Name of Associate Professor: Dr. Sandeep Bansal
Class and Section : B.Com VI Semster
Subject: Management Accounting
Lesson Plan
Week 1, January 1 to January 7 / Management AccountingB.Com VI semster
Week 1, Day 1, January 1 / Syllabus discussion
Week 1, Day 2 , January 2 / Syllabus discussion
Week 1, Day 3 , January 3 / Management Accounting: Meaning and scope
Week 1, Day 4, January 4 / Importance of Management Accounting
Week 1, Day 5 , January 5 / Techniques of Management Accounting
Week 1, Day 6 ,January 6 / Difference of Cost Accounting and Management Accounting
Week 2, January 8 to January 14
Week 2, Day 1, January 8 / Cost control and Cost reduction
Week 2, Day 2, January 9 / Cost reduction: Techniques and Cost Management
Week 2, Day 3, January 10 / Test: Management Accounting
Week 2, Day 4, January 11 / Budgeting and Budgetary Control: Meaning and objectives
Week 2, Day 5, January 12 / Precautions in Budgeting and Budgetary Control
Week 2, Day 6, January 13 / Advantages and limitation of Budgetary Control
Week 3, January 15 to January 21
Week 3, Day 1,January 15 / Kinds of Budgets: According to functions
Week 3, Day 2, January 16 / Kinds of Budgets: According to functions- Practical problems
Week 3, Day 3, January 17 / Continue :Kinds of Budgets: According to functions- Practical problems
Week 3, Day 4, January 18 / Kinds of Budgets: According to Flexibility
Week 3, Day 5, January 19 / Kinds of Budgets: According to flexibility- Practical problems
Week 3, Day 6, January 20 / Kinds of Budgets: According to flexibility- Practical problems
Week 4, January 22 to January 28
Week 4, Day 1, January 22 Holiday / Vasant Panchami Holiday
Week 4, Day 2, January 23 / Kinds of Budgets: According to flexibility- Practical problems
Week 4, Day 3, January 24 Holiday / Sir chhotu Ram Jyanti
Week 4, Day 4, January 25 / Kinds of Budgets: According to Period
Week 4, Day 5, January 26 Holiday / Republic Day
Week 4, Day 6, January 27 / Kinds of Budgets: According to Condition
Week 5, January 29 to February 4
Week 5, Day 1, January 29 / Cash budget Practical problems
Week 5, Day 2, January 30 / Programme and Performance Budgeting
Week 5, Day 3, January 31 Holiday / Guru Ravi Das Birthday
Week 5, Day 4, February 1 / Zero base Budgeting
Week 5, Day 5, February 2 / Practical problems
Week 5, Day 6, February 3 / Practical problems Queries
Week 6, February 5 to February 11
Week 6, Day 1, February 5 / Test: Budgeting and Budgetary Control
Week 6, Day 2, February 6 / Standard Costing and Variance Analysis: Meaning
Week 6, Day 3, February 7 / Applicability of Standard Costing
Week 6, Day 4, February 8 / Standard Costing Vs. Budgetary Control
Week 6, Day 5, February 9 / Establishment of standards
Week 6, Day 6, February 10 Holiday / Maharishi Dayanand Saraswati Jayanti
Week 7, February 12 to February 18
Week 7, Day 1, February 12 / Advantages and Limitation of Standard Costing
Week 7, Day 2, February 13 Holiday / Maha Shivratri
Week 7, Day 3, February 14 / Variance Analysis: Material Variances
Week 7, Day 4, February 15 / Material Variances: Practicals
Week 7, Day 5, February 16 / Material Variances: Practicals
Week 7, Day 6, February 17 / Material Variances: Practicals
Week 8, February 19 to February 25
Week 8, Day 1, February 19 / Material Variances: Practicals
Week 8, Day 2, February 20 / Material Variances: Practicals
Week 8, Day 3, February 21 / Material Variances: Practicals
Week 8, Day 4, February 22 / Submission of Assignment
Week 8, Day 5, February 23 / Labour Variances: Meaning
Week 8, Day 6, February 24 / Labour Variances: Practicals
Week 9, February 26 to March 4
Week 9, Day 1, February 26 / Labour Variances: Practicals
Week 9, Day 2, February 27 / Labour Variances: Practicals
Week 9, Day 3, February 28 Holiday / Holiday
Week 9, Day 4, March 1 Holiday / Holiday
Week 9, Day 5, March 2 Holiday / Holiday
Week 9, Day 6, March 3 Holiday / Holiday
Week 10, March 5 to March 11
Week 10, Day 1, March 5 / Labour Variances: Practicals
Week 10, Day 2, March 6 / Labour Variances: Practicals
Week 10, Day 3,March 7 / Material Variances and Labour Variances combined: Practicals
Week 10, Day 4, March 8 / Material Variances and Labour Variances combined: Practicals Queries
Week 10, Day 5, March 9 / Reasons for Material Variances and Labour Variances
Week 10, Day 6, March 10 / Group Discussion on Standard Costing and Variance Analysis
Week 11, March 12 to March 18
Week 11, Day 1, March 12 / Sessional Test: Standard Costing and Variance Analysis
Week 11, Day 2, March 13 / Absorption Costing versus Variable Costing
Week 11, Day 3, March 14 / Calculation of profit under Absorption Costing and Marginal Costing
Week 11, Day 4, March 15 / Advantages and Limitation of Marginal Costing
Week 11, Day 5, March 16 / Marginal Cost Equation
Week 11, Day 6, March 17 / Cost-volume- Profit analysis
Week 12, March 19 to March 25
Week 12, Day 1, March 19 / Methods for Break Even Point
Week 12, Day 2, March 20 / P/V Ratio, Margin of Safety, Angle of Incedence
Week 12, Day 3, March 21 / Calculation of selling price
Week 12, Day 4, March 22 / Marginal Costing: Practicals
Week 12, Day 5, March 23 Holiday / Shaheedi Diwas
Week 12, Day 6, March 24 / Marginal Costing: Practicals
Week 13, March 26 to April 1
Week 13, Day 1, March 26 / Marginal Costing: Practicals
Week 13, Day 2, March 27 / Marginal Costing: Practicals
Week 13, Day 3, March 28 / Marginal Costing: Practicals
Week 13, Day 4, March 29 Holiday / Mahavir Jayanti
Week 13, Day 5, March 30 / Marginal Costing: Practicals
Week 13, Day 6, March 31 / Marginal Costing: Practicals
Week 14, April 2 to April 8
Week 14, Day 1, April 2 / Marginal Costing: Practicals
Week 14, Day 2, April 3 / Marginal Costing: Practicals
Week 14, Day 3, April 4 / Test: Marginal Costing Practicals
Week 14, Day 4, April 5 / Submission of Assignment
Week 14, Day 5, April6 / Application of Marginal Costing
Week 14, Day 6, April 7 / Application of Marginal Costing: Practicals
Week 15, April 9 to April 15
Week 15, Day 1, April 9 / Application of Marginal Costing: Practicals
Week 15, Day 2, April 10 / Application of Marginal Costing: Practicals
Week 15, Day 3, April 11 / Application of Marginal Costing: Practicals
Week 15, Day 4, April 12 / Application of Marginal Costing: Practicals
Week 15, Day 5, April13 / Test: Application of Marginal Costing Practicals
Week 15, Day 6, April 14 Holiday / Dr. Ambedkar Jyanti
Week 16, April 16 to April 22
Week 16, Day 1, April 16 / Responsibility Accounting: Meaning and steps
Week 14, Day 2, April 17 / Responsibility Centers: Types
Week 16, Day 3, April 18 Holiday / Bhagwan Parshuram Jyanti
Week 16, Day 4, April 19 / Divisional Performance Measurement-Financial Measures
Week 16, Day 5, April 20 / Divisional Performance Measurement-Financial Measures Practical
Week 16, Day 6, April 21 / Divisional Performance Measurement-Financial Measures Practicals
Week 17, April 23 to April 29
Week 17, Day 1, April 23 / Test: Responsibility Accounting
Week 17, Day 2, April 24 / Revision: Management Accounting
Week 17, Day 3, April 25 / Revision: Budgeting and Budgetary Control
Week 17, Day 4, April 26 / Revision: Standard Costing and Variance Analysis
Week 17, Day 5, April 27 / Revision: Marginal Costing Accounting
Week 17, Day 6, April 28 / Revision: Marginal Costing Accounting
Week 18, April 30 to May 6 / Revision: Responsibility Accounting
Week 18, Day 1, April 30 Examinations