CHRIST (Deemed to be University)

Course Plan – Undergraduate Programmes

Academic Year 2021 - 22

Programme Bachelor of Business Administration

BBA 431-
Course Code & Name
Cost & Management Accounting

Semester IV

Hours & Credits (1 Credit = 15 hours) 60 hours, 4 Credits

Course Anchor Dr.Saravanan V

Dr.Rajesh
Course Facilitators at – Bangalore, Dr.Leena James
Central Campus Dr. Issac P Elias
Dr.Mahesh Kumar
Dr.Dippi Verma
Prof Arjun B S
Dr. Saravanan V
Course Facilitators at – Bangalore, BGR Dr. Sathish
Campus Dr. Prathibha
Dr.Deepika S
R Gowri Shankar
Course Facilitators at – Delhi, NCR Dr. Shivani Chaudhary ,
Campus Dr Babita Jha
Course Facilitators at – Pune, Lavasa
Campus Dr.Monica

Course Anchor & Faculty Contact Dr.Saravanan V

information Saravanan.v@christuniversity.in
Course Name: COST AND MANAGEMENT ACCOUNTING
Course Code: BBA431
Total number 60 hours
of hours and Credits: 4
credits :
Class ● Attendance shall be taken within the first five minutes of the
Guidelines commencement of the class.
● Exclusive notebook for the subject must be carried for every class
hour.
● Active participation in class is expected.
● Assignments submitted after the due date shall not be valued.
● It is expected that students will use genuine, sincere, and fair means
for the accomplishment of the tests, tasks, or projects from which
evaluations of progress shall be determined. Students found
plagiarizing, copying or cheating in any way will not get marks.

Course This as a basic course on Cost and Management Accounting which covers
Description the fundamental aspects of the subject such as costing for materials, labour
and overheads with reference to products. Further this course deals with
various aspects of Management Accounting namely, Financial statement
analysis using various tools Cash Flow Statement, Budgets and Budgetary
Control and Management Reporting in general.

Course 1 To acquaint the students with the basic elements of the cost and utilize the
Objectives same to summarise components in terms of unit cost of products.
2 To train them to identify and propose possible solution to business problems
with the help of costing techniques.
3 To Equip the students with the knowledge of the application of financial
statement analysis to identify the problems in a business unit, analyse and
propose possible solutions towards the same.
4 To develop the basic knowledge and understanding about Management
Reporting in Business houses

Terminology**
Programme Learning Goals (PLGs)
Programme Learning Objectives (PLO)
Course Objectives (CO)
Course Learning Outcomes (CLO)
Revised Bloom’s Taxonomy Level (RBTL)
Continuous Internal Assessment (CIA)
End Semester Examination (ESE)
Course Learning Outcome– Progamme Learning GoalsMatrix
Sr.No CLO RBTL Compo CO PLO PLG
nent of
Assess
ment
(includ
ing
ESE)
1 To be able to RBTL2,3 CIA -1 To acquaint PLO 2.1- PLG 2:
demonstrateun L3 the students Demonstrate Functional
derstanding of with the understanding Knowledge
elements of basic of &
cost and elements of concept/theori Application
utilizing the the cost and es of
same for utilize the management
summarization same to (RBTL2),
of the summarise
components to components PLO 2.2-
find out the in terms of Utilize
cost per unit. unit cost of domain
products. specific
concept/techni
ques to
address
business
problems
(RBTL3)

2 To be able to RBTL5,6 CIA-2 To train PLO 4.4- PLG 4:

use cost (Case them to Choose Problem
accounting Study) identify and appropriate Solving
techniques to propose framework for
analyse and to possible analysis
propose useful solution to (RBTL5),
solutions to business
business problems PLO 4.5-
problems based with the Propose
on suitable cost help of possible
accounting costing solutions with
technique. techniques. their
implecations
(RBTL6)
3 To be equipped RBTL CIA-3 To Equip PLO-4.1: PLG 4 :
with the skill to 2,3,4,5,6 the students Outline Problem
 outline relevant L4-PLo: with the relevant facts Solving
facts, identify 4 knowledge in the context
causes of of the (RBTL2)
problems, use application
relevant of financial 4.2:
assumptions, statement Identify
analyse and analysisto causes of the
propose identify the problem
possible problems in (RBTL3),
solution a business
forproblems by unit, 4.3: List
making using analyse and relevant
of ratio propose assumptions
analysis. possible (RBTL4)
solutions
towards the 4.4: Choose
same. appropriate
framework for
anlysis
(RBTL5)

&
4.5:
Propose
possible
solutions with
their
implications
(RBTL6)
4 To develop RBTL3 End To develop PLO: PLG 3:
documents Semest the 3.4: Communic
related to er basicknowl Demonstrate ation
management Exam edge and clarity and (written)
reporting with understandi coherence in
appropriate ng about writing
style & Managemen (RBTL 2),
structure. t 3.5:
(Minimum 5 Reporting Develop
CLO5) in Business documents
houses with
appropriate
structure &
style
(RBTL3)
Assessment Outline

Component Description Units Maximum Weightage Total

marks Marks in
Final
Grade
CIA1 Group Assignment 20 100% 20
CIA2 Mid Semester Examination 50 50% 25
CIA3 Individual Assignment 20 100% 20
ESE End Semester Examination 50 60% 30
Attendance 5 100% 5
TOTAL 100
 Assessment Mapping to Learning Goals and Outcomes (AACSB)
PLG1 Social Responsibility and Ethical Sensitivity PLG2 Functional Knowledge and Application PLG3 Communication PLG4 Problem Solving PLG5 Entrepreneurial Mindset
CIA PLO1.1 PLO1.2 PLO1.3 PLO1.4 PLO1.5 PLO1.6 PLO2.1 PLO2.2 PLO2.3 PLO2.4 PLO2.5 PLO2.6 PLO3.1 PLO3.2 PLO3.3 PLO3.4 PLO3.5 PLO4.1 PLO4.2 PLO4.3 PLO4.4 PLO4.5 PLO5.1 PLO5.2 PLO5.3
Component

CIA I A Y Y

CIA II Y Y
(Embedded
Question)
CIA III Y Y Y Y Y

ESE Y Y Y Y
 Course Mapping
Unit details Week CLO & Exercises Hours per Pedagogy Resource/
(Week PLO (Pre/Post Class) week (teaching Reference
number (*Actual learning details
in which hours methods
the topic based on used)/
will calendar) activities
start) and or
class
trips/
dates for
assessme
nt
Unit-I Arora,M.N
PLO Pre: class 8 hours Lecture/ (2016).Cos
Introduction to Cost 2.1, 2.2 Reading the class t and
and management given topic discussion Manageme
accounting CLO1 / problem nt
solving Accountin
g, New
Definitions, features,
Delhi:
objectives, functions, Week 1 Himalaya
scope, advantages and Publishing
limitations. House.
Relationship and
differences between
Cost accounting,
Management
accounting and
Financial accounting.
Cost Concepts-Cost
classification – Week 2
Elements of cost -
Preparation of cost
sheet and quotation
Post class:
Home work on
practical
Problems Lecture/
class
discussion
/ problem
solving

Unit-II CLO Pre-class: 10 hours Lecture/ Arora,M.N

1& 2 Reading the class (2016).Cos
Material Cost: direct PLO given topic discussion t and
and indirect material 2.1, / problem Manageme
cost, Inventory control 2.2, solving nt
techniques-stock 4.4, 4.5 Accountin
levels, EOQ, ABC Week 3 g, New
analysis. Issue of Delhi:
materials to Himalaya
production- pricing Publishing
methods-FIFO, LIFO House.
and Average methods.

Labor cost: direct and

indirect labour cost-
methods of payment Week 4
of wages including Post class: Lecture/
incentive plans - Home work on class
Halsey and Rowan practical discussion
plans, Taylor's Piece Problems / problem
Rate method. solving Arora,M.N
(2016).Cos
Overheads: features, t and
classification, methods Manageme
of allocation and Lecture/ nt
apportionment of class Accountin
overheads, primary discussion g, New
and secondary / problem Delhi:
solving Himalaya
distributions
Publishing
(Repeated & step
House.
ladder method only).
Week 5
Unit-III Week CLO 1 Preclass 8 hours Lecture/ Arora,M.N
Marginal Costing- 6&7 &2 Reading the class (2016).Cos
Meaning - Importance given topic discussion t and
- Marginal Cost PLO / problem Manageme
Equation - Difference 2.1, solving nt
between Marginal 2.2, Accountin
costing and 4.4, 4.5 g, New
Absorption costing - Post Class: Delhi:
Applications of Home work on Himalaya
Marginal costing practical Publishing
Problems House.

MID – SEMESTER Week 8

EXAM

Unit-IV CLO 1 Pre-class 7 Lecture/ Arora,M.N

Budgetary control &2 Reading the hours class (2016).Cos
Meaning and given topic discussion t and
importance - Types of Week PLO / problem Manageme
Budgets, practical 9&10 2.1, solving nt
problems- Flexible 2.2, Accountin
Budget and cash 4.4, 4.5 g, New
Budget Delhi:
Himalaya
Publishing
House.
Unit-V Week CLO-3 Pre-class 10 hours Lecture/ Arora,M.N
Financial Statement 11&12 PLO- Reading the class (2016).Cos
Analysis 4.1,4.2, given topic discussion t and
Comparative Income 4.3.4.4 / problem Manageme
Statements and and 4.5 solving nt
Balance Sheets, Accountin
Common size Income g, New
Statements and Delhi:
Balance Sheet Trend Himalaya
Analysis, Publishing
House
Ratio Analysis
Introduction,
Classification and Post Class:
Interpretation of Home work on Lecture/
Ratios, Problems on Week practical class Arora,M.N
13&14 Problems discussion (2016).Cos
ratio analysis
/ problem t and
solving Manageme
nt
Accountin
g, New
Delhi:
Himalaya
Publishing
House..

Unit-VI CLO -3 Post Class: 13 Lecture/ Arora,M.N

Cash flow statement Home work on hours class (2016).Cos
Introduction, Concept Week 14 PLO practical discussion t and
of Cash, Sources of &15 2.1, Problems / problem Manageme
cash flow Cash from 2.2, solving nt
operation, cash from 4.4, 4.5 Accountin
Financing and cash g, New
from investment, Delhi:
Inflow and outflow of Himalaya
cash Preparation of Publishing
cash flow statements- House.
practical problems
Unit-VII Week 16 CLO4 Post Class: 4 hours Lecture/ Arora,M.N
Home work on class (2016).Cos
Management PLO : practical discussion t and
Reporting – 3.5, 3.4 Problems / Manageme
Procedures and Assignme nt
Utility, Sample nt on Accountin
Reports report g, New
making Delhi:
Himalaya
Publishing
House.

CIA Details and Evaluation Rubrics:

Components of CIA-I 20 marks

CIA I- Costing
Identify a product as per your choice. Assume that you are the manufacturer or provider of
the same. Give a write up describing the features of the concerned product of your business
firm. Also give an analytical evaluation of the cost per unit of the product at the point of
distribution to the market. Give a quotation for supplying 1000 units with anticipation of 25%
profit on selling price. (20 marks)
Assignment Description: It is a 20 marks group assignment consisting of five students of to
be submitted in google class room. Students should form group of 5 members. Your work
should cover the following aspects as part A, B, C and D (elaborate all possible calculation
and components, detailed calculations and working notes).
a) A write up describing the features of the concerned product or service as well as your
business firm.
b) An analytical evaluation of the cost per unit of the product at the point of distribution to
the market.
c) Give a quotation for the supply of 1000 units with anticipation of 25% profit on selling
price.
d) Conclusion/Inference
Individual/ Group: Group
Submission Type: Handwritten, submitted online
Submission Deadline: 20th Jan, 2022
Parameters for assessment: (Expectation from students)
1) Write-up about Business and product
2) Analysis of cost per unit
3) Submission of Quotation and its contents.
4) Inference

Components of CIA-II 50 Marks

Mid Term Exam Syllabus: Unit I, II, III
Question Pattern: (50 marks paper would be reduced to 25 marks)
Section A – 3*5=15 marks (Answer any 3 out of 5 questions)
Section B- 2*10=20 marks (Answer any 2 out of 3 questions)
Section C- 1*15=15 marks (Case study -Compulsory question)

Components of CIA-III 20 Marks

CIA III- Analysis of Financial Performance

Collect annual report of a Listed company and assess the financial performance by applying
the technique of Ratio analysis and advice your client about the feasibility of investment in
shares of that company. No repetition of companies.
Assignment description: It is an individual assignment to be submitted in Google class
room. Use appropriate ratios as per their choice but relevant for the given business of the
selected company to cover the overall performance. (Detailed out the description for each
PLO-4)

Parameters for assessment. (Expectation from Students)

1) Selection of appropriate ratios and its calculation
2) Interpretation of ratios and inference/ conclusion
3) Report presentation
Individual/Group: It is an individual Assignment
Submission Type: Handwritten, Online

Submission Deadline: (Even Semester) submission date will be provided once it announced
by COE for even semester in the coming year.

CIA-I Rubrics
PLG Functional knowledge and application. PLG2
PLO PLO-2.1, 2.2
CLO 1
Total Marks 20 Marks
Criteria / Excellent Good Satisfactory Poor Very Poor
Weightage*
CLO-PLO
Write up on Detailed write Write up Writeup about Just a Writeup Name sake
Business and its up about about business but about business writeup about
product/service selected selected no information and business and
business and business about product product/service product/service
( 5 marks) with less without
product
information qualitative
CLO-1 about information.
Product/
PLO 2.1 service
Cost All elements All Elements of All elements of Not clear about
ascertainment of cost namely elements of cost namely cost namely elements of cost
Material, cost namely Material, Material, and
of ascertainment of
Labour and Material, Labour are Labour and
product/services cost per unit
OH Labour and identified in OH
and (5 marks)
OH detail but
are identified are not
Overhead not
in detail with are identified in
CLO-1 identified.
reference to identified in detail and
cost per unit. Cost per unit hence cost per
detail but
PLO 2.1, 2.2 missing unit missing
cost per unit
missing

Quotation Quotation with Quotation Quotation with Submitted No clarity on

submission all details with all all details like quotation with how to submit
namely cost details cost per unit a few quotations for
(5 marks) per unit, terms namely cost and total information on getting business
of supply and per unit, amount but costs , orders.
CLO-1 payment, terms of terms of
warranty etc. supply etc. supply and
PLO 2.2 But missing payment etc.
payment are missing
details
Inference Excellent Good Satisfactory Poor inference Very poor
Inference Inference Inference given based on Inference given
(5 Marks) given based on given based given based on the based on the
CLO-1 the on the the components components and
components components components and calculations.
PLO 2.1, 2.2 and and and calculations.
calculations. calculations. calculations.

Note: OH stands for overhead

CIA -II Rubrics (Case Study)

PLG PLG-4 Problem Solving

PLO PLO 4.4 and 4.5
CLO CLO-2
Maximum Marks 15 marks( 3 criteria , five point)
(Converted to)
(Needs to
Criteria / Weightage* (Excellent) (Satisfactory)
Improve)
CLO-PLO 5 marks 4-3 marks
2-1 marks
Display of Chooses an Chooses an Does not choose an appropriate
appropriate appropriate appropriate framework for analysis
Framework for framework for framework for
analysis analysis with analysis with
(5 marks) complete incomplete
CLO-2 justification for the
same
PLO-4.4

Proposal of possible Proposes Proposes Proposed solution which lacks

solution. alternative alternative feasibility
(5 marks) feasible solutions solutions but
feasibility is
CLO- 2 inconclusive
PLO- 4.5

Implications of the Clarity of Moderate clarity Lack clarity of implications

proposed solution. implications of implications
CLO- 2 given.
PLO- 4.5

CIA -III Rubrics

PLG PLG-4 Problem Solving

PLO PLO 4.1, 4.2, 4.3, 4.4 and 4.5
CLO CLO-3
Maximum 20 marks
Marks
(Converted to)

PLG4:Problem Solving
Students will be equipped to Good
Excellent Satisfactory Needs to improve
solve problems in a
scientific manner
Ratio Analysis Completes all Completes Completes the Is barely able to complete the
CLO-3 calculations, calculations calculations and calculations
PLO 4.1 present ratios and and notes the sets up analysis of
financial statement differences of financial
analysis by financial statements
category statements by
number and
percentage
CLO-3 PLO4.1 All the relevant Most of the A few of the Facts are unclear and poorly
Outline relevant facts in the facts are outlined relevant facts relevant facts are outlined
context (RBTL2) appropriately are outlined outlined
appropriately
CLO-3, PLO4.3 Suitable Most of the A few of the Underlying assumptions are
List relevant assumptions underlying underlying underlying either not stated or not
(RBTL4) assumptions are assumptions assumptions are relevant to the context.
(5 marks) clearly stated and are clearly clearly stated and
well defended. stated and well reasonably
defended. defended.
CLO-3, PLO4.5 Proposes Proposes Proposes Proposed solution lacks
Propose possible solutions alternative feasible alternative alternative feasibility and/or clarity of
with their implications solutions with feasible solutions with implications
(RBTL6) clear implications solutions with implications but
(5 marks) unclear feasibility is
implications inconclusive
Format Presentation Excellent Neatly Average Not well organized, many
CLO-3 presentation and presented and organization with grammatical and spelling
PLO 4.3 organization. well organized, few grammatical errors
Thorough analysis with few and syntax errors.
is provided with grammatical
no grammatical or errors. Analysis
syntax errors of case is well
done.

Prepared by
(Faculty in-charge) Reviewed by Approved by

Dr. Saravanan V Dr.Leena James HOD