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Home » Syllabus » Maharashtra » University of Pune » Postgraduate Courses » MBA » Semester - I
Management Accounting Syllabus
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University of Pune - MBA

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University of Pune, Pune

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Syllabus of University of Pune MBA - Management Accounting

1. Double Entry Book Keeping - Data Entry in the primary and secondary books of accounts - Preparation of Trial Balance - Rectification of Errors - Final Accounts of Non-corporate organizations like Proprietary Firms and Partnership Firms - Bank Reconciliation Statement

2. Cost Accounting - Relationship with Financial Accounting - Elements of Cost - Preparation of Cost Sheet

3. Materials Cost - Materials purchasing, receiving, storing, issuing including pricing of issues

4. Labour Cost - Time Keeping and Time Booking - Idle Time - Labour Turnover

5. Overheads - Identifying the overheads with the cost center - Allocation, Apportionment and Absorption - Under Absorption and Over Absorption of Overheads

6. Elementary study of the Managerial Decision Making Techniques like -
a. Marginal Costing - Break Even Analysis, Applications of Marginal Costing in decision making - Key Factor considerations
b. Budgetary Control - Functional Budgets - Flexible Budgets
c. Standard Costing - Materials Cost and Labour Cost Variances only

Note - Problems should be covered on the following topics -
a. Preparation of financial statements of non-corporate organizations like Proprietary Firms and Partnership Firms, including Bank Reconciliation Statement
b. Cost Sheet preparation
c. Inventory Valuation
d. Overheads
e. Simple problems on concepts of Marginal Costing and Applications of Marginal Costing including Key Factor considerations
f. Cash Budgets and Flexible Budgets
g. Simple Problems on Materials Cost and Labour Cost Variances

Books Recommended

1. Introduction to Management Accounting - Horngreen and Sundlem
2. Principles of Management Accounting - Manmohan & Goyal
3. Cost and Management Accounting - S.M.Inamdar
4. Management Accounting - Dr. Mahesh Kulkarni
5. Double Entry Book Keeping - T.S.Grewal
6. Cost Accounting - Khan & Jain
7. Management Accounting 3rd Ed. - Khan & Jain
8. Theory & Problems in Management & Cost Accounting - Khan & Jain
9. Cost Accounting - Jawaharlal

Syllabus of other similar courses offered by University of Pune

The following is a partial list of syllabus of courses similar to MBA offered by University of Pune

Syllabus of similar courses offered by other Universities in India

The following is a partial list of syllabus of courses similar to University of Pune - MBA offered by other Universities in India

Note: The above papers / course titles are picked automatically by the website for indicative purpose only and for the general idea for the student community and should not be considered as an endrosement or confirmation that the courses / course contents are similar. Please check with the University / Institution directly for confirmation for the similarity of the course or for any other information in regard to this information.

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