Fma Syllabus

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MBA 104 - FINANCIAL AND MANAGEMENT ACCOUNTING

The objective of this course is to familiarize students with financial accounting


and equip them with the tools and techniques of accounting for business
decisions.

UNIT I : FUNDAMENTALS OF ACCOUNTING

● Introduction to Financial & Management Accounting.


● Difference b/w FA and MA
● Accounting Principles and Concepts
● Accounting Process – An Overview, Double entry system
● Accounting Process- Cash System, Accrual System
● Books of Original Record
● Journal Entry

UNIT II : FINANCIAL STATEMENT


Ledger and Trial Balance
● Preparation of Simple Final Accounts
● Final Accounts with Adjustments

UNIT III: COST CONCEPTS


● Basic Concepts
● Classification of Costs
● Elements of Cost and Cost Sheet

UNIT IV: ACCOUNTING FOR PLANNING & CONTROL

● Budgeting and Budgetary Control


● Standard Costing

UNIT V: ACCOUNTING FOR DECISION MAKING


● Variable (Managerial) Costing
● Cost Volume Profit Analysis (basic intro)
● Relevant Costs for Decision-Making (basic intro)

SUGGESTED READINGS:

1. S.N. Maheshwari Financial and Management Accounting


(Sultan Chand & Sons)
2. S.N Maheshwari Accounting for Management
(Vikas Publications)
3. I.M. Pandey Essentials of Management Accounting
(Vikas Publishing House)
4. Dhameja & Shastry Accounting & Finance for Managers
(A.H. Wheeler)
5. M.Y.Khan & P.K. Jain Management Accounting
(Tata McGraw Hill)
6. Bhattacharya & Dearden Financial Accounting for Management:
Text & Cases (Vikas)

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