Module 1

Nature and scope of management accounting- Need for manage

accounting. Features, objectives, scope ,functions, advantages ;;..id limitations-

Management accountant, functions, roles, duties and qualities- organization of

management accounting - management accounting and finance function.

Module 2

Job and batch costing - contract costing and process costing - application of

process costing, inter process profit. Equivalent production. Joint product and

by product.

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Module 3

Operating or service costing- transport costing ,powerhouse costing, Canteen

Costing, Hospital Costing, Cinema Costing, Advertising Based Costing.

Introduction &implementation of ABC System.

Module 4

Transfer Pricing, productivity Measures, Bench Marking ,Choice of

performance metrices for compensation purposes. The Balanced scorecard.

Module 5

Human resource Accounting- Need & Developmen tconcept, valuation of

Human resources - Recording & Disclosure in Financial Account:ng -

Importance of.Human Resource Accounting- Objections against human

Resource Accounting~ Human resource Accounting in India-in social accounting