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ADM-V09
(PGCBM 2009-10 : Term-I)
ACCOUNTING FOR DECISION MAKING
(Course Instructors: Prof. D.V. Ramana & Prof. P.K. Mohanty)
COURSE OUTLINE
Program: PGCBM
Objective Of The Course
In this modern world, we can not think of running a business without accounting methodology. We all use accounting information in one form or other in our day to day life. Accounting helps us in understanding the economic performance of the business. Both financial and cost accounting provide data which aid managers in decision-making. The basic purpose of this paper is to familiarize you with the principles and conventions of financial accounting as well as cost concepts and cost accounting principles. After studying this paper, you should be able to read and understand financial statements and apply cost accounting principles for making decisions.
Financial Accounting
Session 1
: Accounting environment and forms of organizations:
Introduction, What is Accounting?, Forms of Business Organisation,
Users of Accounting Information, Assumptions underlying preparation of Financial statements,
Readings :
·
R.Narayanaswamy-Ch.1 ; Asish K. Bhattacharyya-Ch.1 page 9-11& Ch.2 page 20-23 .
·
Chapter 1:
www.accounting-ebook.com
Session 2:
Accounting equation and Financial Statements
Readings :
·
R. Narayanaswamy- Ch-1 ,
·
Chapter 3:
www.accounting-ebook.com
Session 3 & 4:
Accounting Principles and Financial Statements
Readings :
·
R.Narayanaswamy Ch.2
·
Chapter 2:
www.accounting-ebook.com
Session 5:
Financing decisions and financial statements
Readings:
·
R.Narayanaswamy- Chapter9 &10, Annual Reports of Companies
·
Chapter 8 and Chapter 9:
www.accounting-ebook.com
Session 6:
Investment decisions and Financial statements (Fixed Assets)
Readings:
·
R.Narayanaswamy Ch.6 & 8
·
Chapter 11:
www.accounting-ebook.com
Session 7:
Investment decisions and Financial statements (Inventory)
Readings:
·
R.Narayanaswamy Ch 7
·
Chapter 12:
www.accounting-ebook.com
Session 8:
Cash Flow statements
Readings:
·
R.Narayanaswamy Ch.12
·
Chapter 7:
www.accounting-ebook.com
Session 9&10:
Financial Statements Analysis
Readings:
·
R.Narayanaswamy Ch.11
·
Chapter 14-17:
www.accounting-ebook.com
Session 11:
Cost Concepts and Cost sheet
Readings:
·
Horngren, Datar & Foster Ch.1 page 1-9, Ch. 2 page 21-40, Exercises at the end of chapter
Session12&13:
CVP Analysis
Readings:
Horngren, Datar & Foster Ch.3; Exercises at the end of the chapter
Pedagogy:
Lectures, Problem solving exercises, Case Discussions & Assignments
Evaluation:
1. Quiz : 30 marks
2. End-term Exam. 70 marks
-----------------
Total 100 marks
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Books for Reference:
1. Financial Accounting – A Managerial Perspective by R. Narayanaswamy
2. Financial Accounting by Ashok Banerjee
3. Financial Accounting for Business Managers by Asish K. Bhattacharya
4. Financial Accounting for Management by Ambrish Gupta
5. Cost Accounting- A Managerial Emphasis by Horngren, Datar and Foster
6. Cost Analysis and Control- A Managerial Emphasis Nigam & Sharma
7.
www.accounting-ebook.com
, e-book by D.V.Ramana
Created By:
Bijoy Kar
on
01/16/2009
at
01:24 PM
Category
:
PGCBM
Doctype
:
Document
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