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Management Accounting

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Management Accounting . By Ghanendra Fago (MBA, M Phil). Main Objectives. Provide in depth knowledge of management accounting concepts, tools and techniques and encourage in application of these tools in planning, decision making and control process.

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Management Accounting
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  1. Management Accounting By Ghanendra Fago (MBA, M Phil)

  2. Main Objectives • Provide in depth knowledge of management accounting concepts, tools and techniques and encourage in application of these tools in planning, decision making and control process. • Use management accounting principles, objectives and functions • Explain the concept of costs and classify them for managerial application and • Facilitate the participants thinking critically and rationally for the allocation of scarce and valuable economic resources among the available courses of actions in the competitive business environment. • Enable management practitioners to apply accounting information in the planning and decision making process.

  3. Methodology • The teaching methodology of thus course will include a combination of class lectures, case reviews, Presentation and problem solving exercises, small case studies, project/term assignments, quizzes. • Participants must complete their prior reading and works before participating in the class.

  4. Brief Outline of Topics Unit-1 Overview of management Accounting Unit-2 Cost concept, classification, and estimation Unit-3 Measurement of Income and Reporting Unit-4 Cost Volume Profit Analysis Unit-5 Standard Costing and Balance Scorecard (BSC) Unit-6 Management control system and responsibility accounting Unit 7 Profit Planning: A Tool of Strategic Planning and control Unit- 8 Relevant Cost for Decision- Making and Pricing Unit -9 Long-term Investment Decisions –Risk and Uncertainty

  5. Evaluation Criteria • Attendance : 05 Marks • Quizzes ( at Least two) : 05 Marks • Cases and Reviews : 15 Marks • Individual Assignments/Cases/Presentation : 15 Marks • Term Paper/Project Work/Presentation : 10 Marks • Internal Tests ( two exams) : 20 Marks • Mid-term exam : 30 Marks

  6. Attention • Students should earn marks as much as they can. • Assignment should be submitted individually, but group consultation is allowed. • Submission of review and case assignment will be in the following class. • Late submission will be penalized by 10% per day. • Coping and pasting in assignments are not accepted. If found, no mark will be given. • Quizzes will be taken following the classes. • There will be at least Two Internal Tests as per this detailed schedule within class schedule. • There is no make up Test.

  7. Reading Materials • Garrison, Ray H and Noreen, Iric W (2003). Managerial Accounting; New York: Tata McGraw (GN) • Horngren, C. T.; Sundem, G. L. and Stratton, W. O: Introduction to Management Accounting; Pearson Education; New Delhi. (Thirteenth edition) (HSS) • Koirala, M.P., Gyawali A, Fago, G,Subedi, D and Niroula, H (2010) Management Accounting: Kathmandu: Budhha Academics enterprises P. ltd. (KGFSN) • Bajracharya et al. (2006) Management accounting; Katmandu: Asmita Books and stationery (BOGS) • Drury, Colin: Management and cost accounting (Fifth Edition 2000); Business Press Thomson Learning (CD) • Ronald W. Hilton: Managerial Accounting: Creating Value in a Dynamic Business Environment; TATA McGraw-Hill Publishing Company Limited, New Delhi;