2. Student Learning Outcomes (typically 3-5 bullet points)
· Be able to read and understand financial statements · Be able to use accounting information for decision-making · Be able to analyse the financial performance of a business entity
3. Required Text Books and Reading Material
4. Tentative Session Plan
Session 1: Financial Statements and Business Decisions: Understanding the business operations, Forms of Business Organisation, Importance of Accounting and its Users, Conceptual Framework, GAAP, Accounting Standards
Readings: Paresh Saha- Ch 1, page 4-18; Powers and Needles- -Ch1, page 4-20; Porter and Norton- Ch1, page 19-51; R.Narayanaswamy-Ch.1 page 1-15; Asish K. Bhattacharyya-Ch.1, page 9-11, AS-1
Session 2: Basic Financial Statements: Accounting Equation, Financial Statements and Information Reporting, Objectives of Financial Reporting, Transaction Analysis, Annual Report
Readings : Paresh Saha- Ch 1, page 4-18, Powers and Needles- Ch1, page 4-20, Ch2, page 98-104;Porter and Norton- Ch 2, page 82-110; R.Narayanaswamy-Ch.1, page 16-34; Asish K.Bhattacharya- Ch.2, page 20-23
Session 3: Operating Decisions and the Income Statement- How business activities affect Income statement, Recognition and Measurement of Revenue, Recognition and Measurement of Expenses, Beyond the bottom line, Gross profit, Operating income, Net income, Individual items
Readings : Paresh Saha- Ch 3, page 37-42; Powers and Needles-Ch 3, page138-152’ Ch 4, page 198-215; Porter and Norton- Ch 4, page 198-231; R.Narayanaswamy-Ch. 3, page114-119; Asish K.Bhattacharya- Ch.3, page 54-63, Stice and Stice- page 177, Annual Reports of Companies,
Session 4: Cost of Goods Sold and Inventory: What is inventory, Accounting for inventory and cost of goods sold, Valuation of inventory and measurement of income
Readings: Paresh Saha- Ch 8, page 167- 175; R.Narayanaswamy-Ch.6, page262-284; Powers and Needles- Ch6, page 290-305; Porter and Norton-Ch 5, page 278-326; Stice and Stice- Ch 10, page 425- 450, AS-2
Session 5: Receivables, Cash and Investment: Cash and cash equivalent, Accounting for receivables and bad debts, cash management and control,
Readings: : Paresh Saha- Ch 11, page 228-263; R.Narayanaswamy-Ch.5, page 211-240; Powers and Needles- Ch 7, page 328-345; Porter and Norton- Ch 6 and 7, page363-440; Stice and Stice- Ch 9, page 376-400
Session 6&7: Investing Decisions and the Balance Sheet: What are long-term assets, Accounting for Property, Plant, and Equipment, Accounting for intangible assets, Natural Resources, Impairment of assets, Revaluation of property
Readings: : Paresh Saha- Ch 7, page 130-144; R.Narayanaswamy-Ch. 7, page 303-350; Powers and Needles- Ch 9, page 402- 425; Porter and Norton- Ch. 8, page 459- 490; Stice and Stice- Ch. 12, page 534-545,
Session 8: Depreciation Accounting: What is depreciation, Methods of depreciation, Factors to consider while computing depreciation
Readings: : Paresh Saha- Ch 7, page 130-144; Powers and Needles- Ch 9, page 402-425; Porter and Norton- Ch 8, Page 459-490; Stice and Stice- Ch 12, Page 548-554; R.Narayanaswamy- Ch.7, page 303-350,
Session 9: Investments: Short-term investments, long-term investments, valuation, disclosures
Readings: Powers and Needles- Ch 14, page 635-660, R Narayanaswamy- Ch 8, page 370-400,
Session 10: Financing Decisions and Balance Sheet: Debt financing, Classification of liabilities, Current liabilities, Long-term liabilities, Accounting for Income-tax
Readings: Paresh Saha- Ch 11, page 228-263; Powers and Needles- Ch 10, page 444-465; Porter and Norton- Ch 9 and 10, page 513-599; Stice and stice- Ch.14, page 648-678; R.Narayanaswamy- Ch 9, page 417-480
Session11: Financing Decisions and Balance Sheet: Financing with equity, Common stock, Preferred stock, dividends, Buy-back of shares, Reserves
Readings: Paresh Saha- Ch 11, page 228-263; Powers and Needles- Ch 11, page 488-514; Porter and Norton- Ch. 11, page 630-645; Stice and Stice- Ch 15, 701-716, Annual report of companies; R.Narayanaswamy- Ch 10, page 481-522
Session 12,13 &14: Statement of Cash Flows: Purpose of Cash Flow Statement, Two methods of reporting cash flow from Operating activities, cash flow from investing activities, cash flow from financing activities, Reporting and Interpreting Cash Flows
Readings: : Paresh Saha- Ch 14, page 370-390; Powers and Needles- Ch 12, page 538-560; Porter and Norton- Ch. 12, page 700-743, Stice and Stice- Ch.6, page 231-246; R.Narayanaswamy Ch.12, page 584-634, AS-3
Session 15: Financial Statement Analysis: Understanding the business, objectives of analysis, Tools and Techniques of Analysis, Horizontal analysis, Vertical Analysis, Trend Analysis
Readings: : Paresh Saha- Ch 13, page 327-353; Powers and Needles- Ch 13, page 585-610; Porter and Norton Ch.13, page 782-818; R.Narayanaswamy Ch 11, page. 525-583
Session 16: Financial Statement Analysis: Tests of Profitability and their Interpretations
Readings: Paresh Saha- Ch 13, page 327-353; Powers and Needles- Ch 13, page 585-610; Porter and Norton Ch.13, page 782-818; R.Narayanaswamy Ch 11, page. 525-583
Session 17: Financial Statement Analysis: Tests of Liquidity, Tests of Solvency, and their Interpretations
Readings: Paresh Saha- Ch 13, page 327-353; Powers and Needles- Ch 13, page 585-610; Porter and Norton- Ch.13, page 782-818; R.Narayanaswamy Ch 11, page. 525-583
Sessions 18: Financial Statement Analysis: Turnover Ratios, Capital Market Ratios and their interpretations
Readings: Paresh Saha- Ch 13, page 327-353; Powers and Needles- Ch 13, page 585-610; Porter and Norton- Ch 13, page 782-818; R.Narayanaswamy Ch 11, page. 525-583
Session 19 & 20: Financial Statement Analysis: Du Pont Analysis and their interpretations
5. Evaluation
1. Quiz : 20 marks
2. Assignment 10 marks
3. Mid-term Exam 30 marks
4. End-term Exam. 40 marks
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Total 100 marks
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6. Academic Integrity
As per institute’s norms
Created By: Bijoy Kar on 09/21/2016 at 06:19 PM Category: Course Outlines-HRM-I Doctype: Document