This document outlines the objectives, content, assessment, and references for the course "Accounting for Managers". The objective of the course is to provide an understanding of basic financial and cost accounting concepts in order to improve business decision making. Students will be assessed through a midterm, end term exam, and assignments. The end term exam will consist of a case study, short answer questions, and two long answer questions to be attempted from four options. Course content includes an introduction to accounting principles, financial statement preparation, analysis, cost accounting, and human resource accounting. References include textbooks and publications on management, financial, and cost accounting.

1. JAIPURIA INSTITUTE OF MANAGEMENT STUDIES
VASUNDHARA GHAZIABAD
ACCOUNTING FOR MANAGERS
Sub Code - PG 103
Objective: The objective of this course is to bring about understanding of basic concepts and
conventions of financial and cost accounting and to acquaint students with financial analysis and
budgeting for better decision making in business.
Total Credit Hours ---------- 4/week
Total Marks (end term 60, mid term 40)
Pattern of question paper for final examination
1. The total weight of the end trimester examination will be 60 marks.
2. The question paper will be divided into three sections. Section A will have a small case study with
specific questions and it will carry a weight of 20 marks. Section B will consist of 5 short answer
questions with a weight of 2 marks each (total 10 marks). Section C will have 4 full length questions of
15 marks each , out of which the candidate will be required to attempt any two (total weight of 30
marks).
3. The time allotted for attempting the question paper will be 3 hrs.
CONTENTS
Overview: Introduction and branches of accounting, Importance of accounting for managers,
Accounting concepts, conventions and principles; Accounting Equation, Accounting principles and
standards.
Financial Accounting: Depreciation accounting, Preparation of final accounts – Trading and P&L
account, P&L appropriation account, Balance Sheet, Human Resource Accounting: A conceptual study
Financial Analysis: Concepts and objectives, Tools of Financial Analysis- ratio analysis, common size
financial statements, trend analysis, fund flow and cash flow statements.
Cost Accounting: Meaning, Scope and Classification of costs, Methods of costing, Cost Sheet
Textbooks:
1. Khan, M.Y., Jain P.K , “ Management Accounting”, Tata Mc.Graw Hill, New
Delhi
References:
ACCOUNTING FOR MANAGERS (PG-103)-2010-12

2. JAIPURIA INSTITUTE OF MANAGEMENT STUDIES
VASUNDHARA GHAZIABAD
1. Shashi K. Gupta, R.K.Sharma, “Management Accounting”, Kalyani Publishers, New
Delhi
2. I.M. Pandey, “Management Accounting”, Vikas Publishing House, New Delhi
3. Horngren, Sundem, “Introduction to Management”, Prentice Hall India , New Delhi
4. R.K. , Lele, Jawahar, “Accounting Theory”, Himalaya Publishing House, New Delhi
5. L.S. Porwaa, “Accounting Theory” , Tata McGraw Hill, New Delhi
6. A.K.Vashisht, J.S Management Accounting Unistar Books Pasricha Pvt.Ltd.
7. S.P.Jain, K.L, “Cost Accountmg Principles” Kalyani Publishers, New Delhi
8. Narang & Bhattacharyya, “Costing for Management” Vikas Publishing House, New
Delhi
9. S.N. Maheshwari, “Financial Accounting”, Vikas Publishing House, New Delhi
ACCOUNTING FOR MANAGERS (PG-103)-2010-12