IE 9315 MANAGERIAL ACCOUNTING AND FINANCE SYLLABUS | ANNA UNIVERSITY ME INDUSTRIAL ENGINEERING 1ST SEM SYLLABUS REGULATION 2009 2011 2012-2013 BELOW IS THE ANNA UNIVERSITY FIRST SEMESTER ME INDUSTRIAL ENGINEERING 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), 2009 REGULATION OF ANNA UNIVERSITY CHENNAI AND STUDENTS ADMITTED IN ANNA UNIVERSITY CHENNAI DURING 2009
IE 9315 MANAGERIAL ACCOUNTING AND FINANCE L T P C
3 0 0 3
UNIT I FINANCIAL MANAGEMENT 9
Evolution, scope, objectives, functions, environment of corporate finance, Indian Financial
system, Reserve Bank of India, Financial institutions, Financial markets, Merchant Banking
Financial Services.
Long term - Retained earnings, equity, debenture, term loans, deferred credit, leasing, hire
purchase; Short term - Accruals, trade-credit, short term bank finance, public deposit,
commercial paper; Cost of capital, Leverage
UNIT III FINANCIAL STATEMENTS AND ANALYSIS: 9
Double entry book keeping, journal, subsidiary books, bank reconciliation statement, ledger,
trialbalance, trading, profit and loss account, balance sheet; Financial statement analysis,
types of financial ratios - liquidity, leverage, profitability, valuation ratios, time series
analysis, common size analysis, Du-pont analysis.
UNIT III COST ACCOUNTING AND CONTROL 9
Budget - meaning, purpose, types of budgets- sales, production, purchasing, labou, cash;
Flexible budgets.
Nature - Historical and future costs; Cost classification - labour, material, overhead;, cost
ladder, cost allocation, overhead absorption methods - DL, DM, number of pieces, LHR,
MHR, Activity Based Costing; Accounting for service department expenses; Variance
analysis for cost control - labour, material, overhead, variances, various types, illustrative
problems.
UNIT IV WORKING CAPITAL MANAGEMENT 9
Overall considerations, influencing factors, working capital policy; Operating cycle analysis -
procedure, problems; Cash management; Credit management - terms, credit-policy, creditevaluation,
control of accounts, receivable; Inventory Management - need, order
quantity/point, pricing of raw material and valuation, monitoring and control of inventories.
UNIT V CAPITAL STRUCTURE AND BUDGETING 9
Net income approach, Net operating income approach, Traditional position, Modigliani and
Miller position; Planning the capital structure, EBIT - EPS analysis, ROI – ROE analysis,
Assessment of dept capacity;
Process - cost/benefits, Investment appraisal criteria, time value of money, net present
value, internal rate of return, profitability index, pay-back period, accounting rate of return,
cash flows
TOTAL: 45 PERIODS
TEXT BOOKS :
1. Prasanna Chandra, "Fundamentals of Financial Management", Tata McGraw Hill
Publishing Company Ltd., New Delhi, 2004.
2. Pandey I M “Management Accounitng”, Vikas Publishing House, 2000.
REFERENCES :
1. Pandey I M, "Financial Management ", Tata McGraw Hill, 2003.
2. Van Horne, “Financial Management”, McGraw Hill, 2002.
3. Ramachandra Aryasri A, Ramana Murthy V V, “Engineering Economics and Financial
Management”, Tata McGraw Hill, New Delhi, 2004.
IE 9315 MANAGERIAL ACCOUNTING AND FINANCE L T P C
3 0 0 3
UNIT I FINANCIAL MANAGEMENT 9
Evolution, scope, objectives, functions, environment of corporate finance, Indian Financial
system, Reserve Bank of India, Financial institutions, Financial markets, Merchant Banking
Financial Services.
Long term - Retained earnings, equity, debenture, term loans, deferred credit, leasing, hire
purchase; Short term - Accruals, trade-credit, short term bank finance, public deposit,
commercial paper; Cost of capital, Leverage
UNIT III FINANCIAL STATEMENTS AND ANALYSIS: 9
Double entry book keeping, journal, subsidiary books, bank reconciliation statement, ledger,
trialbalance, trading, profit and loss account, balance sheet; Financial statement analysis,
types of financial ratios - liquidity, leverage, profitability, valuation ratios, time series
analysis, common size analysis, Du-pont analysis.
UNIT III COST ACCOUNTING AND CONTROL 9
Budget - meaning, purpose, types of budgets- sales, production, purchasing, labou, cash;
Flexible budgets.
Nature - Historical and future costs; Cost classification - labour, material, overhead;, cost
ladder, cost allocation, overhead absorption methods - DL, DM, number of pieces, LHR,
MHR, Activity Based Costing; Accounting for service department expenses; Variance
analysis for cost control - labour, material, overhead, variances, various types, illustrative
problems.
UNIT IV WORKING CAPITAL MANAGEMENT 9
Overall considerations, influencing factors, working capital policy; Operating cycle analysis -
procedure, problems; Cash management; Credit management - terms, credit-policy, creditevaluation,
control of accounts, receivable; Inventory Management - need, order
quantity/point, pricing of raw material and valuation, monitoring and control of inventories.
UNIT V CAPITAL STRUCTURE AND BUDGETING 9
Net income approach, Net operating income approach, Traditional position, Modigliani and
Miller position; Planning the capital structure, EBIT - EPS analysis, ROI – ROE analysis,
Assessment of dept capacity;
Process - cost/benefits, Investment appraisal criteria, time value of money, net present
value, internal rate of return, profitability index, pay-back period, accounting rate of return,
cash flows
TOTAL: 45 PERIODS
TEXT BOOKS :
1. Prasanna Chandra, "Fundamentals of Financial Management", Tata McGraw Hill
Publishing Company Ltd., New Delhi, 2004.
2. Pandey I M “Management Accounitng”, Vikas Publishing House, 2000.
REFERENCES :
1. Pandey I M, "Financial Management ", Tata McGraw Hill, 2003.
2. Van Horne, “Financial Management”, McGraw Hill, 2002.
3. Ramachandra Aryasri A, Ramana Murthy V V, “Engineering Economics and Financial
Management”, Tata McGraw Hill, New Delhi, 2004.
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