FR-MB20

FR-MB20
MBA-BM 2020-22: Term-I

Financial Reporting (FR)

Credits	3
Faculty Name	D V Ramana: Sec A & B, S K Padhi: Sec C & D, P K Mohanty: Sec E & F
Program	MBA BM
Academic Year and Term	Term I

1. Course Description:

Accounting is important to managers, organizations and societies. The role of accounting has dramatically increased over the years because of the regulated business environment. It not only provides information but also helps in the decision–making process. The primary objective of this course is to help the students to understand business, the accounting information and how to make the best use of the accounting information.

2. Student Learning Outcomes:

At the end of the course, the students are expected to

Ų read and understand financial statements
Ų analyse the financial performance of a business entity
Ų use accounting information for decision-making

3. Required Text Books and Reading Materials:

· Financial Accounting – A Managerial Perspective(e-book) by R. Narayanaswamy, Sixth Edition, PHI
· Financial Accounting- Libby, Libby & Hodge; MGH, 9e

4. Tentative Session Plan:

Session Number	Topics/Activities	Reading/Case List, etc.
1.	Accounting Environment and Forms of Business Organization, · Sole Proprietorship · Partnership · Joint Stock Company · Other Forms	R.Narayanaswamy-Ch.1, page 12-17; selectedend of chapter exercises
2.	Accounting Equation and Accounting Concepts · Conceptual Framework	R.Narayanaswamy-Ch.1, page 18-36; selected end of chapter exercises
3.	Accounting Equation and Financial Statements · Balance Sheet · Income Statement · Cash Flow Statement	R.Narayanaswamy-Ch.2, page 47-60; selected end of chapter exercises
4.	Introduction to Business Decisions (FD/ID/OD) and Financial Statements · Balance Sheet · Income Statement · Cash Flow Statement	R.Narayanaswamy-Ch.2, page 47-60; selected end of chapter exercises
5.	Financing Decisions and Financial Statements: Focus on Equity · Capital o Equity Capital/Preference o Authorised/Issued/Paid up o Premium/Par/Discount o For different consideration o Reserves and Surplus	R.Narayanaswamy-Ch.11, page 383-400; selected end of chapter exercises
6.	Financing Decisions and Financial Statements: Focus on Equity · Dividend: Cash and Stock · Right Issue · Stock Split · Book Value · Buy back of shares	R.Narayanaswamy-Ch.11, page 383-400; selected end of chapter exercises
7.	Financing Decisions and Financial Statements : Focus on Liabilities · Types: Bonds/Debentures/Loans/Convertibles · Recognition: Initial Subsequent Recognition	R.Narayanaswamy-Ch.10, page 360-368; selected end of chapter exercises
8	Financing Decisions and Financial Statements : Focus on Liabilities · Types: Bonds/Debentures/Loans/Convertibles · Recognition: Initial Subsequent Recognition	R.Narayanaswamy-Ch.10, page 360-368; selected end of chapter exercises
9 -10	Investing Decisions and Financial Statements: Focus on Inventory · Methods of inventory valuation · Impact on the Profit and Assets	R.Narayanaswamy-Ch.5, page 182-200; selected end of chapter exercises
11	Investing Decisions and Financial Statements: Focus on PPE · Cost of Acquisition · Methods of Acquisition · Initial Recognition · Subsequent Recognition · Depreciation	R.Narayanaswamy-Ch.6, page 215-237; selected end of chapter exercises
12	Investing Decisions and Financial Statements: Focus on PPE · Impairment · Revaluation · Derecognition	R.Narayanaswamy-Ch.6, page 238,239 & 247; selected end of chapter exercises
13-14	Investing Decisions and Financial Statements: Focus on Leased Assets · Lessee and Lessor Accounting · Right of use accounting · Relevant Liability	R.Narayanaswamy-Ch.10, page 369-372; selected end of chapter exercises
15	Investing Decisions and Financial Statements: Focus on Intangibles and Investments · Different types of intangible assets: R&D, Goodwill, Patents etc · Initial Recognition · Subsequent Recognition	R.Narayanaswamy-Ch.6, page 239-244; selected end of chapter exercises
16	Operating Decisions and Financial Statements Focus on Revenue · Recognition · Timing of recognition	R.Narayanaswamy- Ch 4, page 113-137; selected end of chapter exercises
17	Cash Flows and Financial Statements: Focus on CFS · Understanding cash flows: CFO/CFF/CFI/FCF · Interrelationship between IS/BS/CFS	R.Narayanaswamy-Ch.13, page 459-478; selected end of chapter exercises
18	Cash Flows and Financial Statements: Focus on CFO · CFO and Profit: Indirect method of determining cash flow operating activities	R.Narayanaswamy-Ch.13, page 459-478; selected end of chapter exercises
19	Income Taxand Financial Statement: Focus on Accounting for Income Tax · Deferred Tax · Deferred Tax Liability · Deferred Tax Assets	R.Narayanaswamy-Ch.9, page 333-343; selected end of chapter exercises
20	Annual Report: Numbers and Narratives; GAAP and Non GAAP	Annual Reports

5. Evaluation

1. Quiz : 20

2. Assignments & Exercises : 20

3. Mid Term : 20

3.End-term Exam : 40

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100

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6. Academic Integrity:

As per Institute’s Norms

Created By: Debasis Mohanty on 07/22/2020 at 09:24 AM
Category: BM 20-22 T-I Doctype: Document

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