Teaching Plan (MMS)

Academic Year (2020-2021)

Programme: MMS (Finance) Semester: IV Period: Jan 21 – Jun’21

Course Code : MMS-XX-X-XXX
Name of the subject: Commercial Banking
Maximum marks: 100 (60+40) No. of Sessions: 14 (Total 40 hrs)

Name of the Faculty: Prof.Rahul Shah

Mobile No: 9222337373
Email: rahulshah@sscmrmba.in

Program Outcomes (PO)

1.  To understand the basic cost concepts and techniques of analysing
cost to have better management control and decision making..

Reference Books:
1. Cost and Management Accounting- Ravi M. Kishore
2. Cost and Management Accounting- Khan & Jain

______________________________________________________________
A. Plan: (Each Session of 3 hours except last session No 14 of 1 hr)

Ses Pl. Topic Books referred/ Course Outcomes

sio Date Recommended/ References-
n Print/Articles/ News/Research
No. papers/ Online database/
Software /Simulations used
1 20 Introduction to Cost & 1. Cost and Management Understanding the concepts related
July Mgmt. Accounting, Accounting- Ravi M. Kishore to Financial, Cost & Mgmt.
2021 Role of Cost in 2. Cost and Management Accounting
Decision Making, Accounting- Khan & Jain
Analysis &
Classification of cost
 Teaching Plan (MMS)
Academic Year (2020-2021)

2 27 Elements of Cost- 1. Cost and Management Understanding the difference

July Materials/ Labour/ Accounting- Ravi M. Kishore between direct & indirect cost as
2021 Overheads, 2. Cost and Management well as apportionment & allocation
Allocation & Accounting- Khan & Jain of cost
apportionment of
overheads
3 3 Preparation of Cost 1. Cost and Management Ability to prepare the cost
Aug. Sheet Accounting- Ravi M. Kishore sheet
2021 2. Cost and Management
Accounting- Khan & Jain
4 10 Introduction to different 1. Cost and Management Understanding the computation
Aug. costing techniques; Accounting- Ravi M. Kishore methods of cost under various
2021 methods of costing- Job 2. Cost and Management costing methods
costing, process costing Accounting- Khan & Jain
5 17 Marginal Costing & 1. Cost and Management Ability to make decisions using
Aug. Cost-Volume-Profit Accounting- Ravi M. Kishore marginal cost concept and
2021 Analysis 2. Cost and Management calculate BEP & Margin of Safety
Accounting- Khan & Jain
6 24 Budgeting & Budgetary 1. Cost and Management Ability to prepare various types of
Aug. Control Accounting- Ravi M. Kishore budgets and analyse the functional
2021 2. Cost and Management as well as master budgets
Accounting- Khan & Jain
7 31 Standard Costing & 1. Cost and Management Ability to set a benchmark &
Aug. Variance Analysis Accounting- Ravi M. Kishore calculate and analyse variances
2021 2. Cost and Management
Accounting- Khan & Jain
8 7 Responsibility 1. Cost and Management Understanding various
Sep. Accounting & Transfer Accounting- Ravi M. Kishore responsibility centres and different
2021 Pricing 2. Cost and Management transfer pricing methods for setting
Accounting- Khan & Jain interdepartmental price.
9 14 Activity Based Costing 1. Cost and Management Understanding the concepts and
Sep. & Activity Based Accounting- Ravi M. Kishore application of activity based
2021 Management 2. Cost and Management costing
Accounting- Khan & Jain
10 21 Target Costing 1. Cost and Management Ability to calculate the selling
Sep. Accounting- Ravi M. Kishore price based on predetermined
2021 2. Cost and Management targets
Accounting- Khan & Jain
11 28 Lifecycle Costing 1. Cost and Management Ability to calculate the product
Sep. Accounting- Ravi M. Kishore cost as it moves through the
2021 2. Cost and Management various phases of its life cycle
Accounting- Khan & Jain
12 5 Environmental Costing 1. Cost and Management Ability to trace the direct costs and
Oct. Accounting- Ravi M. Kishore allocate indirect costs to present
2021 2. Cost and Management information on social and
 Teaching Plan (MMS)
Academic Year (2020-2021)

Accounting- Khan & Jain environmental costs & benefits

13 12 Service Costing 1. Cost and Management Ability to set up a cost
Oct. Accounting- Ravi M. Kishore sheet for service industry
2021 2. Cost and Management
Accounting- Khan & Jain
14 19 Revision
(1 Oct.
hr) 2021

B. Practical Approach: Other activities

Sr. No. Activity Name Topic Covered Learning outcomes Source

1 Academic Projects Activity Based Understanding Select

Costing & the concepts cases of
Activity Based and application ABC in
Management of activity the
based costing industry
2 Group Discussion Cost Reduction & Understanding Cost
Cost Control of reduction
Management practices
strategies in select
adopted for Compani
cost reduction es
3 Business Quiz / Business News sharing Business news To get updated Business
sharing w.r.t. knowledge on Newspap
Environmental the subject ers
Costing
4 Videos / Simulation Simulation To get Live
Exercise on Cost practical examples
allocation & cost understanding from
apportionment of various industry
bases used for
apportionment
of overheads

C. Innovative pedagogy adopted:

 Teaching Plan (MMS)
Academic Year (2020-2021)

Prepared by: Reviewed by: Approved by:

Faculty Specialisation ADC
Date: Date: Date:

A. Execution:

Session Actual Topic Covered Attendance Evaluation Case Study Quiz CR Sign
No. Date % Method Ref. Ref.

B. Evaluation:
 Teaching Plan (MMS)
Academic Year (2020-2021)

Component Details Marks

Presentations & Viva Mandatory 5+5
Class Test (3 for MMS ) Mandatory (MCQ, Descriptive,. Etc) 20
Assignments / Others Mandatory 5
Participation/Attendance Mandatory 5
Final Exam Mandatory 60

C. Student Performance Analysis:

Avg. Avg. Internal % Failed in Avg. Final % Failed in No. of best No. of
Attendance Marks Internals Marks Final students > students
80% needs
improvement

D. Attainment:

CO1 CO2 CO3

PO1
PO2
PO3

Comments / Suggestions / Recommendations:

Suggestions (if any) to students on subject related Certificate/Diploma or Add-on

program: -
 Teaching Plan (MMS)
Academic Year (2020-2021)

Signature of Faculty Signature of the Co-ordinator / ADC