COURSE : ACCOUNTING FOR DECISION MAKING
PAPER CODE: 304 (PGDFM)
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COURSE : ACCOUNTING FOR DECISION MAKING
PAPER CODE: 304 (PGDFM)
COURSE OBJECTIVE
COURSE OUTCOME
CO1: Evaluate critically and understand the concept of Cost accounting and apply it to real life events/transactions for determining the per unit cost of product or service and preparing the cost sheet.
CO2: Evaluate and identify the specifics of different costing methods, BEP and ABC
SYLLABUS
Books recommended:
session-1
INTRODUCTION TO COST ACCOUNTING
file:///C:/Users/CUTM/Downloads/INTRODUCTION%20TO%20COST%20ACCOUNTING.pdf
session 3 and 4
COST SHEET
what is cost sheet?
how to prepare cost sheet?
need of preparing cost sheet.
practical questions to be solved.
session-5
Types of Costing
Job costing
batch costing
session 6 and 7
cost accumulation
cost allocation
cost absorption
session 12 and 13
what cost volume profit analysis?
practical questions
file:///C:/Users/CUTM/Downloads/Introduction%20%20to%20CVP%20Analysis.pdf
session 16 and 17
Marginal costing with some practical questions
Session 20
projects discussion (regarding preparation of cost sheet)
Topic will be assigned to students and frame work will be given.
MCQ:2
Dr. Mahapatra is working as an Assistant Professor (Finance) at Centurion University of Technology & Management. She holds a master’s degree in finance from Ravenshaw university. After that she did her Master in Philosophy degree (M.Phil. in Management) from Ravenshaw University. She has also completed her Ph.D. in Commerce from Ravenshaw University. She has more […]