CIE359 – Management Accounting and Financial Management Syllabus Regulation 2021 Anna University

Subject code IE3551 deals with semester VI of the Management Accounting and Financial Management Syllabus of Anna University based on regulation 2021. In this article, we would like to discuss the syllabus of Management Accounting and Financial Management. Let’s see.

We aim to provide the unit-wise IE3551 – Management Accounting and Financial Management syllabus. It will avoid confusion for students during the examination period. We added the required textbooks and references to the syllabus. I hope this information is useful. You better be quick to read the syllabus prior than the others and prepare well for examinations. Kindly read this article thoroughly and then share it with your classmates. A decent qualified certificate from the university will help you to reach heights The following syllabus will assist you.

If you want to know more about the syllabus of B.E. Industrial Engineering and Management connected to an affiliated institution’s four-year undergraduate degree program. We provide you with a detailed Year-wise, semester-wise, and Subject-wise syllabus in the following link B.E. Industrial Engineering and Management Syllabus Regulation 2021 Anna University.

Aim Of Objectives:

  • Understanding the Basics of accounting and accounting standards.
  • Evaluating P&L statements, Balance sheets and other accounting statements.
  • Learn and apply the various cost accounting methods.
  • Study the various cost control procedures.
  • Sketch and prepare a budget and make investment decision.

CIE359 – Management Accounting and Financial Management Syllabus

Unit – I: Introduction

Basics of accounting – Management Accounting – Financial accounting – cost accounting – comparison of Financial Accounting, cost accounting and Management Accounting – generally accepted Accounting principles – Accounting Standards – Accounting Cycle.

Unit – II: Financial Accounting

Salient features of Balance Sheet and Profit and Loss statement, cash flow and Fund flow analysis(Elementary), working capital management, ratio analysis – Depreciation.

Unit – III: Cost Accounting

Cost accounting systems: Job Costing, process costing, allocation of overheads, Activity-based costing, variance analysis – marginal costing – Break-even analysis.

CIE359 – Management Accounting and Financial Management Syllabus Regulation 2021 Anna University

Unit – IV: Budgeting

Requirements for a sound budget, fixed budget – preparation of sales and production budget, flexible budgets, zero-based budgets and budgetary control.

Unit – V: Financial Management

Investment decisions – Investment appraisal techniques – payback period method, accounting rate of return, net present value method, internal rate of return and profitability index method – cost of capital.

Text Books:

  1. Khan. M.Y. & P.J. Jain, “Management Accounting”, Tata McGraw Hill, Seventh 2011.
  2. Narayanaswamy. R., “Financial Accounting – A Managerial Perspective”, PHI Learning, New Delhi, 2011.
  3. James, C. Van Horne, “Fundamental of Financial Management”, Pearson Education, 2012.

References:

  1. Jan Williams, “Financial and Managerial Accounting –The basis for business decisions”, Tata McGraw Hill, 2010.
  2. Horngren, Surdem, Stratton, Burgstahler, Schatzberg, “Introduction to Management Accounting”, PHI Learning, 2011.

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