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.