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102-Management Accounting MBA Syllabus (Pune University).

1. Meaning and Definition of Accounting, Parties or Users interested in Accounting, Branches of Accounting, Meaning and Definition of Management Accounting, Distinction between Management Accounting and Financial Accounting. Accounting Concept and Conventions.
2. Basic Accounting terminologies, Classification of Accounts, Meaning of Journal, Writing of Journal Entries.
3. Secondary Books of Accounting, Preparation of Trial Balance, Final Accounts of Sole Traders.
4. Elements of Costs:
   • Materials Costs:-Materials purchasing, receiving, storing and issuing including pricing of issues.
   • Labour Costs and Labour Turnover
   • Overheads - Identifying the overheads with cost centre. Allocation, appointment, and absorption - Accounting treatment of Under and Over Absorption.
   • Preparation of cost sheet, items to be excluded while preparing cost sheet.
5. Managerial Decision Making Techniques like
   • Marginal costing - cost volume profit analysis, BEP
   • Budgetary control, operating and financial budgets, flexible budgets
   • Standard costing - Materials cost and labour cost variances only

Books Recommended:-

1. Introduction to Management Accounting - Horngreen and Sundlem
2. Principles of Management Accounting - Manmohan & Goyal
3. Management Accounting - Dr.E.B.Khedkar, Dr,D.B.Bharati and Dr.A.B.Kharpas
4. Cost and Management Accounting - S.M.Inamdar
5. Management Accounting - Dr.Mahesh Kulkarni