{"id":11810,"date":"2020-02-21T22:46:07","date_gmt":"2020-02-21T22:46:07","guid":{"rendered":"https:\/\/www.inspirenignite.com\/vtu\/15mm52t-elements-of-management-accounting-office-mgmt-5th-sem-syllabus-for-diploma-dte-karnataka-c15-scheme\/"},"modified":"2020-02-21T22:46:07","modified_gmt":"2020-02-21T22:46:07","slug":"15mm52t-elements-of-management-accounting-office-mgmt-5th-sem-syllabus-for-diploma-dte-karnataka-c15-scheme","status":"publish","type":"post","link":"https:\/\/www.inspirenignite.com\/vtu\/15mm52t-elements-of-management-accounting-office-mgmt-5th-sem-syllabus-for-diploma-dte-karnataka-c15-scheme\/","title":{"rendered":"15MM52T: Elements of Management Accounting Office Mgmt 5th Sem Syllabus for Diploma DTE Karnataka C15 Scheme"},"content":{"rendered":"

Elements of Management Accounting detail DTE Kar Diploma syllabus for Modern Office Management (MM), C15 scheme is extracted from DTE Karnataka<\/a> official website and presented for diploma students. The course code (15MM52T), and for exam duration, Teaching Hr\/week, Practical Hr\/week, Total Marks, internal marks, theory marks, duration and credits do visit complete sem subjects post given below. The syllabus PDFs can be downloaded from official website.<\/p>\n

For all other office mgmt 5th sem syllabus for diploma c15 scheme dte karnataka you can visit Office Mgmt 5th Sem Syllabus for Diploma C15 Scheme DTE Karnataka Subjects<\/a>. The detail syllabus for elements of management accounting is as follows.<\/p>\n

Pre-requisites:<\/h4>\n

Basic Knowledge of Accounting.\n<\/p>\n

Course Objectives:<\/h4>\n
    \n
  1. Discover the utility and scope of Management Accounting<\/li>\n
  2. Illustrate the Method of Computing different types of Ratios and the Preparation of Balance Sheet.<\/li>\n
  3. Illustrate the Method of Preparing the Funds Flow Statement in the prescribed format.<\/li>\n
  4. Illustrate the Method of Preparing the Cash Flow Statement in the prescribed format.<\/li>\n
  5. Illustrate the Method of Calculating Contribution, P\/V Ratio, Break Even Point and the Margin of Safety from the given information.<\/li>\n
  6. Illustrate the Method of Preparing the Flexible Budget and the Cash Budget.<\/li>\n<\/ol>\n

    Course Outcomes:<\/h4>\n

    For complete syllabus and results, class timetable and more pls download iStudy Syllabus App<\/a>.<\/b> Its a light weight, easy to use, no images, no pdfs platform to make students life easier.<\/p>\n

    UNIT 1: INTRODUCTION OF MANAGEMENT ACCOUNTING:
    \n<\/h4>\n

    Meaning – Functions – Advantages – Limitations – Scope of Management Accounting – Installation of Management Accounting System – Tools of Management Accounting – Management Accounting versus Financial Accounting.\n<\/p>\n

    UNIT 2: RATIO ANALYSIS:
    \n<\/h4>\n

    Meaning – Merits – Limitations of Ratio Analysis – Interested Parties in Ratio AnalysisClassifications of Ratios – Simple Problems on Ratios Analysis.\n<\/p>\n

    UNIT 3: FUNDS FLOW ANALYSIS:<\/p>\n

    For complete syllabus and results, class timetable and more pls download iStudy Syllabus App<\/a>.<\/b> Its a light weight, easy to use, no images, no pdfs platform to make students life easier.<\/p>\n

    UNIT 4: CASH FLOW ANALYSIS:
    \n<\/h4>\n

    Meaning – Uses – Limitations of Cash Flow Statement – Cash Flow Statement versus Funds Flow Statement – Preparation of Cash Flow Statement – Techniques of Cash Flow Statement – Items of Cash Flows (Sources) – Items of Cash Out Flows (Uses) – Simple Problems on Preparation of Cash Flow Statement.\n<\/p>\n

    UNIT 5: MARGINAL COSTING AND COST-VOLUME-PROFIT ANALYSIS
    \n<\/h4>\n

    Meaning – Features – Merits – Demerits of Marginal Costing – Concept – Importance of Cost -Volume – Profit Analysis – The Concepts of Contribution, Break Even Point, Profit Volume Ratio Margin of Safety – Simple Problems on Marginal Costing and Cost-Volume-Profit Analysis.\n<\/p>\n

    UNIT 6: BUDGETS AND BUDGETARY CONTROL:<\/p>\n

    For complete syllabus and results, class timetable and more pls download iStudy Syllabus App<\/a>.<\/b> Its a light weight, easy to use, no images, no pdfs platform to make students life easier.<\/p>\n

    Reference Books:<\/h4>\n
      \n
    1. Mangaement Accounting by R.S.N.Pillai & Bagavathi.V – S.Chand & Company Ltd.<\/li>\n
    2. Accounting for Management by N.P.Srinivasan & M.Sakthivel Murugan – S.Chand & Company Ltd.<\/li>\n
    3. Essentials of Management Accounting by Dr.P.N.Reddy & H.R.Appannaiah.<\/li>\n
    4. Strategic Management Accounting: Theory and Practice by Kumar – Cengage Learning<\/li>\n
    5. Management Accounting by S.P.Gupta – Sahitya Bhavan. Agra.<\/li>\n
    6. Management Accounting – M Muniraj & K Ramachandar – Himalaya Publishers.<\/li>\n
    7. Financial Management – Reddy, Appannaiah and Satya Prasad<\/li>\n
    8. Management Accounting – Appannaiah, Reddy and Mukund Sharma – Himalaya Publishers<\/li>\n
    9. Advance Financial Management – B.G.Sathya Prasad and G.A Raghu – Himalaya Publishers.<\/li>\n
    10. Financial Accounting – S.Anil Kumar, V.Rajesh Kumar and B.Mariyappa.<\/li>\n<\/ol>\n

      E – REFERENCES:<\/h4>\n
        \n
      1. https:\/\/en.wikipedia.org\/wiki\/Management_accounting<\/li>\n
      2. classes.bus.oregonstate.edu\/spring.7Management%20Accounting%20Chapter%201.<\/li>\n
      3. www.icai.org\/post.html?post_id=5837<\/li>\n<\/ol>\n

        SUGGESTED LIST OF STUDENT ACTIVITY:<\/h4>\n

        SKILL DEVELOPMENT ACTIVITY:<\/b><\/p>\n

        At the End of the Coverage of the Syllabus in this particular Subject, a ‘SKILL DEVELOPMENT ACTIVITY’ is to be conducted under the following Topics related by the concerned Teaching Faculty to assess and to award the FIVE assignment marks to the Students for any TWO out of Five Activities of the Skill Development in evaluation mentioned herein below:<\/p>\n

          \n
        1. Conversion of the given ratios into amounts and preparation of the Balance Sheet.<\/li>\n
        2. Preparation of Specimen of Funds flow Statement using imaginary data and Figures.<\/li>\n
        3. Preparation of Cash flow Statement using imaginary Data and Figures.<\/li>\n
        4. Calculation of different components of Marginal Costing using imaginary data and Figures.<\/li>\n
        5. Preparation of Flexible Budget for different capacities and Cash Budget for different periods using imaginary data and figures.<\/li>\n<\/ol>\n

          Course Delivery:<\/h4>\n

          The course will be delivered through lectures and Power point presentations\/ Video\n<\/p>\n

          Note to IA verifier:<\/h4>\n

          The following documents to be verified by CIE verifier at the end of semester<\/p>\n

            \n
          1. Blue books ( 20 marks)<\/li>\n
          2. Student suggested activities report for 5 marks<\/li>\n
          3. Student feedback on course regarding Effectiveness of Delivery of instructions & Assessment Methods.<\/li>\n<\/ol>\n

            Model Question Paper:<\/h4>\n

            (CIE)<\/p>\n

              \n
            1. Define Management Accounting and Explain its Functions<\/li>\n
            2. Write down the Limitations of Ratio Analysis? OR Identify the various Types of Ratios.<\/li>\n
            3. Explain the Advantages and Limitations of Funds Flow Statement.<\/li>\n
            4. List out the Merits and Demerits of Marginal Costing. OR Explain the Meaning of the terms ‘Budget’ and ‘Budgetary Control’.<\/li>\n<\/ol>\n

              Note to IA verifier:<\/h4>\n

              The following documents to be verified by CIE verifier at the end of semester<\/p>\n

                \n
              1. Blue books ( 20 marks)<\/li>\n
              2. Student suggested activities report for 5 marks and should be assessed<\/li>\n
              3. Student feedback on course regarding Effectiveness of Delivery of instructions & Assessment Methods.<\/li>\n<\/ol>\n

                Model Question Paper:<\/h4>\n

                PART – ‘A’<\/b><\/p>\n

                (Answer any SIX Questions from this Section)<\/p>\n

                  \n
                1. Explain any five Limitations of Management Accounting.<\/li>\n
                2. Write down the Limitations of Ratio Analysis.<\/li>\n
                3. Write a short note on Profitability Ratios’.<\/li>\n
                4. Distinguish between funds flow statement and cash flow statement.<\/li>\n
                5. List out the Limitations of Funds flow statement<\/li>\n
                6. Explain the meaning of Cash Flow Statement.<\/li>\n
                7. State the Merits of Marginal Costing.<\/li>\n
                8. Explain the Meaning of the terms of Budget and Budgetary Control.<\/li>\n
                9. Explain the meaning of Break Even Point and the Margin of Safety.<\/li>\n<\/ol>\n

                  PART-B<\/b><\/p>\n

                  (Answer any FOUR Questions from this Section) 10 x 4 = 40<\/p>\n

                    \n
                  1. On the basis of following information, calculate:<\/li>\n
                      \n
                    1. Gross Profit Ratio<\/li>\n
                    2. Working Capital Turnover Ration<\/li>\n
                    3. Debt-Equity Ratio<\/li>\n
                    4. [Particulars\tRs.]<\/li>\n
                        \n
                      1. Net Sales\t30,00,000<\/li>\n
                      2. Cost of Goods Sold\t20,00,000<\/li>\n
                      3. Current Assets\t6,00,000<\/li>\n
                      4. Current Liabilities\t2,00,000<\/li>\n
                      5. Paid up Share Capital\t5,00,000<\/li>\n
                      6. Debentures\t2,50,000<\/li>\n
                      7. Loan\t1,25,000<\/li>\n<\/ol>\n<\/ol>\n
                      8. The Capital Structure of Madhu Company Limited. is as follows:<\/li>\n
                          \n
                        1. <\/li>\n
                            \n
                          1. Equity shares of Rs.10 each\tRs. 800000<\/li>\n
                          2. 9% Preference shares of Rs.10 each\tRs. 300000<\/li>\n
                          3. Profit after Tax\tRs. 270000<\/li>\n
                          4. Market price of equity shares Rs.40 each.<\/li>\n<\/ol>\n
                          5. You are required to calculate,<\/li>\n
                              \n
                            1. Dividend yield on equity shares.<\/li>\n
                            2. Earnings per equity share.<\/li>\n
                            3. Price Earnings ratio.<\/li>\n<\/ol>\n<\/ol>\n
                            4. The following are the summarized profit and loss account of Sada company for the year ending December 31, 2014 and the balance sheet as on that date.<\/li>\n
                                \n
                              1. Profit and Loss Account<\/li>\n

                                [Particulars\tRs.\tParticulars\tRs.]<\/p>\n

                                  \n
                                1. To Opening Stock\t9,900\tBy Sales\t85,000<\/li>\n
                                2. To Purchases\t54,525\tBy Closing Stock\t14,000<\/li>\n
                                3. To Incidental Expenses\t1,425<\/li>\n
                                4. To Gross Profit\t34,000<\/li>\n
                                5. 99,900\t\t99,900<\/li>\n
                                6. To Operating Expenses:\t\tBy Gross Profit\t34,000<\/li>\n
                                7. Selling & Distribution Rs. 3,000\t\tBy Non-operating Income:<\/li>\n
                                8. Administration\tRs.15,000\t\tInterest\tRs.300<\/li>\n
                                9. Finance\tRs.1,500\t\tProfit on sale of shares Rs.600\t900<\/li>\n
                                10. To Non-operating expenses:\t19,500<\/li>\n
                                11. Loss on sale of assets\t400<\/li>\n
                                12. To Net Profit\t15,000<\/li>\n
                                13. 34,900\t\t34,900<\/li>\n<\/ol>\n
                                14. Balance Sheet<\/li>\n

                                  [Liabilities\tRs.\tAssets\tRs.]<\/p>\n

                                    \n
                                  1. Issued capital:\t\tLand and Building\t15,000<\/li>\n
                                  2. 2000Equity shares of Rs.10 each\t20,000\tPlant & Machinery\t8,000<\/li>\n
                                  3. Reserves\t9,000\tStock in trade\t14,900<\/li>\n
                                  4. Current Liabilities\t13,000\tSundry Debtors\t7,100<\/li>\n
                                  5. Profit and Loss A\/c\t6,000\tCash and Bank balances\t3,000<\/li>\n
                                  6. 48,000\t\t48,000<\/li>\n<\/ol>\n
                                  7. You are required to calculate:<\/li>\n
                                      \n
                                    1. Current Ratio<\/li>\n
                                    2. Operating Ratio<\/li>\n
                                    3. Stock Turnover Ratio.<\/li>\n
                                    4. Turnover of Fixed Assets.<\/li>\n<\/ol>\n<\/ol>\n
                                    5. Arun company reported current profit is Rs. 10,00,000 after incorporating the following.<\/li>\n

                                      Prepare Funds from Operation
                                      \n
                                      \n[Particulars\tAmount]<\/p>\n

                                        \n
                                      1. Discount on issue of Debentures 4,000<\/li>\n
                                      2. Depreciation on Land and Machinery\t40,000<\/li>\n
                                      3. Amortization of Goodwill\t50,000<\/li>\n
                                      4. Interim Dividend\t45,000<\/li>\n
                                      5. Depletion of natural resources\t20,000<\/li>\n
                                      6. Gain from sale of investments\t60,000<\/li>\n
                                      7. Transfer to General reserve\t8,000<\/li>\n
                                      8. Provision for Taxation\t22,000<\/li>\n
                                      9. Preliminary Expenses\t2,000<\/li>\n<\/ol>\n
                                      10. From the following Balance Sheets of a Company, prepare a Statement Showing the Changes in Working Capital.<\/li>\n

                                        BALANCE SHEETS
                                        \n
                                        \n[LIABILITIES\t2008 Rs.\t2009 Rs.\tASSETS\t2008 Rs.\t2009 Rs.]<\/p>\n

                                          \n
                                        1. Creditors 7,000 4,500 Cash 3,000 4,700<\/li>\n
                                        2. Capital\t20,000.\t25,000\tDebtors\t12,000\t11,500<\/li>\n
                                        3. Profit & Loss A\/c\t1,000\t2,300\tLand\t5,000\t6,600<\/li>\n
                                        4. Stock\t8,000\t9,000<\/li>\n
                                        5. 28,000\t31,800\t\t28,000\t31,800<\/li>\n<\/ol>\n
                                        6. From the following Balances, you are required to Calculate Cash from Business Operations:<\/li>\n

                                          [PARTICULARS\t31.12.2008 Rs.\t31.12.2009 Rs.]<\/p>\n

                                            \n
                                          1. Debtors 50,000 47,000<\/li>\n
                                          2. Bills Receivable\t10,000\t12,500<\/li>\n
                                          3. Creditors\t20,000\t25,000<\/li>\n
                                          4. Expenses Outstanding\t1,000\t1,200<\/li>\n
                                          5. Expenses Prepaid\t800\t700<\/li>\n
                                          6. Accrued Income\t600\t750<\/li>\n
                                          7. Income Received in Advance\t300\t250<\/li>\n
                                          8. Net Profit Made\t–\t1,30,000<\/li>\n
                                          9. Bills Payable.\t8,000\t6,000<\/li>\n<\/ol>\n<\/ol>\n

                                            PART – ‘C’<\/b><\/p>\n

                                            (Answer any TWO Questions from this Section) 15 x 2 = 30<\/p>\n

                                              \n
                                            1. Prepare a Flexible Budget for Overheads on the basis of the following data. Ascertain the Overhead Rates at 70 % and 90% capacity.<\/li>\n

                                              [Particulars of Cost\tAt 80 % Capacity Rs.]<\/p>\n

                                                \n
                                              1. Variable Overheads:<\/li>\n
                                                  \n
                                                1. Indirect Labour\t12,000<\/li>\n
                                                2. Stores including Spares\t4,000<\/li>\n<\/ol>\n
                                                3. Semi-variable Overhead:<\/li>\n
                                                    \n
                                                  1. Power (30 % Fixed, 70% Variable. 20,000<\/li>\n
                                                  2. Repairs and Maintenance<\/li>\n

                                                    (60 % Fixed and 40 % Variable. 2,000\n<\/ol>\n

                                                  3. Fixed Overheads:<\/li>\n
                                                      \n
                                                    1. Depreciation\t11,000<\/li>\n
                                                    2. Insurance\t3,000<\/li>\n
                                                    3. Salaries\t10,000<\/li>\n
                                                    4. Total Overheads\t62,000<\/li>\n<\/ol>\n
                                                    5. Estimated Direct Labour Hours\t1,24,000<\/li>\n<\/ol>\n
                                                    6. Dr.Aras & Kumar Company Limited shows the following Results for Two Years:<\/li>\n
                                                        \n
                                                      1. [Year Sales (Rs. Profit (Rs)]<\/li>\n
                                                          \n
                                                        1. 2008 1,50,000\t20,000<\/li>\n
                                                        2. 2009 1,70,000\t45,000<\/li>\n<\/ol>\n
                                                        3. From the above, you are required to calculate the following:<\/li>\n
                                                            \n
                                                          1. Profit-volume Ratio (P\/V Ratio).<\/li>\n
                                                          2. Break Even Point (BEP).<\/li>\n
                                                          3. Sales required to earn a Profit of Rs. 40,000.<\/li>\n
                                                          4. Margin of Safety at a Profit of Rs. 50,000.<\/li>\n
                                                          5. Profit when Sales are Rs. 2, 50,000.<\/li>\n<\/ol>\n<\/ol>\n
                                                          6. From the following information, prepare a summarized Balance Sheet as on 31st December 2009 with as many details as possible:<\/li>\n
                                                              \n
                                                            1. Working Capital : Rs. 75,000<\/li>\n
                                                            2. Reserves and Surplus\t: Rs. 1, 00,000<\/li>\n
                                                            3. Bank Overdraft\t:\tRs. 60,000<\/li>\n
                                                            4. Current Ratio\t:\t1.75<\/li>\n
                                                            5. Liquid Ratio\t:\t1.15<\/li>\n
                                                            6. Fixed Assets to Proprietary Funds Ratio :\t0.75<\/li>\n

                                                              There is no Long term Loans nor any Investments in Fictitious Assets.\n<\/ol>\n<\/ol>\n

                                                              For detail syllabus of all other subjects of BE Office Mgmt, C15 scheme do visit Office Mgmt 5th Sem syllabus for C15 scheme<\/a>.<\/p>\n

                                                              Dont forget to download iStudy Syllabus App<\/a> for latest syllabus and results, class timetable and more.<\/p>\n","protected":false},"excerpt":{"rendered":"

                                                              Elements of Management Accounting detail DTE Kar Diploma syllabus for Modern Office Management (MM), C15 scheme is extracted from DTE Karnataka official website and presented for diploma students. The course […]<\/p>\n","protected":false},"author":2298,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"categories":[18,78],"tags":[],"class_list":["post-11810","post","type-post","status-publish","format-standard","hentry","category-5th-sem","category-modern-office-mgmt-diploma"],"_links":{"self":[{"href":"https:\/\/www.inspirenignite.com\/vtu\/wp-json\/wp\/v2\/posts\/11810","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.inspirenignite.com\/vtu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.inspirenignite.com\/vtu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.inspirenignite.com\/vtu\/wp-json\/wp\/v2\/users\/2298"}],"replies":[{"embeddable":true,"href":"https:\/\/www.inspirenignite.com\/vtu\/wp-json\/wp\/v2\/comments?post=11810"}],"version-history":[{"count":0,"href":"https:\/\/www.inspirenignite.com\/vtu\/wp-json\/wp\/v2\/posts\/11810\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.inspirenignite.com\/vtu\/wp-json\/wp\/v2\/media?parent=11810"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.inspirenignite.com\/vtu\/wp-json\/wp\/v2\/categories?post=11810"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.inspirenignite.com\/vtu\/wp-json\/wp\/v2\/tags?post=11810"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}