UNIQUE SERIES AKTU Syllabus
BMB103BMBA103BMBAB103BMLS103

Financial Accounting & Analysis

L-T-P3-1-0 Credits3 Session2024-25 TypeTheory
Appears in 5 semesters · 5 branches

MBA General · Sem 1 (Core, code BMB103) · MBA Agribusiness Management · Sem 1 (Core, code BMBAB103) · MBA Business Analytics · Sem 1 (Core, code BMBA103) · MBA Health Care & Hospital Management · Sem 1 (Core, code BMB103) · MBA Logistics & Supply Chain Management · Sem 1 (Core, code BMLS103)

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Syllabus

5 units · 40 lecture hours
Unit1

Unit 1

4 hrs

Meaning and Scope of Accounting: Evolution and Users of Accounting, Basic Accounting terminologies, Principles of Accounting, Accounting Concepts & Conventions, Accounting Equation, Deprecation Accounting. GAAP(introduction).

Unit2

Unit 2

10 hrs

Mechanics of Accounting: Accounting Standards and IFRS: International Accounting Principles and Standards; Matching of Indian Accounting Standards with International Accounting Standards, Double entry system of Accounting, journalizing of transactions; Ledger posting and Trial Balance.

Unit3

Unit 3

12 hrs

Presentation of Financial Statement: Preparation of final accounts (Profit & Loss Account and Balance Sheet) according to companies act 2013 (vertical format), Excel Application to make Balance sheet, Case studies and Workshops, Preparation of Cash Flow Statement and its analysis.

Unit4

Unit 4

8 hrs

Analysis of financial statement: Ratio Analysis- Solvency ratios, Profitability ratios, activity ratios, liquidity ratios, Market capitalization ratios; leverage Ratio, Detailed Analysis using excel application.

Unit5

Unit 5

6 hrs

Financial Statement Analysis and Recent Types of Accounting: Common Size Statement; Comparative Balance Sheet and Trend Analysis of manufacturing, Service & banking organizations, Case Study and Workshops in analysing Balance sheet. Human Resource Accounting, Forensic Accounting, Accounting for corporate social responsibility.

Course Objectives5 points
  • To understand the fundamentals, basic theory and concepts of financial accounting.
  • To have a knowledge about various Accounting Standards used in preparation of financial statements.
  • To have an understanding of preparation and presentation of financial statements.
  • To acquire knowledge about various techniques used for analysing financial statements with its application.
  • To enable students acquainted with current trends and social responsibility accounting.
Course Outcomes (COs)5 outcomes

After completion of the course student will be able to:

  1. CO1Understand and apply accounting concepts, principles and conventions for their routine monetary transaction.
  2. CO2Understand about IFRS, Ind AS and IAS for preparation and reporting of financial statements.
  3. CO3Create and prepare financial statements and Cash flow in accordance with Generally Accepted Accounting Principles
  4. CO4Analyse, interpret and communicate the information contained in basic financial statements and explain the limitations of such statements.
  5. CO5Recognising various types of accounting and utilize the technology and social responsibility in facilitating and enhancing accounting and financial reporting processes Analysing (K 4) / Evaluating (K7))K2, K3, K2, K6, K1, K2, K4 (Knowledge, Comprehending, Knowledge, Synthesizing, Remembering, Knowledge, Applying)

Suggested Readings

  1. Maheshwari S.N &Maheshwari S K – A text book of Accounting for Management (Vikas, 10th Edition)
  2. Essentials of Financial Accounting (based on IFRS), Bhattacharya (PHI,3rd Ed)
  3. Khan and Jain - Financial Management (Tata McGraw Hill, 7th Ed.)
  4. PC Tulsian- Financial Accounting (Pearson, 2016)
  5. Dhamija - Financial Accounting for managers: (Prentice Hall, 2nd Edition).
  6. Narayanswami - Financial Accounting: A Managerial Perspective (PHI,5th Ed)
  7. DhaneshkKhatri- Financial Accounting (TMH,2015)
  8. Ambrish Gupta - Financial Accounting: A Managerial Perspective (Prentice Hall, 4th Edition)
  9. Ramchandran&Kakani - Financial Accounting for Management (TMH, 2nd Edition).
  10. Mukherjee - Financial Accounting for Management (TMH, 2nd Edition).

Official AKTU syllabus

This subject is on page 8, 9 of the original AKTU PDF.

Official AKTU syllabus PDF ↗