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AAF EM-14
Executive One-Year MBA (Full-time) 2014-15

Course Name: Advance Accounting & Finance
Credits 2
Faculty Name S. K. Padhi
Program 1 year MBA
Academic Year and Term 2014-15, Term-III

1. Course Description
The objective of this course is to enable the students to understand the language of business called accounting. Reported financial statements consist of three components: Balance Sheet, Income Statement and Cash Flow Statement. Through this course, the students will be able to understand how these statements are being prepared, their significance in the context of different business decisions, analysis of each such decision and future business planning.
2. Student Learning Outcomes (typically 3-5 bullet points)
Be able to get into a position to understand the consolidated financial statements of a company

Be able to understand the concept of joint venture interest

Be able to analyse these statements by using the different techniques of analysis

3. Required Text Books and Reading Material
Financial Accounting – A Managerial Perspective by R. Narayanaswamy
Financial Statement Analysis by Charles H. Gibson
Financial Accounting for Business Managers by Asish K. Bhattacharya
Financial Accounting for Management by Ambrish Gupta
Financial Accounting –Reporting and Analysis by Stice and Stice
Class Notes

4. Tentative Session Plan
Session NumberTopics/ActivitiesReading / case list etc.
1 &2 Consolidation of financial statements Company’s financial statement & handout
3 & 4Revenue Recognition & reporting of joint venture interestCase & Exercise
5 & 6Understanding the business, objectives of analysis, Tools and Techniques of Analysis, Horizontal analysis, Vertical Analysis, Trend Analysis
R.Narayanaswamy: Page no.- 526 to 542
7 & 8Tests of Profitability and their InterpretationsR.Narayanaswamy: Page no.- 544 to 546
9 & 10Tests of Liquidity, Tests of Solvency, Turnover Ratios and their InterpretationsR.Narayanaswamy: Page no.- 551 to 555
11 & 12Capital Market Ratios and their interpretations, Corporate Discloser PolicyR.Narayanaswamy: Page no.- 556 to 560
13 & 14Du Pont Analysis and their interpretationsR.Narayanaswamy: Page no.- 547 to 550

5. Evaluation
1. Quizzes : 40%
2. Group Work : 20%
3. End-term : 40%
Total : 100%

6. Academic Integrity
As per Institute’s norms


Created By: Alora Kar on 10/17/2014 at 02:11 PM
Category: EMBA-14T-III Doctype: Document

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