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Session 2
Session 3
Session 4
Session 5
SYLLABUS
Course Code
Course Title
No of Credits
: 3
Contact Hours
: 30
Objectives:
To understand the scope and limitations of Financial Accounting and Financial Analysis. To
show how the final accounts are prepared as per GAAP and how the profit/loss and
financial position of the firm gets affected by various accounting practices relating to
depreciation, various adjustments etc. To understand how to read and interpret information
given in the final accounts of the firm. It is also intended to show the inter firm comparison.
The Financial Analysis will help the student to measure the performance in various areas
like Operating performance, Financial performance, Overall performance etc. It also
teaches, how to interpret Off balance sheet items. To understand the significance of Cash
flow /Fund Flow Statement from the view point of a Company.
Contents:
Financial Statements of a Proprietor's Business
Accounting for Depreciation
Financial Statements of Companies as per Revised Schedule VI of the
Companies Act, 2013
Introduction and the Tools & Techniques of Financial Analysis
- Comparative Statement
- Common Size Statement
- Trend Analysis
Ratio Analysis
Fund Flow Statement
Cash Flow Statement
Text Book:
1. Financial Accounting Principles &
Practices
Reference Books:
1. Financial Accounting for Management - D.D. Harsolekar, Multitech
Publishing,2nd Edition, 2010
2. Accounting for Management
- S.N.Maheshwari, Vikas
Publication, 3/e, 2012
3. Financial Accounting
- Tulsian, TMH,2008
- Paresh
Shah,
Oxford
Publication,
2nd
E-Books:
1.
Financial Accounting
Maheshwari,VIKASPUBLISHINGHOUSEPVTLTD,EBook.(21October2010)
3. Accounting for Management
COURSE OUTLINE
I
Overview
The course is designed to provide an understanding of the role and relevance of
accounting function in an organisation. The course will deal with issues such as
how the final accounts particularly corporate final accounts are prepared and how
various accounting practices affect the profit/loss and financial position of the firm
with particular reference to depreciation. At the same time it will familiarize the
students with how to read and interpret information given in final accounts of the
firm. In the Financial Analysis part, tools and techniques of financial analysis like
comparative statements, common size statements, trends, ratios etc. will be
covered.
II
Course Objectives
At the completion of this course, the student should be able to understand:
Financial Accounting: To show how the final accounts are prepared as per GAAP
and how the profit/loss and financial position of the firm gets affected by various
accounting practices relating to depreciation, various adjustments etc.
Financial Analysis: The objective is how to read and interpret information given in
final accounts of the firm. It is also intended to show the inter firm comparison. The
Financial Analysis will help the student to measure the performance in various
areas like Operating performance, Financial performance, Overall performance etc.
It also teaches how to interpret off balance sheet items.
III
Assessment
Class based
VI
15 Marks
Class Tests
15 Marks
Project, Viva
10 Marks
Written Examination
60 Marks
Presentation Dynamics
The objective of this project is to provide the students with an opportunity to apply
several concepts and techniques of Financial Management covered in the course to
an ongoing company.
While discussing case/ presentation or any project the quality of individual
participation will be assessed mainly on the basis of extent of understanding of the
subject matter and its applications, communication and analytical skills and capacity
to satisfy and manage the participant's responses, the contents of the project report
and presentation. As mentioned earlier, to make the discussions interactive, each
group will share their readings with the other groups as well with the faculty.
In case a group project is given, guidelines as how to prepare the project report
should be given either as a part of course outlines or separately.
VIII
Session- wise Details: Study Plan and Class Plan (T= Topic; ST= Sub Topic, ,
R= Reading Material, NM= Numericals)
Session
Reading Material
Session 1
T:
R1: Financial
Accounting, Prof
Jawahar Lal & Dr
Session 2 to 5
Seema Srivastava
Chapter 2
R2: PPT
T:
R1: Financial
Accounting, Prof
Jawahar Lal & Dr
Seema Srivastava
Chapter 9
R2: Numericals
T:
ST: Only
using
Depreciation A/c
Provision
ST: NM
R1: Financial
for Accounting, Prof
Jawahar Lal & Dr
Seema Srivastava
Chapter 10
R2: PPT
Session 8,9
Session10,11
R1: Financial
Accounting, Prof
Jawahar Lal & Dr
Seema Srivastava
Chapter 14
R2: PPT
T:
R1: Financial
Accounting, Prof
Jawahar Lal & Dr
Seema
Srivastava
Chapter 19
R2: PPT
Financial Analysis
ST: Numericals
Session 12
Test.
Session 13 to
16
T:
Ratio Analysis
R1: Financial
Accounting, Prof
Jawahar Lal & Dr
Chapter 19
R2: PPT
T:
R1: Financial
Accounting, Prof
Jawahar Lal & Dr
Seema Srivastava
Session 20,21
Seema Srivastava
T:
Chapter 17
R2: PPT
R1: Financial
Accounting, Prof
Jawahar Lal & Dr
Seema Srivastava
Chapter 18
R2: PPT