
forecasting errors

50 min

BB

50 min

BB

50 min

BB

TB1,RB1,TB
2

50 min

BB

50 min

BB

50 min

BB

TB1,RB1,TB
2
TB1,RB1,TB
2
TB1,RB1,TB
2

TB1,RB1,TB
2
TB1,RB1,TB
2
TB1,RB1,TB
2

TEXT BOOKS:
1. Richard I. Levin, David S. Rubin, Statistics for Management, Pearson
Education, 7th Edition, 2011.
2. Aczel A.D. and Sounderpandian J., Complete Business Statistics,
6th edition, Tata McGraw Hill Publishing Company Ltd., New Delhi, 2012.
REFERENCE BOOKS::
1. Srivatsava TN and Shailaja Rego, Statistics for Management, Tata
McGraw Hill, 2008.
2. Ken Black, Applied Business Statistics, 7th Edition, Wiley India
Edition, 2012.
3. Anderson D.R., Sweeney D.J. and Williams T.A., Statistics for business
and economics, 11th edition, Thomson (South Western) Asia, Singapore,
2012.
4. N. D. Vohra, Business Statistics, Tata McGraw Hill, 2012.