Master of Commerce (M.Com.) Cost and Management Accounting in Banking and Finance Syllabus - Mumbai University

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Syllabus for Cost and Management Accounting in Banking and Finance

Elective course · Semester 1 · M.Com. Banking and Finance · 4 credits · 100 marks

Module I: (2CREDITS)

Unit 1 Marginal Costing, Absorption Costing and Management Decisions
a Meaning of Absorption Costing - Distinction between Absorption Costing and Marginal
Costing - Problems on Breakeven Analysis - Cost Volume Profit Analysis - Breakeven
Charts - Contribution Margin and Various Decision Making Problems
b Managerial Decisions through Cost Accounting such as Pricing Accepting Special Offer - Profit Planning - Make or Buy Decisions - Determining Key Factors - Determining Sales Mix - Determining Optimum Activity Level - Performance Evaluation - Alternative Methods of Production, Cost Reduction & Cost Control
Unit 2 Budgetary Control Budget and Budgetary Control - Zero Based Budget - Performance Budgets - Functional Budgets Leading to the Preparation of Master Budgets - Capital Expenditure Budget - Fixed and Flexible Budgets - Preparation of Different Types of Budgets

Module II: (2CREDITS)

Unit 3 Financial Statement Analysis A) Introduction to Corporate Financial Statements: Understanding the Balance sheet and Revenue statements with the headings and sub headings, Uses of financial statements, Users of Financial Statements.
B) Financial Statement Analysis: Introduction and Meaning of Financial Statement Analysis, Steps, Objective, Types of Analysis. i) Study of Balance sheet and Income statement / Revenue statements in vertical form suitable for analysis
ii) Relationship between items in Balance Sheet and Revenue statement
iii) Tools of analysis of Financial Statements (i) Trend analysis (ii)
Comparative Statement (iii) Common Size Statement
Unit 4 Working Capital Finance Management of Working Capital in India Estimating working capital needs Operating or working capital cycle Working Capital Financing: Trade Credit; Bank Credit; CommercialPapers; Certificate of Deposits (CDs); Financing.
Maximum Permissible Banking Finance

References

Lectures on Costing by Swaminathan: S. Chand and Company (P) Ltd., New Delhi
Cost Accounting by C.S. Rayudu, Tata Mc. Grow Hill and Co. Ltd., Mumbai
Cost Accounting by JawaharLal and SeemaSrivastava, Tata Mc. Grow Hill and Co. Ltd.,Mumbai
Cost Accounting by Ravi M. Kishore, Taxmann Ltd., New Delhi ● Principles and Practices of Cost Accounting by N.K. Prasad, Book Syndicate Pvt. Ltd.,Calcutta ● Cost Accounting Theory and Practice by B.K. Bhar, Tata Mc. Grow Hill and Co. Ltd.,Mumbai
Cost Accounting Principles and Practice by M.N. Arora, Vikas Publishing House Pvt. Ltd.,New Delhi
Advanced Cost and Management Accounting: Problems and Solutions by V.K. Saxena and
C.D. Vashist, S. Chand and Company (P) Ltd., New Delhi
Cost Accounting by S.P. Jain and K.L. Narang, Kalyani Publishers, Ludhiana
Modern Cost and Management Accounting by M. Hanif, Tata McGraw Hill Education Pvt. Ltd., New Delhi
Srivastava R M, Essentials of Business Finance, Himalaya Publications ● Anthony R N and Reece JS. Accounting Principles ,HoomwoodIllinos , Richard D. Irvin ● Bhattacharya SK and Dearden J. - Accounting for Management. Text and Cases , New Delhi. ● Hingorani NL and ramanthan AR - Management Accounting , New Delhi
Ravi M. Kishore , Advanced management Accounting , Taxmann , NewDelhi
Maheshwari SN - Management and Cost Accounting , Sultan Chand , New Delhi
Gupta , SP - Management Accounting , SahityaBhawan , Agra .

Reproduced from the University of Mumbai syllabus for M.Com. (Banking & Finance) under NEP 2020, in force from the academic year 2023-24. Wording is as printed in that syllabus. Module numbering is as printed there too.

The complete syllabus

This subject is cut from the University circular for its specialisation. Open a document here if you want the whole thing rather than a single subject.

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