Cost and Management Accounting Reference Books and Session Plan

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1 Cost accounting : Horngren,Datar and Rajan(HD) 13th or 14th edition
2. Cost accounting – Babatosh Banerjee
3. Cost Accounting – S.N.Maheshwari
4. Cost Accounting : B.K. Bhar
5. Cost and Management Accounting – Ravi Kishore

Session Topics to be Covered Reading Material

The concept of cost, costing and cost accounting .Different types of industries and Chapter 2 (HD)
1-3 the framework of cost management systems for them. Classification of costs and Or Chapter 1 & 2
the concept and preparation of cost sheet ( Banerjee)
4 Marginal Costing & Cost Volume Profit Analysis CVP – Chapter 3 – (HD),Chapter 3 (Banerjee)
Using CVP analysis for decision making- make v/s buy, operate v/s shut down, Chapter 11 (HD), Chapter10,11 & 12 (Banerjee)
5-6
Product mix, capacity utilization, profit Planning, export pricing etc
Tools for planning and control-Budgetary Control – Operating and Financial Chapter 3 (HD) or Chapter 14,15( Banerjee)
7 -8 Budgets ,Master Budgets , Flexible budgeting

Chapters 6,7 &8 (HD) or,

9 Standard costing and Variance analysis.
Chapter 16 (Banerjee)
Responsibility Accounting – Cost Centre, Profit Centre, Revenue Centre & Chapters 6,7 &8 (HD) or,
10 Investment Centre Approaches – Use of Responsibility Accounting in Chapter 16 (Banerjee)
Performance evaluation
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