Symbiosis Institute of Business Management, Hyderabad

Academic Year – 2022-23 (Batch of 2022-24)

MBA COURSE HANDOUT (Semester – II)
Course : Management Accounting
Course Code : 211410204 No. Credits 02
Faculty Name : Dr. K P Venugopala Rao
Catalog Code : T2777 No. Hours 30
Consultation Hours : 4:40 PM to 5:00 PM
Mobile : 92462 74461 Email ID k.venugopalarao@sibmhyd.edu.in
MBA Program Objective (SIDU)

To prepare students for an excellent corporate career, combining theory with practice, classroom teaching with
management development

Course Objectives: -

1. To understand the concepts and fundamentals of management accounting

2. To apply the concepts in managerial planning, decision making, controlling
3. To evaluate alternative solutions to given problem and to arrive at decisions
4. To use management accounting tools and techniques for estimating and evaluating

Course Outcomes: -
1. Appreciate the Concepts and the framework of presentation the accounting information with appropriate
classification of elements
2. Appreciate various management accounting tools and techniques for cost control
3. Employ appropriate techniques in Management accounting for decision making considering business
conditions
4. Evaluate various options available for the business dilemmas
5. Analyse and interpret the results from various options for better decision-making in the competitive markets

Recommended Text Book

 Dr. S. N. Maheshwari, Dr. S. K. Maheshwari, Sharad K. Maheshwari, (2012), Accounting for Management,
Vikas Publishing House
Suggested Reference books

1. Khan and Jain (2016) Management Accounting- Text and Problems, Mc Graw Hill
2. Charles T. Horngren (2016). Introduction to Management Accounting, Pearson

Additional Learning Resources

 The Management Accountant (Journal)

 Management Accounting for Decision Making by Narsimhan M.S, IIM Bangalore on Swayam platform
 Business magazines and newspapers

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 Course Outcomes Mapped with Programme Outcomes
Programme Outcomes
PO3 -Students will be
PO2 -Students should be able to
PO1 - Students adept at analyzing and
understand and be conscious of
should be able to applying theoretical
PO-CO Mapping the impact of managerial
demonstrate constructs to various
decisions on the triple bottom-line
leadership skills diverse business
– Profits, People and Planet
scenarios
CO1-Appreciate the Concepts and the framework of
presentation the accounting information with M S S
appropriate classification of elements
CO2-Appreciate various management accounting
M S S
tools and techniques for cost control
CO3-Employ appropriate techniques in
Management accounting for decision making S S S
considering business conditions
CO4-Evaluate various options available for the
S S S
business dilemmas
CO5-Analyse and interpret the results from various
options for better decision-making in the S S S
competitive markets
* S – Strong, M – Medium, W – Weak, NL – No link
Delivery Schedule
Assessment / CO Mapping
Intended GSTEE
Session Resources and Evaluation and
Topic/Intended Learning Delivery framewo CO CO CO CO CO
# References Weighting
Process rk 1 2 3 4 5
(S, M, W, NL)
Introduction to Management Reading- S N
1 Lecture CO1 / Quiz--S G S M M M M
accounting Governance Maheshwari
Reading-
Analysis of Accounting
Comparative
2 information- Application of Lecture CO1/ Quiz--S S S S S S S
analysis- S N
Tools Sustainability
Maheshwari
Reading- Ratio Lecture and CO2/ Evaluate
Analysis - S N Exercises the Exercise--S
Maheshwari
Analysis of Accounting
3 information- Application of Abu Dhabi S S S S S S
Tools Sustainability National Hotels ,
What went
wrong?—
Harvard case
Reading- Ratio Internet CO2/ Evaluate
Analysis and resources and the Exercise--S
Analysis of Accounting
Bankruptcy Lecture and
information- Application of
4 analysis - S N Exercises S, T S S S S S
Tools Sustainability and
Maheshwari and
Technology
Internet
resources
Analysis of Accounting Reading Cash
information- Application of flow and Funds Discussion and CO2/
5 G, S, E S S S S S
Tools Governance, flow S N Exercises Assignment--S
Sustainability and Ethics Maheshwari
Reading – S N
Maheshwari;
Discussion of Assignment Khan and Jain CO1 and CO2/
Group
6 Data of Written T S S S S S
Technology Discussion
Company from Analysis--S
Bloomberg for
analysis
Reading – Cost
Sheet and
Costing and Techniques Activity Based CO1 and CO2/
Lecture and
7 Costing- S N Discussion & G M S S S S
Governance Exercise
Maheshwari; Exercise--S
Khan and Jain

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 Assessment / CO Mapping
Intended GSTEE
Session Resources and Evaluation and
Topic/Intended Learning Delivery framewo CO CO CO CO CO
# References Weighting
Process rk 1 2 3 4 5
(S, M, W, NL)
Reading –
Absorption and
Costing and Techniques Marginal Costing CO1 and CO2/
Discussion and
8 -SN Evaluate the S M S S S S
Governance, Sustainability Exercise
Maheshwari; Exercise--S
Khan and Jain
Reading – Break
CVP Analysis Even Analysis - CO2 and CO3/
Lecture and
9 S N Maheshwari; Evaluate the S M M S S S
Sustainability Exercises
Exercise--S
Khan and Jain
Reading – Break
Decision Making with CO2 and CO3/
Even Analysis - Lecture and
10 alternative choices Evaluate the S, E M M S S S
S N Maheshwari; Exercises
Sustainability, Ethics Exercise--S
Khan and Jain
Reading – Break
Decision Making with CO2 and CO3/
Even Analysis - Flip Class and
11 alternative choices Evaluate the S, E M M S S S
S N Maheshwari; Exercises
Sustainability, Ethics Exercise--S
Khan and Jain
Reading – Break
Decision Making with CO2 and CO3 /
Even Analysis - Lecture and
12 alternative choices Case S, E M M S S S
S N Maheshwari; Case Study
Sustainability, Ethics Presentation --S
Khan and Jain
Reading - S N Discussion CO2/ CO3
13 Discussion of Assignment Maheshwari; based on the Written G, E* M M S S S
Khan and Jain Case Analysis--S
Reading –
Budgetary
Budgets Discussion and CO1 and CO2/
14 Control- S N G S S M S S
Governance Maheshwari; Exercise Quiz--S
Khan and Jain
Reading –
Budgetary
Budgetary Control Flip Class and CO2/ Exercise
15 Control- S N G, T S S M S S
Governance and Technology Maheshwari; Exercise Evaluation--S
Khan and Jain
Reading –
Budgetary Control Budgetary CO2 and CO3/
16 Control- S N Group Exercise Exercise S, E S S M S S
Sustainability, Ethics Maheshwari; Evaluation--S
Khan and Jain
Chapter Reading
Variance Analysis Standard Costing CO1 and CO2/
Lecture and
17 and variance Evaluate the S S S M S S
Sustainability Exercise
Analysis S N Exercise--S
Maheshwari;
Variance Analysis Chapter Reading
Sustainability Standard Costing CO2 and CO3/
Lecture and
18 and variance Case S S S M S S
Case Study
Analysis S N Presentation--S
Maheshwari
Risk and Uncertainty
19 Case Study Discussion CO3/ Quiz--S T M M M S S
Sustainability, Technology
20 Class Test Review Written Analysis E S S S S S

GSTEE* Model stands for G – Governance, S –Sustainability, T – Technology, E– Ethics, E* –Experiential

Seventh column in delivery schedule indicates content & pedagogy mapped with GSTEE model of learning

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Expectations from Students
 Basic understanding of Financial Accounting
 Participate actively during sessions, case analysis and related learning activities
 Be abreast with the current business trends and events to get associated with the theories
learnt
 Attempt to bring the theories in practice
 Sincerity in doing the assignments and participate in group activities
Evaluation Timelines
Keeping in line with continuous evaluation at SIBM, the following schedules have been drawn.
Students are expected to go through the dates / sessions mentioned and prepare accordingly.
Internal
Component
Component Expected slot Marks declaration by Weightage
Number
Name
Assignment 1 1 6th Session Within 15 days 30
Assignment 2 2 13th Session Within 15 days 30
Class Test 3 20th Session Within 15 days 40
Total 100

Brief profile of the Faculty Member

K. P. Venugopala Rao is Professor of Finance and is Director at Symbiosis Institute of Business

Management, Hyderabad. He is essentially a researcher; his areas of interest are Accounting
and Capital Markets. His doctoral thesis is on Indian Commodity Markets, awarded by
Osmania University. He is a member of Indian Accounting Association, Telangana Commerce
Association and Decision Sciences Institute. He is in the field of teaching and administration
for over two decades. He has contributed to the body of knowledge in the form of research
publications, conference papers and MDPs.

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