IM3251 ENGINEERING ECONOMY, COSTING AND ACCOUNTING SYLLABUS | ANNA UNIVERSITY BE INDUSTRIAL ENGINEERING AND MANAGEMENT 4TH SEM SYLLABUS REGULATION 2008 2011 2012-2013 BELOW IS THE ANNA UNIVERSITY FOURTH SEMESTER B.E. INDUSTRIAL ENGINEERING AND MANAGEMENT DEPARTMENT SYLLABUS, TEXTBOOKS, REFERENCE BOOKS,EXAM PORTIONS,QUESTION BANK,PREVIOUS YEAR QUESTION PAPERS,MODEL QUESTION PAPERS, CLASS NOTES, IMPORTANT 2 MARKS, 8 MARKS, 16 MARKS TOPICS. IT IS APPLICABLE FOR ALL STUDENTS ADMITTED IN THE YEAR 2011 2012-2013 (ANNA UNIVERSITY CHENNAI,TRICHY,MADURAI,TIRUNELVELI,COIMBATORE), 2008 REGULATION OF ANNA UNIVERSITY CHENNAI AND STUDENTS ADMITTED IN ANNA UNIVERSITY CHENNAI DURING 2009
IM3251 ENGINEERING ECONOMY, COSTING AND ACCOUNTING LT P C
3 1 0 4
OBJECTIVES:
To impart knowledge in the areas of cost estimation, pricing of products, cost control
methods and principles of accounting.
After undergoing the course, the students will be able to estimate cost of products,
analyze product cost and suggest cost reduction measure.
UNIT I INTRODUCTION 6
Objectives of Managerial Economics, Firm, Cost Estimation, Costing, Cost Accounting,
Factors Influencing Managerial Decisions & Theoretical Concepts, Classification and
Elements of cost.
UNIT II PRODUCTION ANALYSIS AND PRICING 9
Production Function-Least Cost Combination of Inputs-Factor Productivities & Return to
Scale-Determinants of Price-Pricing under different objectives and Market Structures-
Price Discrimination & Pricing methods in practice.
UNIT III ESTIMATION 10
Estimation of Material, Labor and Overhead Cost, Allocation of Overheads. Estimation
for different types of jobs.
UNIT IV COSTING 10
34
Job Costing-Operating Costing-Process Costing- Standard Costing (Variance Analysis)
UNIT V ACCOUNTING 10
Balance Sheet-Profit & Loss Statement-Evaluation of Investment decisions- Average
Rate of Return-Payback Period-Net Present Value & IRR.
L: 45 T: 15 TOTAL: 45 PERIODS
TEXT BOOKS:
1. Jawaharlal, Cost Accounting, TMH, 1996
2. A. Ramachandran Aryasry & VV.Ramana Murthy, Engg Economics & Financial
Accounting, TMH, NewDelhi, 2004.
REFERENCES:
1. James.C.Van Home, “Fundamentals of fincancial Management”, PHI, NewDelhi,
2004.
2. V.L.Mote, Samuel Paul & G.S.Gupta, Managerial Economics-Concepts & Cases, TMH
Co, NewDelhi, 1989
3. T.P.Banga & S.C.Sharma, Mechancial Estimating and Costing, Khanna
Publishers, 1984.
IM3251 ENGINEERING ECONOMY, COSTING AND ACCOUNTING LT P C
3 1 0 4
OBJECTIVES:
To impart knowledge in the areas of cost estimation, pricing of products, cost control
methods and principles of accounting.
After undergoing the course, the students will be able to estimate cost of products,
analyze product cost and suggest cost reduction measure.
UNIT I INTRODUCTION 6
Objectives of Managerial Economics, Firm, Cost Estimation, Costing, Cost Accounting,
Factors Influencing Managerial Decisions & Theoretical Concepts, Classification and
Elements of cost.
UNIT II PRODUCTION ANALYSIS AND PRICING 9
Production Function-Least Cost Combination of Inputs-Factor Productivities & Return to
Scale-Determinants of Price-Pricing under different objectives and Market Structures-
Price Discrimination & Pricing methods in practice.
UNIT III ESTIMATION 10
Estimation of Material, Labor and Overhead Cost, Allocation of Overheads. Estimation
for different types of jobs.
UNIT IV COSTING 10
34
Job Costing-Operating Costing-Process Costing- Standard Costing (Variance Analysis)
UNIT V ACCOUNTING 10
Balance Sheet-Profit & Loss Statement-Evaluation of Investment decisions- Average
Rate of Return-Payback Period-Net Present Value & IRR.
L: 45 T: 15 TOTAL: 45 PERIODS
TEXT BOOKS:
1. Jawaharlal, Cost Accounting, TMH, 1996
2. A. Ramachandran Aryasry & VV.Ramana Murthy, Engg Economics & Financial
Accounting, TMH, NewDelhi, 2004.
REFERENCES:
1. James.C.Van Home, “Fundamentals of fincancial Management”, PHI, NewDelhi,
2004.
2. V.L.Mote, Samuel Paul & G.S.Gupta, Managerial Economics-Concepts & Cases, TMH
Co, NewDelhi, 1989
3. T.P.Banga & S.C.Sharma, Mechancial Estimating and Costing, Khanna
Publishers, 1984.
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