-
Semester 1
This Semester consist of 17 Credit
7 -
Semester 2
This Semester consist of 20 Credit
7 -
Semester 3
This Semester consist of 15 Credit
11-
Management Info system & Ecommerce ( Credits 3 )
-
Organization charge & Design ( Credits 2 )
-
Entrepreneurship ( Credits 2 )
-
Seminar Series II ( Credits 2 )
-
Specialization I ( Credits 6 )
-
Specialization II
-
~ Finance (14 Credit hours)
-
~ Production & Supply Chain management (14 Credit hours)
-
~ Marketing (14 Credit hours)
-
~ International Business (14 Credit hours)
-
~ Human Resource Management (14 Credit hours)
-
Management Info system & Ecommerce ( Credits 3 )
-
Semester 4
This Semester consist of 18 Credit
6
Managerial Accounting ( Credits 3 )
Course Title: Management Accounting
Code No: CO 521
Area of Study: Core Area
Credit: 3
Course Objective
The objective of this course is to develop an insight into the utilization of financial and cost
accounting information for planning, controlling and decision making in the business. Besides this to
have clear understanding of other important tools useful for financial, cost and price related decision
making.
Course Contents
UNIT I: Foundation of Management Accounting LH.3 hrs
Concept, origin and evolution; Need, nature and scope; Importance and limitations; Management
accounting in Nepalese perspective
UNIT II: Understanding Cost Behavior LH.3 hrs
Cost concept and classification; Cost segregation; Cost estimation
UNIT III: Income Measurement LH.6 hrs
Income measurement under variable and absorption costing; Reconciliation of difference in profit
reported. Case analysis
UNIT IV: Cost Volume Profit Analysis LH.8 hrs
Meaning and approaches; CVP for single product and multi product firms; CVP under the condition
of resource constraints and uncertainty. Case analysis
UNIT V: Planning and Control LH.12 hrs
Budgeting : meaning , concept and advantages; Preparation of flexible budget, functional budget,
financial budgets and master budget. Case analysis
UNIT VI: Decision Making LH.8 hrs
Concept, Decisions regarding make or buy, accept or reject special offer, drop or continue a product
line, Case Analysis
UNIT VII Performance Evaluation and Control System: LH.8 hrs
Standard costing: material, labour and overhead variance; Value added analysis and interpretation;
Cash flow analysis and interpretation
References:
Koirala,Gyawali,Fago,subedi and Niraula; Management Accounting, Kathmandu: Buddha
Publication.
23
Lynch,R.M. &Williamson,R.W.(2001). Accounting for Management .New Delhi: Tata Mcgraw-hill
Kaplan and Atkinson; Advance Management Accounting, New Delhi: Prentice hall of India.
Munakarmi, S.P. et al; Management Accounting, Kathmandu, Januka Publication.