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FA-X08
(PGDM-PT 2008-2011 : Term-I)
FINANCIAL ACCOUNTING
(Course Instructor: Prof. P.K.Mohanty)
COURSE OUTLINE
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. Financial accounting provides data which aid managers in decision-making. The objective of this course is to familiarize the students with basic accounting principles, concepts and conventions and to enable them to read, analyze and interpret the financial results for decision making purposes.
Financial Accounting
Session 1
: Introduction, What is Accounting?, Forms of Business Organisation,
Users of Accounting Information
Readings :
R.Narayanaswamy-Ch.1 page 1-15; Asish K. Bhattacharyya-Ch.1
page 9-11
Session 2:
Assumptions underlying preparation of Financial statements,
Accounting Equation and Financial Statements
Readings :
R.Narayanaswamy-Ch.1 page 16-34; Asish K.Bhattacharya- Ch.2
page 20-23
Session 3:
Items under Balance Sheet and Income Statement
Readings :
R. Narayanaswamy- Ch-2 page 58-60; Asish K. Bhattacharya- Ch.2
Page28-38
Session 4:
Items under Balance Sheet and Income Statement
Readings :
R.Narayanaswamy-Ch. 3 page107-117; Asish K.Bhattacharya-
Ch.3 page 54-63
Session 5:
Recording Business Transactions and Accounting Process
Session 6:
-- DO—
Session 7:
---DO--
Readings for session5,6&7:
R.Narayanaswamy- Ch.2 page 62-77, Exercises at the end of chapter
Session 8:
Measuring Business Income, Preparing Financial Statements
Session 9:
-----------DO--------
Readings for session 8 & 9:
R.Narayanaswamy- Exercises at end of Ch.2 & 3 ,
Business Decision Cases at page 103, 104,141; Annual Reports of
Companies
Session10:
Valuation of Inventory
Session11:
----DO---
Readings for session 10 & 11
: R.Narayanaswamy- Chapter 7 page288-310 and exercises at the end of the chapter; Ambrish Gupta- Chapter 8, page185-196
Session12:
Fixed Assets Accounting
Readings:
R.Narayanaswamy-Chapter 8 Page332-357 and exercises at the end of the chapter; Ambrish Gupta- Ch133-140
Session13:
Cash Flow Statement Analysis
Session14:
----DO---
Readings for session 13 &14:
R.Narayanaswamy Chapter 12 page 551-582
Session 15:
Financial Statement Analysis
Session 16:
----DO---
Session 17:
-----DO----
Session 18:
----DO----
Session19:
-----DO----
Sesssion20:
-----DO----
Readings for session 15-20:
R.Narayanaswamy Ch 11 page 499-525 and
Exercises at the end of the chapter; Ambrish Gupta- Ch.17 & 18;
Analysis of Company Annual Reports
Pedagogy:
Lectures, Problem solving exercises, Case Discussions & Presentations
Evaluation:
1. Quiz : 25 marks
2. Assignment: 25 marks
4. End-term Exam. 50 marks
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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
Created By:
Bijoy Kar
on
07/07/2008
at
08:06 PM
Category
:
ExPGP-I
Doctype
:
Document
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