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BAT 159 Financial Accounting & Managerial Accounting L T P C 3 0 4 Marks: 100 Course Objective Unit Course Outcome

This document provides information on the Financial Accounting & Managerial Accounting course offered at the University School of Business. The course aims to help students understand and use accounting data to make business decisions. It is divided into 3 units covering topics like consignment accounts, departmental accounting, voyage accounting, and managerial accounting concepts. Students will develop the ability to analyze partnership accounts and handle various hire purchase accounting situations. The syllabus details the course objectives, outcomes, content, textbooks, and exam format which includes 3 questions from each unit and 1 compulsory question covering the overall syllabus.

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28 views2 pages

BAT 159 Financial Accounting & Managerial Accounting L T P C 3 0 4 Marks: 100 Course Objective Unit Course Outcome

This document provides information on the Financial Accounting & Managerial Accounting course offered at the University School of Business. The course aims to help students understand and use accounting data to make business decisions. It is divided into 3 units covering topics like consignment accounts, departmental accounting, voyage accounting, and managerial accounting concepts. Students will develop the ability to analyze partnership accounts and handle various hire purchase accounting situations. The syllabus details the course objectives, outcomes, content, textbooks, and exam format which includes 3 questions from each unit and 1 compulsory question covering the overall syllabus.

Uploaded by

nirakhan
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© © All Rights Reserved
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FINANCIAL ACCOUNTING &

L T P C
MANAGERIAL ACCOUNTING
BAT 159
Total Contact Hours : 60
BBA (Semester 2) 3 1 0 4
Pre-Requisite : NA
Marks : 100
Internal: 40 External: 60
Course Objective
To impart the ability to understand and use accounting data to make business decisions.
Unit Course Outcome
Students can easily analyze partnership accounts and handle various situations in
1
partnership.
Students will be proficient in basic techniques and different methods of Hire Purchase
2
Accounting.
Develop the understanding of Bank Reconciliation statement.
3

Content of the Syllabus

UNIT 1

Consignment accounts: Concept, Accounting Procedure; Treatment of normal and abnormal Loss;
Del-credere Commission; Difference between Proforma Invoice and Account Sales; Valuation of
Unsold Stock.
Departmental Accounting: Meaning; Significance; Methods of Departmental Accounting; Basis of
Allocation for Common Expenditure among different departments; Inter-department transfers;
UNIT 2
Voyage Accounting: Treatment of special items of income & expense used in voyage; Voyage in
progress (Incomplete Voyage);
Royalty Accounts: Terms used in Royalty agreements; distinction between rent and royalty;
accounting entries in the books of lessee; stoppage of work due to strike/lockout.

UNIT 3
ManagerialAccounting -Origin, Concept, Nature and Scope , Distinction between Managerial
Accounting and Financial Accounting.

Changing role of managerial accounting in a dynamic business environment. Use of accounting


information – various stakeholders.

Methods and Problems of Transfer Pricing

Text Books –
1. Anthony, R.N. and Reece, J.S. : Accounting Principle: Richard Irwin Inc.
2. Gupta RK. and Radhaswamy, M. : Financial Accounting; Sultan Chand and Sons, New Delhi.
3. Monga J.R, Ahuja Girish, and Sehgal Ashok: Financial Accounting; Mayur Paper Back, Noida.
4. Shukla, M.C. Grewal T.S. and Gupta, S.C. : Advanced Accounts; S. Chand & Co., (New Delhi).
5. R.K. Mittal, M.R. Bansal., Advanced Financial Accounting: VK Publications.
BAT 159 USB
University School
of Business
A B C d E F g h i J
Program Outcome
Mapping of Course
outcome with  
Program outcome
UC B/F DC DE UO MNG Project/
Category Training

Approval Date of meeting of the Board of Studies 12/5/17

NOTE FOR THE PAPER SETTER

The syllabus has been divided into three units. Paper setter will set 3 questions from each
unit and 1 compulsory question spread over the whole syllabus consisting of 5 short answer
questions. Compulsory question will be placed at number one. Candidate shall be required to
attempt 6 questions in all including compulsory question and selecting not more than 2
questions from each unit. All questions carry equal marks.

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