Professional Documents
Culture Documents
SMA-2016-17 Modified OK Final PRINT (5 Files Merged)
SMA-2016-17 Modified OK Final PRINT (5 Files Merged)
SMA-2016-17 Modified OK Final PRINT (5 Files Merged)
COURSE FILE
STRATEGIC MANAGEMENT ACCOUNTING
DEPARTMENT OF MBA
2016-17
STRATEGIC
TITLE OF THE SUBJECT MANAGEMENT SECTION A
ACCOUNTING
1. Get a new file from your office for each course and file each sheet of these formats as and
when it is complete
2. Individual Time Table and Syllabus copies provided to you shall also be filed in it.
3. Please attach the Marks list of the students in result of ( Continuous Assessment Exams-
Sessionals / Assignments Award Record) for this subject in your course file
4. Photo copy of the best and the poor answer sheets for ( Continuous Assessment Exams), be
included in the file
5. List of Assignments / Seminar Topics you have given to the students should also included in the
course file
6. Model Question Paper, which you have distributed to the students in the beginning of the
Semester for the subject should be included in the file
7. Any additional resources like OHP transparencies, PPTs,handouts used also to be filed
8. Weak students record also to be filed
9. Make-up & Remedial classes taken for the subject will also to be filed.
YEAR / SEM /
DESIGNATION Assistant Professor I/I/B
SECTION
1. TARGET
2. COURSE PLAN
I intended to cover the contents, i.e., coverage of Units by lectures, student seminars,
perception test, team work game, case studies, and assignments, etc.,
3. METHOD OF EVALUATION
a) Continuous Assessment Examinations
b) Assignments / Seminars
c) Mini Projects
d) Quiz
e) Term End Examination
f) Others
4. List out any new topic(s) or any innovations you would like to introduce in teaching the subject in this
semester.
1. 2.
3. 4.
5. 6.
7. 8.
3. Professionalism:
To inculcate the students to realize and learn the ethical values, social
responsibility and teamwork skills.
Program Outcomes (Pos):
Outcomes: Through outcome based learning centric approaches like case studies, group
discussions, field visits, reading of books, References & journals, MBA graduates will be
capable of:
a. Understanding business process and add value to it.
b. Conducting management research to identify the reasons for the problems and to
find solutions.
c. Utilizing modern approaches and best practices to manage organizations.
d. Use authority and power to influence people to get the work done.
e. Understand organizational dynamics and interpersonal relations.
f. Managing change.
g. Developing employability skills to get jobs.
h. Increasing the Entrepreneurial skills of the students
i. Demonstrating the broad education necessary to understand the impact of
Management in Global, Environmental and societal context.
j. Demonstrating the knowledge of Contemporary issues.
YEAR / SEM /
DESIGNATION Assistant Professor II/I/A
SECTION
Note: For each of the OBJECTIVE indicates the appropriate OUTCOMES to be achieved
Faculty / Date
SBIT/8.5.1/FT 05
YEAR / SEM /
DESIGNATION Assistant Professor II/I/A
SECTION
Lesson Plan
DEPARTMENT /
MBA AY 2016-2017
PROGRAM
YEAR / SEM /
DESIGNATION Assistant Professor II/I/A
SECTION
NO.OF STUDENTS ON
36 SUBJECT CODE 723AG
ROLL
Text Books:
rd
1.Financial Management by Sudarshan Reddy 3 Edition Himalaya Publishing House
2. Financial Management by IM Pandey
S. Hours Planned
Unit Topic
No Lecture Tutorial
Unit-I: Introduction to Management Accounting, Cost Analysis and Control
Management accounting Vs. Cost accounting vs.
1 1
financial accounting,
Role of accounting information in planning and
2 1
control,
Cost concepts and Managerial use of classification of
3 costs 1
Total 15 5
SBIT/8.5.1/FT 05
Course Syllabus
DEPARTMENT / PROGRAM MBA AY 2016-2017
YEAR / SEM /
DESIGNATION Assistant Professor II/I/A
SECTION
NO.OF STUDENTS ON
36 SUBJECT CODE 723AG
ROLL
UNIT I
Introduction to Management Accounting, Cost Analysis and Control: Management
accounting Vs. Cost accounting vs. financial accounting, Role of accounting information in
planning and control, Cost concepts and Managerial use of classification of costs. Cost
analysis and control: Direct and Indirect expenses, allocation and apportionment of overheads,
calculation of machine hour rate. An introduction to activity based costing.
UNIT II
Costing for Specific Industries: Unit costing, Job Costing, Cost Sheet and tender and process
costing and their variants, treatment of normal losses and abnormal losses, inter-process
profits, costing for byproducts and equivalent production.
UNIT III
Marginal Costing I: Introduction, Application of Marginal costing in terms of cost control,
profit planning, Closing down a plant, dropping a product line, charging general and specific
fixed costs, fixation of selling price. Make or buy decisions, key or limiting factor.
UNIT IV
Marginal Costing II: Selection of suitable product mix, desired level of profits,
diversification of products, closing down or suspending activities, level of activity planning.
Break-even analysis: application of BEP for various business problems. Inter-firm comparison:
need for inter-firm comparison, types of comparisons, advantages.
UNIT V
Budgetary Control: Budget, budgetary control, steps in budgetary control, Flexible budget,
different types of budgets: sales budget, Cash budget, Production budget, Performance
budgets, Zero Based Budgeting; An introduction to cost audit and management audit.
Standard Costing: Standard Cost and Standard Costing, Standard costing Vs Budgetary
control, Standard costing Vs estimated cost, Standard costing and Marginal costing, analysis of
variance, Material variance, Labor variance and Sales variance.
References:
Hansen Mowen, Cost and Management Accounting& Control, Thompson Publications
2012
S.P.Jain and K.L.Narang, Cost and Management Accounting, Kalyani Publishers, New
Delhi, 2006.
M.Y. Khan, P.K. Jain, Management Accounting: Theory and Problems, TMH, New
Delhi, 4/e, 2007.
James Jiambalvo, Managerial Accounting, John Wiley & Sons, Inc.New Delhi,2007.
Atkinson, Banker, Kaplan and Young, Management Accounting, PHI, 2006.
Manash Gupta, Cost Accounting Principles and Practice, Pearson Education,2006
M.N.Arora Cost and Management Accounting Himalaya Publishing House, 2015
SBIT/8.5.1/FT 05
YEAR / SEM /
DESIGNATION Assistant Professor I/I/A
SECTION
KARUPOTHULA A
3 15M61E0015
VINAYKUMAR
4 15M61E0019 KOTTE SWAPNA A
SINGAPOGU A
11 15M61E0036
MADHAVARAO
VALLAMULA ANIL A
13 15M61E0041
KUMAR
GUDE MADHUSUDHAN
18 15M61E0050 S
RAO
19 15M61E0051 GURRAM DEVAMANI S
YEAR / SEM /
DESIGNATION Assistant Professor II/I/A
SECTION
NO.OF STUDENTS ON
39 SUBJECT CODE 723AG
ROLL
MID-I
Section-A (Compulsory) (5X2=10)
(a) Cost Accounting Vs Management Accounting
(b) Role of Management Accounting in Decision Making
(c) Objectives of Cost Accounting.
(d) Machine Hour rate
(e) Unit costing.
Section-B (5X3=15)
Answer any three of the following
1. In a light engineering factory the following particular have been collected for the three
months period ending 31st December 2005. Compute the departmental overhead rates
for each of the production department assuming that overhead are covered as a
percentage of direct wages.
PRODUCTION SERVICE
PARTICULARS DEPARTMENTS DEPARTMENTS
A B C D E
DIRECT WAGES (Rs) 2000 3000 4000 1000 2000
DIRECT MATERIALS
(Rs) 1000 2000 2000 1500 1500
STAFF (No's) 100 150 150 50 50
ELECTRICTY (Kwh) 4000 3000 2000 1000 1000
LIGHT POINT (No's) 10 16 4 6 4
ASSET VALUE (Rs.) 120000 8000 6000 2000 20000
AREA OCCUPIED
(Sq.Yd) 150 250 50 50 50
The expenses for the period were
PARTICULARS RS
MOTIVE POWER 550
STORES OVERHEAD 400
DEPRECIATIOM 15000
GENERAL 12000
OVERHEADS
LIGHTING POINTS 100
AMENITIES TO 1500
STAFF
REPAIRS AND 6000
MAINTENANCE
RENT AND RATES 550
Apportion the expenses of service department E proportionate to direct wages in that of service
department D inter ratio of 5:3:2 to department A B & C respectively.
2 ) From the following particulars Compute the Machine Hour Rate
MID -II
Section-A (Compulsory)
a) Cost audit and Management audit
b) Advantages of Marginal Costing
c) Zero Base Budget
d) Inter firm Comparision
Section-B
Answer any three questions
1. The following are extracted from the costing records of an oil mill for the year ended
31st March 2006:
Purchase of 5,400 tons of coconuts for Rs. 4,40, 000
PATICULARS CRUSHING(Rs.) REFINING(Rs.) FINISHING(Rs.)
COST OF LABOUR 5500 2200 3300
ELECTRIC POWER 1320 800 528
SUNDRY MATERIALS 220 4400 -----
REPAIRS TO MACHINERY 600 720 308
STEAM 1320 1000 1000
FACTORY EXPENSES 2900 1450 484
Cost of Casks Rs. 16,500 /-
3,200 tons of crude oil were produced, 200 tons of oil were produced by the refining process
and 2500 tons of refined oil were finished for delivery.
PARTICULARS RS
COCONUT SACKS SOLD 440
1925 TONS OF COCONUT RESIDUE SOLD 24200
Calculate
i. P/V Ratio
ii. B. E. Point
iii. Profit when sales are Rs. 180000
iv. Sales required to earn a profit of Rs. 12000
v. Margin of safety in year 2005.
3. Draw up a flexible budget for overhead expenses on the basis of the following data and
determine the overhead rates at 70%, 80% and 90% plant capacity
4. Explain the term Budgetary Control and its advantages and limitations?
5. Explain the term Standard Costing, Its advantages and Dis- advantages?
SBIT/8.5.1/FT 05
MID-I
S.NO HT.NO Name of the Student
2 15M61E0011 D ROHINI 25
KARUPOTHULA 22
3 15M61E0015
VINAYKUMAR
4 15M61E0019 KOTTE SWAPNA 23
5 15M61E0021 MD NIKHATHSALMA 25
25
8 15M61E0029 RAVUTLA NEELIMA
SINGAPOGU 21
11 15M61E0036
MADHAVARAO
12 15M61E0040 VADDE SUDHA 25
VALLAMULA ANIL 23
13 15M61E0041
KUMAR
14 15M61E0042 VEMPATI NAVYASRI 23
25
15 15M61E0043 VUDATHA ALEKYA
BODDU ANUROOP
16 15M61E0046 23
KUMAR
17 15M61E0047 BYRU SANTHOSH 21
GUDE MADHUSUDHAN
18 15M61E0050 20
RAO
19 15M61E0051 GURRAM DEVAMANI 20
2 15M61E0011 D ROHINI 25
5 15M61E0021 MD NIKHATHSALMA 25
Assignment Questions
DEPARTMENT / PROGRAM MBA AY 2016-2017
YEAR / SEM /
DESIGNATION Assistant Professor II/I
SECTION
Question Bank
DEPARTMENT / PROGRAM MBA AY 2016-2017
YEAR / SEM /
DESIGNATION Assistant Professor II/I
SECTION
Unit-1
1) Explain the term Cost accounting, its objectives, advantages and limitations?
2) Explain the term Management accounting, Its role in planning and controlling and tools
techniques used and its relationship with cost and financial accounting?
3) Difference between Financial accounting and Cost accounting?
4) Difference between Cost accounting and Management accounting?
5) Explain the Concept of cost, its elements and Classification of costs?
6) Explain the term Overhead, Its types and steps involved in the distribution of
Overheads?
7) Explain the term Machine hour rate, steps involved in the computation, advantages and
Dis- advantages?
8) Explain the term Activity Based Costing, steps involved and advantages?
Problematic
1) Primary Distribution Method
2) Secondary Distribution Method
3) Step Distribution Method
4) Simultaneous Distribution Method
5) Repeated Distribution Method
6) Machine Hour Rate
Unit-2
Problematic
1) Preparation of Cost sheet
2) Preparation of Job cost sheet
3) Preparation of Price quotations or tenders
4) Problems on process costing, Normal and abnormal Losses
5) Problems on Costing for by-product
6) Problems on Equivalent Production
7) Fixation of Selling Price
8) Plant Shut Down or Closing Down of Plant
Unit-3
1) Explain the term Break Even Analysis its importance, Objectives, determinants,
assumptions and graphical representation of BEA (or) BEP?
2) Explain the term Inter-firm Comparision its Importance, factors, Objectives,
Advantages and Dis-advantages?
Problematic
1) Explain the term Budgetary Control its characteristics, objectives, advantages and Dis-
advantages?
2) Explain the types of budgets involved in the budgetary control?
3) Explain the term Performance Budgeting and the steps involved in the preparation of
Performance budget?
4) Explain the term Zero Base Budgeting, its advantages and Dis- advantages?
5) Explain briefly the term Cost Audit and Management Audit?
Problematic
1) Cash Budget
2) Flexible Budget
3) Sales Budget
4) Production Budget
5) Material and Purchase Budget
Unit-5
1) Explain the term Standard cost and standard costing, its advantages and Dis-
advantages?
2) Explain the difference between Standard costing and Budgetary control?
3) Explain the difference between standard costing and Estimated cost?
4) Explain the difference between Standard costing and Marginal costing?
5) Explain the term Variance and types of variances?
Problematic
1) Material Variance
2) Labour Variance
SBIT/8.5.1/RC 19
RECORD OF STUDENT SEMINARS
DEPARTMENT / 2016-
MBA AY
PROGRAM 2017
20th &
YEAR / SEM / SECTION II/I DATE 25th Nov,
2016
S.No. Roll No. Name of the Student Seminar Topic Signature
Introduction to Cost
1 15M61E0010 CHITTIMODU VAMSHI
Accounting
Cost accounting Vs
2 15M61E0011 D ROHINI Management
Accounting
KARUPOTHULA
3 15M61E0015 Cost concepts
VINAYKUMAR
4 15M61E0019 KOTTE SWAPNA Elements of Cost
Overheads and
5 15M61E0021 MD NIKHATHSALMA
Types of Overheads
6 15M61E0025 MUDRAGADA ROHITHA Machine Hour Rate
7 15M61E0026 NARSINGH OMPRAKASH Process Costing
Steps Involved in
8 15M61E0029 RAVUTLA NEELIMA Distribution of
Overheads
Activity Based
9 15M61E0032 SAISINDHU VANGAVEETI
Costing,
10 15M61E0035 SHAIK RAISASULTHANA Marginal Costing
Equivalent
11 15M61E0036 SINGAPOGU MADHAVARAO Production
Inter-firm
12 15M61E0040 VADDE SUDHA
Comparision
Activity Based
13 15M61E0041 VALLAMULA ANIL KUMAR
Costing,
Equivalent
14 15M61E0042 VEMPATI NAVYASRI Production
Equivalent
15 15M61E0043 VUDATHA ALEKYA Production
Inter-firm
16 15M61E0046 BODDU ANUROOP KUMAR
Comparision
17 15M61E0047 BYRU SANTHOSH
Equivalent
18 15M61E0050 GUDE MADHUSUDHAN RAO Production
Activity Based
19 15M61E0051 GURRAM DEVAMANI
Costing,
Inter-firm
20 15M61E0055 JIDUGU JYOTHI
Comparision
21 15M61E0056 KANCHU KIRAN KUMAR Types of Budgets
Inter-firm
22 15M61E0057 KANKIPATI PHANI KUMAR
Comparision
HOD/ Date
SBIT/8.5.1/RC 19
ICT RESOURCES
STRATEGIC
TITLE OF THE SUBJECT MANAGEMENT SECTION A
ACCOUNTING
FACULTY/ Date
SBIT/8.5.1/RC 19
LESSON NOTES
STRATEGIC
TITLE OF THE SUBJECT MANAGEMENT SECTION A
ACCOUNTING
Unit-I:
UNIT-II :
UNIT-III
Marginal Costing-I
UNIT-IV :
Marginal Costing-II
UNIT-V :
Budgetary Control
FACULTY/ Date
SBIT/8.5.1/FT 13
CLASS TIME-TABLE
DEPARTMEN
MBA / PG
T / PROGRAM
YEAR / SEM /
II/I/A AY 2016 – 17
SECTION
DAT
ROOM NO. CL/MBA- 3 28/11/2016
E
9.30
- 11.20- 1.00-
Day 10.30-11.20 12.10-1.00 1.50-2.40 2.40-3.30 3.20-4.20
10.3 12.10 1.50
0
CB/SMA/ IMC/FIMS/M
SM POM RM SD/SAPM/PM PE
MON TD IR
CB/SMA/ IMC/FIMS
SM PE POM SD/SAPM/PM RM
TUE TD /MIR
CB/SMA/ SD/SAPM/
RM PE CRT IMC/FIMS/MIR BBP & SSEL
WED TD PM
LUNCH
SD/SAPM/P IMC/FIMS/M
PE CRT (JM) CRT SM POM
FRI M IR
SUBJEC
SUBJECT NAME OF THE FACULTY SIGNATURE
T CODE
72301 Personal Effectiveness - Seminar Mrs. B. Bhagavath Geetha
72302 BBP & SSEL - Seminar Mrs. K. Santhosha Vani
Production & Operations
723AA Mr. Ch. Rajesh Kumar
Management
723AB Strategic Management Mr. P. Rama Krishna
723AC Research Methodology Dr. K. Sirisha
723AD Consumer Behaviour Mr. V. Siva Rama Krishna
723AE Sales and Distribution Mr. P. Rama Krishna
Integrated Marketing
723AF Mr. V. Siva Rama Krishna
Communication
723AG Strategic Management Accounting Mr. Manmohan Tiwari
Security Analysis and Portfolio
723AH Mr. V. Srikanth
Management
Financial Institutions, Markets &
723AJ Mr. Ch. Rajesh Kumar
Services
723AK Performance Management Dr. P. Vijaya Lakshmi
723AM Training and Development Mr. P. Rama Krishna
Management of Industrial
723AN Dr. K. Sirisha
Relations
DEPARTMENT /
MBA / PG
PROGRAM
YEAR / SEM /
II/I/A AY 2016 – 17
SECTION
ROOM NO. CL/MBA- 3 DATE 28/11/2016
9.30- 12.10- 1.00- 3.20-
Day 10.30-11.20 11.20-12.10 1.50-2.40 2.40-3.30
10.30 1.00 1.50 4.20
CB/SMA/TD
MON
CB/SMA/TD
TUE
CB/SMA/TD
LUNCH
WED
CB/SMA/TD
THU
FRI
CB/SMA/TD
SAT
SBIT/8.5.1/RC 04
SLOW LEARNERS RECORD BASED ON PREVIOUS RESULT
DEPARTMENT /
MBA AY 2016-2017
PROGRAM
YEAR / SEM / SECTION I/II/A DATE 27-07-2017
SUBJECT SUB FACULTY
FM 721CM MANMOHAN TIWARI
NAME CODE NAME
Mid /Assignment Action taken
S.No. Roll No Name
I II assignment / Remark
Must attend
1 15M61E0010 CHITTIMODU VAMSHI 20 21 makeup
class….
Must attend
KARUPOTHULA
2 15M61E0015 20 20 makeup
VINAYKUMAR
class….
3 15M61E0019 KOTTE SWAPNA 20 22
Must attend
SINGAPOGU
4 15M61E0036 20 21 makeup
MADHAVARAO
class….
Must attend
VALLAMULA ANIL
5 15M61E0041 20 20 makeup
KUMAR
class….
Must attend
GUDE MADHUSUDHAN
6 15M61E0050 20 20 makeup
RAO class….
Must attend
7 15M61E0051 GURRAM DEVAMANI 20 20 makeup
class….
Must attend
8 15M61E0058 KANUBUDDI JYOTHI 20 20 makeup
class….
Must attend
KETHAVARAPU
9 15M61E0062 20 20 makeup
PAVANA KUMARI class….
HOD /Date
SBIT/8.5.1/FT 13
TIME-TABLE INCLUDING MAKE UP CLASSES w.e.f. : 01-11-2016 to 18-11-
2016
Note: 4.20pm to 5.00 pm Allotted for Makeup class
DEPARTMENT / PROGRAM MBA / PG
1.00- 4.20 to
Day 9.30-10.30 10.30-11.20 11.20-12.10 12.10-1.00 1.50-2.40 2.40-3.30 3.20-4.20
1.50 5-00
POM CB/SMA/TD RM SM SD/SAPM/PM BBP & SSEL BBP & SSEL POM
SAT
723AJ Financial Institutions, Markets & Services Mr. Ch. Rajesh Kumar
DEPARTMENT /
MBA AY 2012-2013
PROGRAM
YEAR / SEM / SECTION I/II/A DATE 05-07-2013
SUBJECT SUB FACULTY
FM 721CM MANMOHAN TIWARI
NAME CODE NAME
Mid /Assignment Action taken /
S.No. Roll No Name
I II assignment Remark
CHITTIMODU
1 15M61E0010 20 21 Benefited by MC
VAMSHI
KARUPOTHULA
2 15M61E0015 20 20 Benefited by MC
VINAYKUMAR
3 15M61E0019 KOTTE SWAPNA 20 22 Benefited by MC
SINGAPOGU
4 15M61E0036 20 21 Benefited by MC
MADHAVARAO
VALLAMULA ANIL
5 15M61E0041 20 20 Benefited by MC
KUMAR
GUDE
6 15M61E0050 MADHUSUDHAN 20 20 Benefited by MC
RAO
7 15M61E0051 GURRAM DEVAMANI 20 20 Benefited by MC
8 15M61E0058 KANUBUDDI JYOTHI 20 20 Benefited by MC
KETHAVARAPU
9 15M61E0062 20 20 Benefited by MC
PAVANA KUMARI
MUNAGANTI
10 15M61E0070 21 20 Benefited by MC
SATHEESH
11 15M61E0074 PATERU SURESH 20 20 Benefited by MC
SBIT/8.5.1/FT 02
REFERENCES FOR THE COURSE
Mr.MANMOHAN
NAME OF THE FACULTY DATE
TIWARI
STRATEGIC
TITLE OF THE SUBJECT MANAGEMENT SECTION A
ACCOUNTING
References:
Hansen Mowen, Cost and Management Accounting& Control, Thompson Publications
2012
S.P.Jain and K.L.Narang, Cost and Management Accounting, Kalyani Publishers, New
Delhi, 2006.
M.Y. Khan, P.K. Jain, Management Accounting: Theory and Problems, TMH, New
Delhi, 4/e, 2007.
James Jiambalvo, Managerial Accounting, John Wiley & Sons, Inc.New Delhi,2007.
Atkinson, Banker, Kaplan and Young, Management Accounting, PHI, 2006.
Manash Gupta, Cost Accounting Principles and Practice, Pearson Education,2006
M.N.Arora Cost and Management Accounting Himalaya Publishing House, 2015
SBIT/8.5.1/FT 02
End Sem Result Analysis
Sl. 72301 72302 723AA 723AB 723AC 723AD 723AE 723AF 723AG 723AH 723AJ 723AK 723AM 723AN PASS/
Hall Ticket No. Name of the Student
No. PE BPSEL POM SM RM CB SD IMC SMA SAPM FIMS PM TD MIR FAIL
1 15M61E0001 AB V L DEEPIKA F 1
2 15M61E0002 ALLAM GOWTHAMI F 1
3 15M61E0003 BANOTH RAMYA F 1
4 15M61E0004 BEJJANKI ANUSHA F 1
5 15M61E0006 BOGGULA VIJAYA F 1
6 15M61E0007 BOINAPALLI NAVYA F F F 3
7 15M61E0008 CHANGALA LAVANYA F F F F F F F F 8
8 15M61E0009 CHAVAGANI SWATHI F 1
9 15M61E0010 CHITTIMODU VAMSHI F F F 3
10 15M61E0012 GUDA BHUVANESWARI F 1
11 15M61E0013 GUDURU NAVYA F 1
12 15M61E0016 KONDA UPENDAR F 1
13 15M61E0019 KOTTE SWAPNA F F 2
14 15M61E0020 MATESWARI F 1
15 15M61E0026 NARSINGH OMPRAKASH F 1
16 15M61E0028 PUNEM SURESH AB AB F F F F F 5
17 15M61E0039 THODETI SAIDULU F 1
18 15M61E0041 VALLAMULA ANIL KUMAR F 1
19 15M61E0042 VEMPATI NAVYASRI F 1
20 15M61E0046 BODDU ANUROOP KUMAR F 1
21 15M61E0047 BYRU SANTHOSH F F F 3
22 15M61E0048 DHONEPALLI PRAVALIKA F 1
23 15M61E0049 GODAVARTHI MANIKANTA PAVAN KUMAR F F F F 4
24 15M61E0050 GUDE MADHUSUDHAN RAO F F 2
25 15M61E0051 GURRAM DEVAMANI F F 2
26 15M61E0054 JANAPATI DASARADHA MAHARAJU F 1
27 15M61E0055 JIDUGU JYOTHI F 1
28 15M61E0057 KANKIPATI PHANI KUMAR F 1
29 15M61E0058 KANUBUDDI JYOTHI F F 2
30 15M61E0059 KASARLA VISHNU F F 2
31 15M61E0060 KATUKURI SATHEESH F 1
32 15M61E0061 KESHRANI KHUSHAL PATEL F 1
33 15M61E0062 KETHAVARAPU PAVANA KUMARI F F 2
34 15M61E0063 KOLLAPINNI BHARGAVI F F F F 4
35 15M61E0064 KOMMA NAVATHA F 1
36 15M61E0065 KOTA PREM KUMAR F F F 3
37 15M61E0066 LAVADIYA LAVANYA F F 2
38 15M61E0067 MANDA NARESH F F F F 4
39 15M61E0068 MARIKANTI ANUSHA F F F 3
40 15M61E0071 NAKKA MAHESH F F F F 4
41 15M61E0072 NANDYALA SWETHA F 1
42 15M61E0073 NUKALAPATI JAGAPATHIBABU F F 2
43 15M61E0074 PATERU SURESH F 1
44 15M61E0075 PENTYALA JAYASRI F 1
45 15M61E0076 PULAKAANI SWAPNA F 1
46 15M61E0077 PULI SRAVANI F F 2
47 15M61E0079 RANERU HARISH F 1
48 15M61E0080 RAVULA NAGESWARA RAO F F 2
49 15M61E0082 SAYED SALEEM AB AB F F F F F 5
50 15M61E0084 SOMANAPALLY KISHORE F F F 3
51 15M61E0085 SUDIGALI JYOTHI PRASHANTH F F 2
52 15M61E0086 UNDRATHI ANUSHA F 1
26
SWARNA BHARATHI INSTITUTE OF
SCIENCE & TECHNOLOGY
(Approved by AICTE & Affiliated to JNTUH, Hyderabad )
Pakabanda Bazar,Khammam-2,T.S
Phone :+91 8712712331,+918712112331
COURSE FILE
FINANCIAL MANAGEMENT
DEPARTMENTOF MBA
2012-13
3 Syllabus
5 Course Mapping
6 Lesson Plan
Students Names list Identification of active & slow learners in the names list
9 (Represent A or S in a column) based on previous semester Results Analysis and Mid
marks
11 Mid Marks
12 Assignments
Question Bank (Objective Questions+ Short Answer Questions + Essay Type Questions)-
13
Important Questions to be marked for slow learners
14 Previous Semester Results Analysis
18 References
Vision:
The department aims at providing to the nation, managers those are professionally
competent, ethically conscious and socially responsible to cater to the present needs of the
business & society.
Mission:
To nurture young students to be effective managers capable of adding value to organizations
through training in the field of Management and Business Administration
Create a competitive environment for the students to upgrade their knowledge and sharpen
their skills
To make students employers rather than employees.
Program Educational Objectives (PEOs)
Master of Business Administration program objectives can be broadly defined on five
categories as below.
1. Preparation:
To prepare graduates with the managerial skills necessary to
enter careers in Marketing
Finance
Human Resources &
Systems
Entrepreneurship
To strengthen their knowledge of
Business Environmental Scanning
Planning, Organizing, Directing & Controlling Decision Making and
Communication
Establishing & Maintaining Organizations
Ensuring Growth and Stability of students.
To acquire ability to procure and utilize resources effectively and efficiently so as to
achieve organizational, individual and societal objectives.
2. Core Competence:
1. To endow the students with a concrete foundation of basic and applied
aspects of Management.
2. To train the students on latest concepts of Management which are
emerging in the industry
3. Professionalism:
To inculcate the students to realize and learn the ethical values, social
responsibility and teamwork skills.
Program Outcomes (Pos):
Outcomes: Through outcome based learning centric approaches like case studies, group
discussions, field visits, reading of books, References & journals, MBA graduates will be
capable of:
a. Understanding business process and add value to it.
b. Conducting management research to identify the reasons for the problems and to find
solutions.
c. Utilizing modern approaches and best practices to manage organizations.
d. Use authority and power to influence people to get the work done.
e. Understand organizational dynamics and interpersonal relations.
f. Managing change.
g. Developing employability skills to get jobs.
h. Increasing the Entrepreneurial skills of the students
i. Demonstrating the broad education necessary to understand the impact of
Management in Global, Environmental and societal context.
j. Demonstrating the knowledge of Contemporary issues.
Programme Specific Outcomes (PSO’s):
At the end of the program, the student:
PSO1: should be able tp employ financial decision models to select appropriate projects for a
business enterprise and manage firm growth through strategies such as mergers, acquisitions,
international expansion, and new venture development.
PSO2: should be able to formulate an integrative business project through the application of
multidisciplinary knowledge comprising of accounting, finance, operations, management
information system, marketing and human resources management.
PSO3: Should have the capability to comprehend the innovative pedagogies in the realm of
Management and device the new strategies for meeting the emerging challenges in the
Business.
PSO4: Should posses the skills to communicate in both oral and written forms, the work
already done and the future plans with necessary road maps, demonstrating the practice of
professional ethics and the concerns for societal and environmental wellbeing.
Course Syllabus
UNIT-1 The Finance Function: Nature and Scope; Evolution of finance function – Its new role
in the contemporary scenario –Goals of finance function – maximizing vs. satisfying; Profit vs.
Wealth vs. Welfare; the Agency relationship and costs; Risk-Return trade off; Concept of Time
Value of Money –Future Value and Present value and the basic valuation model.
UNIT-2 The Investment Decision: Investment decision process- Project generation, project
evaluation, project selection and project Implementation. Developing Cash Flow; Data for New
Projects; Capital Budgeting Techniques –Traditional and DCF methods. The NPV vs. IRR
Debate; Approaches for reconciliation.Capital budgeting decision under conditions of risk and
uncertainty.Cost of capital: Concept and measurement of cost of capital, Debt vs. Equity, cost of
equity, preference shares, equity capital and retained earnings, weighted average cost of capital
and marginal cost of capital. Importance of cost of capital in capital budgeting decisions.
UNIT-3 Capital Structure Decisions: Capital structure vs. financial structure -Capitalization,
financial leverage,operating leverage and composite leverage. EBIT-EPS Analysis, Indifference
Point/Break even analysis of financial leverage, Capital structure Theories –The Modigliani
Miller Theory, NI, NOI Theory and Traditional Theory –A critical appraisal.
UNIT-4 Dividend Decisions: Dividends and value of the firm - Relevance of dividends, the MM
hypothesis,Factors determining Dividend Policy-dividends and valuation of the firm-the basic
models. Declaration and payment of dividends. Bonus shares. Rights issue, share-splits, Major
forms of dividends – Cash and Bonus shares. The theoretical backdrop – Dividends and
valuation; Major theories centered on the works of GORDON, WALTER and LITNER. A brief
discussion on dividend policies of Indian companies.Working Capital Management: Components
of working capital, gross vs. net working capital,determinants of working capital needs, the
operating cycle approach.
UNIT-5: Management of Current Assets: Management of cash, – Basic strategies for cash
management, cash budget, cash management techniques/processes. Management of receivables
and Management of inventory- The importance of current assets management in working capital
planning. Planning of working capital, Financing of working capital through Bank finance and
Trade Credit. Recommendations of Tandon and Daheja Committee on Working Capital. Cases.
Course Objectives
Course Outcomes
It Provides a yardstick for all financial decisions in the firm which enable students to
analyze each decision.
It enables managers to monitor their decisions for any potential financial implications and
for lessons to be learned from experience and to adapt or react as needed.
To ensure the availability of timely, relevant and reliable financial and nonfinancial
information.
FM helps in understanding the use of resources efficiently, effectively and economically..
It enable the students analyze the various tools and techniques involved in the financial
management.
Mapping of Course with Programme Educational Objectives:
1 712AM FM II
S. Hours Planned
Unit Topic
No Lecture Tutorial
Unit-I:Finance Function
1 Nature and Scope; Evolution of finance function 1
2 Its new role in the contemporary scenario 1
3 Goals of finance function 1
4 Profit Maximization and Wealth Maximization 1
maximizing vs. satisfying; Profit vs. Wealth vs.
5 Welfare; 1
26 Problems on Leverages 2
Introduction to Optimum Capital Structure and Factors
27 determining Optimum Capital Structure 1
Total 11 3
TIME – TABLE
DEPARTMENT /
MBA / PG
PROGRAM
YEAR / SEM /
I/II/A AY 2012 – 13
SECTION
ROOM NO. CL/MBA- 2 DATE 18/02/2012
10.30- 12.10- 1.00-
Day 9.30-10.30 11.20-12.10 1.50-2.40 2.40-3.30 3.20-4.20
11.20 1.00 1.50
HRM BIRM MM Library MIS&ERP ARA SI
MON
LUNCH
WED
SUBJECT
SUBJECT NAME OF THE FACULTY SIGNATURE
CODE
72102 Annual Report Analysis – Lab Mr. Ch. Rajesh Kumar
UNIT-I
FINANCE FUNCTION
UNIT-II :
INVESTMENT DECISION
UNIT-III
UNIT-IV :
DIVIDEND DECISIONS
UNIT-V :
MID-I
(SECTION-A Compulsory) 5*2=10
a) Evolution of Financial Management
b) Risk Return Tradeoff
c) Profit Maximization and Wealth Maximization
d) Importance of Capital Budgeting Decisions
e) Time Value of Money
SECTION-B 3*5=15
Answer any three from the following questions
1) Explain the term Financial Management and its relationship with other disciplines?
2) Explain briefly the term Capital Budgeting and Process involved in it?
3) Explain briefly the term Finance Function?
4) If you deposit 40,000/-in a bank and the maturity period is 10 Years and the rate of
interest 10% with Semi-Annual Compounding rate, what will be the maturity value after
10 yrs?
5) DCM Ltd, considering mutually exclusive project A and project B each involving a cost
of Rs 3,00,000 The expected life of the project is 5 years for which the cash flows after
tax (CFAT) are given below.
Year Project A Project B
1 1,00,000 50,000
2 1,00,000 50,000
3 1,00,000 1,00,000
4 1,00,000 2,00,000
5 1,00,000 1,00,000
The required rate of return is 15%. Decide which project should be selected by computing
a) Payback period
b) ARR
c) NPV
d) Profitability Index
MID-II
Section-A (Compulsory)
1) Types of Leverages
2) Bonus Shares and Share Split
3) Operating Cycle
4) Forms of Dividends.
5) Motives of Cash Management
Section-B
Answer any three from the following
1) (a) Explain briefly the term Optimum capital Structure?
(Or)
(b)VS International Limited has a capital structure comprising 5,00,000 each share of Rs 10.
The firm wants to raise an additional 2,50,000 for expansion programme. The firm has four
alternative financial plans I,II,III, and IV. If the firm is able to earn an operating profit at Rs
80,000after additional investment and 50 % tax. Calculate EPS for all the four alternative
financial plans and select the preferable plan.
i) Raise entire amount by issue of equity shares.
ii) Raise 50% as equity and 50% as 10% debt.
iii) Raise the entire amount as 12% debentures.
iv) Raise 50% equity and 50% preference at 10%
r = 15% r = 5% r = 10%
Raw material 40
Direct Labour 15
Overheads (excluding
depreciation) 30
Total cost 85
Profit 30
Additional Information
5) (a) Explain the term Inventory management and the tools and techniques involved in the
Inventory control?
(Or)
(b) Calculate EOQ When Consumption is 1800 Units, Price Per Unit 0.32, Ordering Cost Rs 2
Per order, Storage Cost 25% of stock value. What happens if a different quantity is ordered, and
also calculate the number of orders?
Record of Mid -1 Marks
Admission MID-I
S. No. Name of the Student
No.
1 12M61E0001 ALAVALA SANDEEP 20
3 12M61E0003 ASRA 25
JONABOINA 22
13 12M61E0013
SIVARAMAKRISHNA
14 12M61E0014 KALAM VENKATESH 25
20
22 12M61E0022 LINGA SRIJA
20
25 12M61E0025 MANDIPUDI SHIVA KRISHNA
25
37 12M61E0037 UPPAGANDLA KRANTHI DANIEL
38 12M61E0038 V MALLIKARJUN 25
22
41 12M61E0041 ITHANABOINA SESHAGIRI
Admission MID-II
S. No. Name of the Student
No.
1 12M61E0001 ALAVALA SANDEEP 20
25
2 12M61E0002 AMARLAPUDI NAVEEN
3 12M61E0003 ASRA 25
JONABOINA 22
13 12M61E0013
SIVARAMAKRISHNA
14 12M61E0014 KALAM VENKATESH 25
25
23 12M61E0023 MADDI NARENDER REDDY
25
26 12M61E0026 MARAM SEETHARAMAIAH
UPPAGANDLA KRANTHI 25
37 12M61E0037
DANIEL
38 12M61E0038 V MALLIKARJUN 25
20
39 12M61E0039 VELPULA PREMKUMAR
1) Explain the term Financial Management its nature and scope of the Financial
Management?
2) Explain the interface of Financial Management with other disciplines?
3) Explain the term financial function and organization of financial function?
4) Explain the term Profit maximization and Wealth Maximization?
5) Explain briefly the term Time value of Money?
6) Tradeoff between Risk and Return?
7) Explain briefly the term agency Problem?
8) Explain the term Capital Budgeting and various kinds of projects and steps involved
under Capital Budgeting process?
9) Explain the Techniques of Capital Budgeting, its advantages and Dis-advantages?
10) Explain briefly the term Cost of Capital?
Question Bank
Unit-1
11) Explain the term Financial Management its nature and scope of the Financial
Management?
12) Explain the interface of Financial Management with other disciplines?
13) Explain the term financial function and organization of financial function?
14) Explain the term Profit maximization and Wealth Maximization?
15) Explain briefly the term Time value of Money?
16) Tradeoff between Risk and Return?
17) Explain briefly the term agency Problem?
Problematic
1) Explain the term Capital Budgeting and various kinds of projects and steps involved
under Capital Budgeting process?
2) Explain the Techniques of Capital Budgeting, its advantages and Dis-advantages?
3) Explain briefly the term Cost of Capital?
4) Explain briefly the term Cost of Capital and its importance in Capital Budgeting
Decisions?
Problematic
Problematic
1) Financial Leverage
2) Operating Leverage
3) Combined Leverage
4) EBIT-EPS Analysis
5) Indifference Point
6) Determination of Optimal Capital Structure
7) NI Approach
8) NOI Approach
9) MM Approach
Unit-4
Problematic
1) Walter Model
2) Gordon Model
3) Estimation of working capital requirement and Operating Cycle?
Unit-5
Problematic
1) Cash Budget
2) Minimum Stock Level
3) Maximum Stock Level
4) Reorder Level
5) Average Stock Level
6) Receivables Management
Previous Semester Results Analysis
0 0 1 0 0 0 0
Seminars by students (Record)
DEPARTMENT /
MBA AY 2012-13
PROGRAM
YEAR / SEM / SECTION I/II DATE 12-06-12
S.No. Roll No. Name of The Student Seminar Topic Signature
COURSE FILE
FINANCIAL ACCOUNTING & ANALYSIS
DEPARTMENTOF MBA
2012-13
3 Syllabus
5 Course Mapping
6 Lesson Plan
Students Names list Identification of active & slow learners in the names list (Represent
9
A or S in a column) based on previous semester Results Analysis and Mid marks
11 Mid Marks
12 Assignments
Question Bank (Objective Questions+ Short Answer Questions + Essay Type Questions)-
13
Important Questions to be marked for slow learners
14 Previous Semester Results Analysis
18 References
2. Core Competence:
1. To endow the students with a concrete foundation of basic and applied
aspects of Management.
2. To train the students on latest concepts of Management which are
emerging in the industry
3. Professionalism:
To inculcate the students to realize and learn the ethical values, social
responsibility and teamwork skills.
Program Outcomes (Pos):
Outcomes: Through outcome based learning centric approaches like case studies, group
discussions, field visits, reading of books, References & journals, MBA graduates will be
capable of:
a. Understanding business process and add value to it.
b. Conducting management research to identify the reasons for the problems and to find
solutions.
c. Utilizing modern approaches and best practices to manage organizations.
d. Use authority and power to influence people to get the work done.
e. Understand organizational dynamics and interpersonal relations.
f. Managing change.
g. Developing employability skills to get jobs.
h. Increasing the Entrepreneurial skills of the students
i. Demonstrating the broad education necessary to understand the impact of
Management in Global, Environmental and societal context.
j. Demonstrating the knowledge of Contemporary issues.
Programme Specific Outcomes (PSO’s):
At the end of the program, the student:
PSO1: should be able tp employ financial decision models to select appropriate projects for a
business enterprise and manage firm growth through strategies such as mergers, acquisitions,
international expansion, and new venture development.
PSO2: should be able to formulate an integrative business project through the application of
multidisciplinary knowledge comprising of accounting, finance, operations, management
information system, marketing and human resources management.
PSO3: Should have the capability to comprehend the innovative pedagogies in the realm of
Management and device the new strategies for meeting the emerging challenges in the
Business.
PSO4: Should posses the skills to communicate in both oral and written forms, the work
already done and the future plans with necessary road maps, demonstrating the practice of
professional ethics and the concerns for societal and environmental wellbeing.
Course Syllabus
UNIT-I
Introduction to Accounting: Importance, Objectives and Principles, Accounting Concepts and
conventions, and The Generally Accepted Accounting Principles (GAAP), Accounting Process:
Overview, Books of Original Record; Journal and Subsidiary books, ledger, Trial Balance,
Classification of capital and revenue expenses, Final Accounts with adjustments. Accounting
Standards Issued by ICAI Limitations of financial statements.
UNIT-II
Valuation of fixed assets- Tangible vs. Intangible assets, and methods of depreciation.
Depreciation concept– Depreciation of Fixed Assets -Methods of depreciation–Inventory
Valuation: Methods of inventory valuation
UNIT-III
Issue of Shares and Debentures: Entries for Issue of shares-Forfeiture share- Entries for Issue
of Forfeiture Shares-Issue of shares at Discount and Premium-Issue and Redemption of
Debentures- Issue of Debentures for Cash and other than cash-treatment of discounts and losses
on issues-meaning of Redemption and Redemption out of capital and profit.
UNIT-IV
Financial Analysis-I: Statement of Changes in Working Capital, Funds from Operations, paid
cost and unpaid costs. Distinction between cash profits and book profits. Preparation and
analysis of cash flow statement and funds flow statement.
UNIT-V
Financial Analysis-II: Ratio Analysis - Liquidity, leverage, solvency and profitability ratios –
Du Pont Chart Analysis
Course Objectives:
1 09MB05 FAA I
S.
Unit Topic Hours Planned
No
Lecture Tutorial
UNIT-I Introduction to Accounting
Total 15 3
Total 18 5
LUNCH
TUE BLR RM BCSS MOB ME SA SA
WE
CAB MOB SA SA ME RM BLR
D
THU FAA BCSS ME RM FAA MOB
SL.
SUBJECT FACULTY
NO
MANAGEMENT & ORGANISATIONAL
1 MR. V.SIVARAMAKRISHNA(VSRK)
BEHAVIOUR(MOB)
2 MANAGERIAL ECONOMICS (ME) MS. Y. NAGA LAKSHMI(YNL)
RESEARCH METHODOLOGY & STATISTICAL MR.R. VINOD / MR.P.RAVIKUMAR
3
ANALYSIS (RMSA) (RV/PRK)
BUSNIESS COMMUNICATIONS & SOFT SKILLS
4 Prof. P. SUBBARAO (PSR)
(BCSS)
5 FINANCIAL ACCOUNTING & ANALYSIS (FAA) MR.M. TIWARI(MT)
HOD
STUDENTS NAMES LIST
Admission A/S
S. No. Name of the Student
No.
1 12M61E0001 ALAVALA SANDEEP A
3 12M61E0003 ASRA A
JONABOINA A
13 12M61E0013
SIVARAMAKRISHNA
14 12M61E0014 KALAM VENKATESH A
A
23 12M61E0023 MADDI NARENDER REDDY
S
26 12M61E0026 MARAM SEETHARAMAIAH
UPPAGANDLA KRANTHI A
37 12M61E0037
DANIEL
38 12M61E0038 V MALLIKARJUN S
S
39 12M61E0039 VELPULA PREMKUMAR
3 12M61E0003 ASRA 36
38 12M61E0038 V MALLIKARJUN 34
3 12M61E0003 ASRA 40
38 12M61E0038 V MALLIKARJUN 36
1) Explain the term Accounting, Its Functions, objectives, importance and principles of
Accounting?
2) Explain any of the two Concepts and Conventions of Accounting?
3) Explain briefly the term Accounting Standards issued by ICAI?
4) Explain the term Depreciation, Its Characteristics, Causes, Functions and factors
influencing Depreciation?
5) Journalize the following entries
1) Explain the term Accounting its Functions, objectives and Importance of Accounting?
2) Explain the Concepts and conventions of Accounting (or) GAAP?
3) Explain the system of accounting and Classification of accounts and its principles?
4) Explain Briefly the Accounting Process involved in the Accounting?
5) Explain the types of subsidiary books involved in accounting?
6) Explain the Classification of Capital Expenditure and Revenue Expenditure?
7) Explain the accounting standards issued by ICAI?
8) Explain the Importance and Limitations of Financial Statements or Final accounts?
9) Explain the Methods of Depreciation its advantages and dis-advantages?
10) Explain the term Inventory and its importance, Factors Influencing and Limitations of the
Inventory?
Question Bank
UNIT-I
1) Explain the term Accounting its Functions, objectives and Importance of Accounting?
2) Explain the Concepts and conventions of Accounting (or) GAAP?
3) Explain the system of accounting and Classification of accounts and its principles?
4) Explain Briefly the Accounting Process involved in the Accounting?
5) Explain the types of subsidiary books involved in accounting?
6) Explain the Classification of Capital Expenditure and Revenue Expenditure?
7) Explain the accounting standards issued by ICAI?
Problematic
1) Journal Entries
2) Preparation of Ledgers
3) Preparation of Trial Balance
4) Preparation of Final Accounts (Trading account, Profit and loss Account and Balance
Sheet) With adjustments
UNIT-II
1) Explain the term Asset and Types and difference between the Tangible and intangible
assets?
2) Explain the term Depreciation and its importance, Factors Influencing and Limitations of
the Depreciation?
3) Explain the Methods of Depreciation its advantages and dis-advantages?
4) Explain the term Inventory and its importance, Factors Influencing and Limitations of the
Inventory?
5) Explain the Methods and its advantages and Dis-advantages involved in the Methods of
Inventory Valuation?
Problematic
Unit-III
Problematic
1) Explain the Meaning of fund flow and explain the types of transactions involved in fund
flow?
2) Explain the Meaning and Definition, Objectives, Importance, Advantages and
Limitations of Fund Flow Statement?
3) Explain the Meaning, Definition, Objectives and importance, Advantages and Limitations
of Cash Flow Statement?
4) Explain the basic differences between cash flow and funds flow statements?
Problematic
Unit-V
1) Explain the term Ratio Analysis and its significance, steps, Advantages, Limitations in
the calculation of Ratio Analysis?
2) Explain the term Du-pont chart Analysis?
Problematic
8) Liquidity Ratio’s
9) Profitability Ratio’s
10) Turnover (or) Activity Ratio’s
11) Solvency Ratio’s
Previous Semester Results Analysis
Sl. E5101 E5102 E5103 E5104 E5105 E5106 E5107
H.T. No. Name of the Student
No. MOB ME RMSA FAA BLR BCSS CAB
1 11M61E0001 ADAPPA SAMPATH KUMAR 34 31 65 1 30 31 61 1 26 24 50 1 30 41 71 1 32 24 56 1 29 27 56 1 36 52 88 1
2 11M61E0002 ARUMALLA ARAVINDA REDDY 34 39 73 1 35 32 67 1 26 24 50 1 32 37 69 1 36 28 64 1 29 42 71 1 38 54 92 1
3 11M61E0003 ARVIKATLA NARESH 34 33 67 1 33 39 72 1 26 32 58 1 30 32 62 1 37 27 64 1 27 32 59 1 38 54 92 1
4 11M61E0005 BHUKYA HATHIRAM 34 34 68 1 34 40 74 1 27 24 51 1 32 45 77 1 31 27 58 1 28 40 68 1 35 56 91 1
5 11M61E0006 BOGEM SATYANARAYANA 36 34 70 1 30 36 66 1 26 30 56 1 36 46 82 1 38 33 71 1 29 30 59 1 35 53 88 1
6 11M61E0007 CHANDRAGIRI KUSUMASRI 31 26 57 1 28 31 59 1 26 24 50 1 32 28 60 1 28 27 55 1 27 24 51 1 36 48 84 1
7 11M61E0008 CHEDE MANASA 40 38 78 1 40 40 80 1 34 40 74 1 40 44 84 1 40 36 76 1 28 30 58 1 38 58 96 1
8 11M61E0009 CHENNOJU BRAHMAM 34 37 71 1 30 38 68 1 26 32 58 1 30 47 77 1 36 35 71 1 26 30 56 1 35 48 83 1
9 11M61E0010 D ASHOK 38 35 73 1 38 37 75 1 27 32 59 1 34 50 84 1 36 27 63 1 27 25 52 1 40 57 97 1
10 11M61E0011 DANDU RENUKA 40 39 79 1 40 40 80 1 35 32 67 1 36 51 87 1 36 30 66 1 27 40 67 1 37 58 95 1
11 11M61E0012 DONTHISARPA VENKATAIAH 36 35 71 1 40 39 79 1 33 26 59 1 40 51 91 1 38 33 71 1 27 30 57 1 37 55 92 1
12 11M61E0013 ERUMALLA ANIL 38 39 77 1 38 42 80 1 28 26 54 1 36 39 75 1 35 33 68 1 28 35 63 1 35 53 88 1
13 11M61E0014 GARIKAPATI V K CHAITANYA 39 46 85 1 40 44 84 1 40 46 86 1 37 49 86 1 40 36 76 1 36 30 66 1 40 60 100 1
14 11M61E0015 GUDIBOINA NAGENDRA BABU 35 42 77 1 38 48 86 1 34 32 66 1 37 50 87 1 36 34 70 1 34 50 84 1 37 55 92 1
15 11M61E0016 GUJJARU SINDHU 40 37 77 1 40 41 81 1 32 42 74 1 40 44 84 1 37 36 73 1 34 52 86 1 37 56 93 1
16 11M61E0017 I SOWMYA CHOUDARY 40 38 78 1 40 41 81 1 40 40 80 1 40 57 97 1 40 40 80 1 34 50 84 1 40 60 100 1
17 11M61E0018 JAKKOJU UMARANI 38 33 71 1 38 41 79 1 36 32 68 1 37 51 88 1 36 32 68 1 32 50 82 1 38 56 94 1
18 11M61E0019 K KOTESWARARAO 31 28 59 1 31 27 58 1 26 24 50 1 26 47 73 1 33 31 64 1 22 40 62 1 38 50 88 1
19 11M61E0020 KANDRAKUNDA VENKATESH 37 29 66 1 40 36 76 1 32 28 60 1 37 46 83 1 39 36 75 1 30 44 74 1 38 57 95 1
20 11M61E0021 KANTU UPENDAR RAO 40 30 70 1 40 40 80 1 38 32 70 1 40 50 90 1 40 38 78 1 31 48 79 1 39 58 97 1
21 11M61E0022 KAPARABOINA MURALI 37 27 64 1 27 35 62 1 27 15 42 0 36 41 77 1 36 30 66 1 29 46 75 1 36 50 86 1
22 11M61E0023 KARNATI CHANTI 34 29 63 1 36 30 66 1 28 28 56 1 35 53 88 1 36 31 67 1 26 40 66 1 35 50 85 1
23 11M61E0024 KATUKURI SATHINAGAMANI 39 32 71 1 40 42 82 1 40 40 80 1 40 47 87 1 40 37 77 1 32 46 78 1 39 57 96 1
24 11M61E0026 MARAM ANIL KUMAR 40 26 66 1 38 33 71 1 37 37 74 1 36 48 84 1 40 36 76 1 26 46 72 1 38 59 97 1
25 11M61E0027 MODUGU VEERAMMA 34 38 72 1 34 42 76 1 32 38 70 1 40 55 95 1 37 34 71 1 26 46 72 1 38 56 94 1
26 11M61E0028 MOHAMMAD IMRANA 40 42 82 1 40 40 80 1 32 39 71 1 40 54 94 1 40 37 77 1 29 46 75 1 39 57 96 1
27 11M61E0029 NALLA SUNIL 38 40 78 1 40 44 84 1 40 33 73 1 34 52 86 1 38 41 79 1 31 50 81 1 40 58 98 1
28 11M61E0030 NANNAKA MAMATA 35 35 70 1 36 38 74 1 27 24 51 1 35 42 77 1 30 28 58 1 28 34 62 1 36 51 87 1
29 11M61E0031 NARASIMSETTI RAMADEVI 38 40 78 1 40 39 79 1 35 34 69 1 40 53 93 1 40 39 79 1 29 50 79 1 39 58 97 1
30 11M61E0032 P PRIYADARSHINI 40 42 82 1 40 43 83 1 39 33 72 1 40 53 93 1 40 36 76 1 31 46 77 1 40 60 100 1
31 11M61E0033 P RAVIKUMAR 34 35 69 1 40 36 76 1 34 36 70 1 38 46 84 1 40 33 73 1 26 43 69 1 38 58 96 1
32 11M61E0034 PARVATHA UPENDARA RAO 35 38 73 1 35 36 71 1 32 31 63 1 37 44 81 1 40 32 72 1 29 44 73 1 37 53 90 1
33 11M61E0035 PRABHAKAR RAO ATLURI 22 30 52 1 30 39 69 1 26 30 56 1 27 36 63 1 28 26 54 1 10 43 53 1 35 35 70 1
34 11M61E0036 RANGA ASHOK KUMAR 40 39 79 1 37 38 75 1 37 26 63 1 38 43 81 1 40 35 75 1 30 50 80 1 40 59 99 1
35 11M61E0037 RAYALA PRABHAKARA RAO 36 37 73 1 38 37 75 1 26 30 56 1 34 51 85 1 36 36 72 1 32 46 78 1 39 54 93 1
36 11M61E0038 RELA SAMATHA 36 35 71 1 34 34 68 1 32 28 60 1 37 42 79 1 39 32 71 1 31 50 81 1 38 57 95 1
37 11M61E0039 S PRATHAPU RAJU 27 33 60 1 30 32 62 1 26 36 62 1 38 43 81 1 35 34 69 1 29 50 79 1 37 51 88 1
38 11M61E0040 SEELAM HEMA LATHA 40 43 83 1 38 38 76 1 37 42 79 1 38 55 93 1 38 38 76 1 27 50 77 1 38 57 95 1
39 11M61E0041 SENIGARAPU PRATUSH 40 45 85 1 40 39 79 1 35 36 71 1 39 51 90 1 40 33 73 1 29 50 79 1 40 58 98 1
40 11M61E0042 SHILAM DURGABHAVANI 38 36 74 1 35 39 74 1 32 27 59 1 37 47 84 1 37 33 70 1 36 45 81 1 36 52 88 1
41 11M61E0043 THAKUR SHALINI 40 49 89 1 40 37 77 1 38 37 75 1 40 52 92 1 40 33 73 1 36 44 80 1 40 59 99 1
42 11M61E0044 V RENUKA 32 33 65 1 36 38 74 1 26 24 50 1 36 45 81 1 37 33 70 1 27 43 70 1 38 54 92 1
43 11M61E0045 VADITHYA SUJATHA 36 41 77 1 34 34 68 1 34 37 71 1 34 45 79 1 38 35 73 1 29 34 63 1 36 52 88 1
44 11M61E0046 VALLALA SHIRISHA 40 41 81 1 40 41 81 1 32 29 61 1 40 54 94 1 40 36 76 1 27 44 71 1 39 56 95 1
45 11M61E0047 VEMULA KONDALU 30 33 63 1 34 24 58 1 27 24 51 1 37 45 82 1 30 32 62 1 26 41 67 1 37 57 94 1
46 11M61E0048 VESHALA SREEKANTH 33 42 75 1 40 38 78 1 35 36 71 1 37 47 84 1 40 35 75 1 34 51 85 1 39 59 98 1
47 11M61E0049 VINNAKOTA MOHAN RAO 38 40 78 1 40 34 74 1 33 24 57 1 35 49 84 1 38 29 67 1 26 44 70 1 37 56 93 1
48 11M61E0050 YERPULA PRASANTH KUMAR 36 36 72 1 30 36 66 1 26 29 55 1 34 38 72 1 35 32 67 1 30 40 70 1 36 57 93 1
49 11M61E0051 YERAMALLA SRAVAN 40 36 76 1 40 38 78 1 34 31 65 1 32 37 69 1 37 31 68 1 27 44 71 1 39 59 98 1
0 0 1 0 0 0 0
Seminars by students (Record)
DEPARTMENT /
MBA AY 2012-13
PROGRAM
09-06-
YEAR / SEM / SECTION II/I/A&B DATE
2012
Seminar
S.No. Roll No. Name of The Student Signature
Topic
1 12M61E0001 ALAVALA SANDEEP GAAP
Importance
12M61E0002 AMARLAPUDI NAVEEN of
2 Accounting
Ratio
12M61E0003 ASRA
3 analysis
Horizontal
12M61E0004 BURRA MAHESH
4 Analysis
Vertical
12M61E0005 CHALLA LAXMAIAH
5 Analysis
Window
12M61E0006 CHALLA NARESH
6 Dressing
Accounting
12M61E0007 CHIGURUPATI VIJAY KUMAR
7 Standards
DuPont
12M61E0008 DASARI RAJA SEKHAR
8 Chart
9 12M61E0009 DHOLU VIPUL PATEL GAAP
Importance
12M61E0010 DIRISALA LAVANYA KUMARI of
10 Accounting
Ratio
12M61E0011 DOGUPARTHI PAVAN
11 analysis
Horizontal
12M61E0012 ELURI PRAVEEN KUMAR
12 Analysis
Vertical
12M61E0013 JONABOINA SIVARAMAKRISHNA
13 Analysis
Window
12M61E0014 KALAM VENKATESH
14 Dressing
Accounting
12M61E0015 KANDUKURI DIVYA BHARATHI
15 Standards
DuPont
12M61E0016 KANDULA HARITHA
16 Chart
17 12M61E0017 KOGANTI THIREESHA GAAP
Importance
12M61E0018 KONEDI BHAVANI of
18 Accounting
Ratio
12M61E0019 KONGARI RAJESH
19 analysis
Horizontal
12M61E0020 KOTHI SARIKA
20 Analysis
Vertical
12M61E0021 KOYA SAMYUKTHA
21 Analysis
Window
12M61E0022 LINGA SRIJA
22 Dressing
Accounting
12M61E0023 MADDI NARENDER REDDY
23 Standards
DuPont
12M61E0024 MAMILLA UMAKAR REDDY
24 Chart
25 12M61E0025 MANDIPUDI SHIVA KRISHNA GAAP
Importance
12M61E0026 MARAM SEETHARAMAIAH of
26 Accounting
Ratio
12M61E0027 MARASAKATLA USHA RANI
27 analysis
Horizontal
12M61E0028 MATOORI KARTHIK
28 Analysis
Vertical
12M61E0029 MD SHAJEEL AHMED
29 Analysis
Window
12M61E0030 MIRZA ADIL BAIG
30 Dressing
Accounting
12M61E0031 NADIKUDURU LAXMAN
31 Standards
DuPont
12M61E0032 NUTHULAPATI NARESH
32 Chart
33 12M61E0033 PURAMSETTI SRIKANTH GAAP
Importance
12M61E0034 SHAIK FATHIMA JABEEN of
34 Accounting
Ratio
12M61E0035 SHAIK KHADARPASHA
35 analysis
Horizontal
12M61E0036 THADIPARTHI PAVANIPRIYA
36 Analysis
Vertical
12M61E0037 UPPAGANDLA KRANTHI DANIEL
37 Analysis
Window
12M61E0038 V MALLIKARJUN
38 Dressing
Accounting
12M61E0039 VELPULA PREMKUMAR
39 Standards
DuPont
12M61E0040 YERPULA RAMU
40 Chart
ICT resources (OHP/PPT/Video lectures in CD form Only)
COURSE FILE
FINANCIAL ACCOUNTING & ANALYSIS
DEPARTMENTOF MBA
2013-14
3 Syllabus
5 Course Mapping
6 Lesson Plan
Students Names list Identification of active & slow learners in the names list
9 (Represent A or S in a column) based on previous semester Results Analysis and Mid
marks
11 Mid Marks
12 Assignments
Question Bank (Objective Questions+ Short Answer Questions + Essay Type Questions)-
13
Important Questions to be marked for slow learners
14 Previous Semester Results Analysis
18 References
2. Core Competence:
1. To endow the students with a concrete foundation of basic and applied
aspects of Management.
2. To train the students on latest concepts of Management which are
emerging in the industry
3. Professionalism:
To inculcate the students to realize and learn the ethical values, social
responsibility and teamwork skills.
Program Outcomes (Pos):
Outcomes: Through outcome based learning centric approaches like case studies, group
discussions, field visits, reading of books, References & journals, MBA graduates will be
capable of:
a. Understanding business process and add value to it.
b. Conducting management research to identify the reasons for the problems and to find
solutions.
c. Utilizing modern approaches and best practices to manage organizations.
d. Use authority and power to influence people to get the work done.
e. Understand organizational dynamics and interpersonal relations.
f. Managing change.
g. Developing employability skills to get jobs.
h. Increasing the Entrepreneurial skills of the students
i. Demonstrating the broad education necessary to understand the impact of
Management in Global, Environmental and societal context.
j. Demonstrating the knowledge of Contemporary issues.
Programme Specific Outcomes (PSO’s):
At the end of the program, the student:
PSO1: should be able tp employ financial decision models to select appropriate projects for a
business enterprise and manage firm growth through strategies such as mergers, acquisitions,
international expansion, and new venture development.
PSO2: should be able to formulate an integrative business project through the application of
multidisciplinary knowledge comprising of accounting, finance, operations, management
information system, marketing and human resources management.
PSO3: Should have the capability to comprehend the innovative pedagogies in the realm of
Management and device the new strategies for meeting the emerging challenges in the
Business.
PSO4: Should posses the skills to communicate in both oral and written forms, the work
already done and the future plans with necessary road maps, demonstrating the practice of
professional ethics and the concerns for societal and environmental wellbeing.
Course Syllabus
UNIT-I
conventions, and The Generally Accepted Accounting Principles (GAAP), their implications on
accounts––Accounting cycle.
UNIT-II
The Accounting Process: Overview, Books of Original Record; Journal and Subsidiary books,
ledger, Trial Balance, Classification of capital and revenue expenses, Final Accounts with
UNIT-III
valuation of goodwill. Issue of Shares and Debentures- Entries for Issue of shares, forfeiture -
Issue of shares at Discount and premium. Alteration of share capital and reduction of share
UNIT-IV
Financial Analysis-I: Statement of Changes in Working Capital, Funds from Operations, paid
cost and unpaid costs. Distinction between cash profits and book profits. Preparation and
Financial Analysis-II: Analysis and interpretation of financial statements from investor and
company point of view, Horizontal Analysis and Vertical Analysis of Company Financial
Statements. Liquidity, leverage, solvency and profitability ratios – Du Pont Chart –Accounting
Standards Issued by ICAI (Focus on importance of Standards to give a general view on Financial
1 13MB05 FAA I
Uni
S. No Topic Hours Planned
t
Lectur Tuto
e rial
UNIT-I Introduction to Accounting
Total 18 5
Total 20 4
TIME TABLE
FA&
WED SA BLR RM ME MF BE
A
ENGLISH
FRI RM SA BLR BE ME
LAB
SL.
SUBJECT FACULTY
NO
MANAGEMENT FUNDAMENTALS
1 Mr. V.SIVARAMAKRISHNA(VSRK)
(MF)
BUSINESS COMMUNICATIONS
8 Mr.GIRI PRASAD (GP)
(BC)
HOD
STUDENT NAMES LIST
Admission A/S
S. No. Name of the Student
No.
1 13M61E0001 AMBATI VAIDEHI S
VEMIREDDY BALAKRISHNA
51 13M61E0052
REDDY A
MID-I
S. No. H.NO Name of the Student
1 13M61E0001 AMBATI VAIDEHI 40
CHAPALAMADUGU
8 13M61E0008 32
ANJANKUMAR
KETAVARAPU
15 13M61E0016 40
NAGAMALLESWARI
NALLAPUNENI
27 13M61E0028 37
DURGAPRASANNA
VEMIREDDY BALAKRISHNA
51 13M61E0052 40
REDDY
MID-II
S. No. H.NO Name of the Student
1 13M61E0001 AMBATI VAIDEHI 36
VEMIREDDY BALAKRISHNA
51 13M61E0052 40
REDDY
Section-A (Compulsory)
Section-B
MID-II
Section-A (Compulsory)
1) From the following Balance Sheet of a concern Prepare a Funds flow Statement,
Additional Information
(a) Depreciation of Rs 20,000 on Plant & Machinery was charged to Profit and Loss
Account.
(b) Dividend of Rs 12,000 was paid during the year.
Section-B
Answer any three from the following
1) Explain briefly the term Good will, its Features, Factors influencing and Methods
involved in valuation of Goodwill?
2) Pass the Entries on the issue of the share capital?
3) Explain briefly the term Cash Flow analysis its importance and limitations?
4) From the following Balance sheets you are required to prepare a Cash Flow Statement:
UNIT-I
1) Explain the term Accounting its Functions, objectives and Importance of Accounting?
2) Explain the Concepts and conventions of Accounting (or) GAAP?
3) Explain the system of accounting and Classification of accounts and its principles?
4) Explain Briefly the term Accounting Cycle?
5) Explain the term Depreciation and its importance, Factors Influencing and Limitations of
the Depreciation?
6) Explain the Methods of Depreciation its advantages and dis-advantages?
7) Explain briefly the term Good will, its Features, Factors influencing and Need for the
valuation of Goodwill?
8) Explain the basic differences between cash flow and funds flow statements?
Question Bank
UNIT-I
9) Explain the term Accounting its Functions, objectives and Importance of Accounting?
10) Explain the Concepts and conventions of Accounting (or) GAAP?
11) Explain the system of accounting and Classification of accounts and its principles?
12) Explain Briefly the term Accounting Cycle?
UNIT-II
Problematic
1) Journal Entries
2) Preparation of Ledgers
3) Preparation of Trial Balance
4) Preparation of Final Accounts (Trading account, Profit and loss Account and Balance
Sheet) With adjustments
5) Straight Line Method
6) Diminishing Method
UNIT-III
1) Explain the term Inventory and its importance, Factors Influencing and Limitations of the
Inventory?
2) Explain the Methods and its advantages and Dis-advantages involved in the Methods of
Inventory Valuation?
3) Explain briefly the term Good will, its Features, Factors influencing and Need for the
valuation of Goodwill?
4) Explain the Methods involved in the valuation of Goodwill?
5) Explain the term Issue of Shares, Factors Influencing and procedure involved in it?
6) Explain the term Issue of Forfeiture and Factors, Procedure involved in it ?
7) Explain the term Redemption of shares, Factors, Procedure Involved in it?
Problematic
1) LIFO
2) FIFO
3) Weighted Average Method
4) Valuation of Good Will
5) Entries on Issue of shares
6) Entries on Issue of Shares on Discount and Premium
7) Entries on Issue of Forfeiture Shares
8) Entries on Redemption of Shares.
UNIT-IV
1) Explain the Meaning of fund flow and explain the types of transactions involved in fund
flow?
2) Explain the Meaning and Definition, Objectives, Importance, Advantages and
Limitations of Fund Flow Statement?
3) Explain the Meaning, Definition, Objectives and importance, Advantages and Limitations
of Cash Flow Statement?
4) Explain the basic differences between cash flow and funds flow statements?
Problematic
1) Preparation of funds flow statement
2) Preparation of Cash flow Statement
UNIT-V
1) Explain the term Ratio Analysis and its significance, steps, Advantages, Limitations in
the calculation of Ratio Analysis?
2) Explain the Classification of Ratio’s?
3) Explain briefly the term Horizontal & Vertical Analysis?
4) Explain the term Du-pont chart Analysis?
5) Explain the accounting standards issued by ICAI?
6) Explain the Indian and International Accounting standards?
7) Explain briefly the term IFRS?
8) Explain briefly the term Window dressing, its importance and limitations?
Problematic
1) Liquidity Ratio’s
2) Profitability Ratio’s
3) Turnover (or) Activity Ratio’s
4) Solvency Ratio’s
5) Preparation of Comparative & Common-Size Statement?
Previous Semester Results Analysis
3 12M61E0003 ASRA 40 43 83 1 39 42 81 1 33 29 62 1 38 33 71 1 38 33 71 1 32 24 56 1 38 55 93 1
DEPARTMENT /
MBA AY 2013-14
PROGRAM
19-6-
YEAR / SEM / SECTION II/I/A&B DATE
2013
Seminar
S.No. Roll No. Name of The Student Signature
Topic
13M61E0001 AMBATI VAIDEHI Importance,
1 of accounting
2 13M61E0002 ANUGOJU SAIRAM GAAP
COURSE FILE
FINANCIAL ACCOUNTING & ANALYSIS
DEPARTMENTOF MBA
2014-15
3 Syllabus
5 Course Mapping
6 Lesson Plan
Students Names list Identification of active & slow learners in the names list
9 (Represent A or S in a column) based on previous semester Results Analysis and Mid
marks
11 Mid Marks
12 Assignments
Question Bank (Objective Questions+ Short Answer Questions + Essay Type Questions)-
13
Important Questions to be marked for slow learners
14 Previous Semester Results Analysis
18 References
2. Core Competence:
1. To endow the students with a concrete foundation of basic and applied
aspects of Management.
2. To train the students on latest concepts of Management which are
emerging in the industry
3. Professionalism:
To inculcate the students to realize and learn the ethical values, social
responsibility and teamwork skills.
Program Outcomes (Pos)
Outcomes: Through outcome based learning centric approaches like case studies, group
discussions, field visits, reading of books, References & journals, MBA graduates will be
capable of:
a. Understanding business process and add value to it.
b. Conducting management research to identify the reasons for the problems and to find
solutions.
c. Utilizing modern approaches and best practices to manage organizations.
d. Use authority and power to influence people to get the work done.
e. Understand organizational dynamics and interpersonal relations.
f. Managing change.
g. Developing employability skills to get jobs.
h. Increasing the Entrepreneurial skills of the students
i. Demonstrating the broad education necessary to understand the impact of
Management in Global, Environmental and societal context.
j. Demonstrating the knowledge of Contemporary issues.
Programme Specific Outcomes (PSO’s):
At the end of the program, the student:
PSO1: should be able tp employ financial decision models to select appropriate projects for a
business enterprise and manage firm growth through strategies such as mergers, acquisitions,
international expansion, and new venture development.
PSO2: should be able to formulate an integrative business project through the application of
multidisciplinary knowledge comprising of accounting, finance, operations, management
information system, marketing and human resources management.
PSO3: Should have the capability to comprehend the innovative pedagogies in the realm of
Management and device the new strategies for meeting the emerging challenges in the
Business.
PSO4: Should posses the skills to communicate in both oral and written forms, the work
already done and the future plans with necessary road maps, demonstrating the practice of
professional ethics and the concerns for societal and environmental wellbeing.
SYLLABUS
UNIT-I
Introduction to Accounting: Importance, Objectives and Principles, Accounting Concepts and
conventions, and The Generally Accepted Accounting Principles (GAAP), their implications on
accounting system; Double entry system–recording business transactions–Classification of
accounts––Accounting cycle.
UNIT-II
The Accounting Process: Overview, Books of Original Record; Journal and Subsidiary books,
ledger, Trial Balance, Classification of capital and revenue expenses, Final Accounts with
adjustments. Valuation of fixed assets- Tangible vs Intangible assets, and methods of
depreciation. Depreciation concept– Depreciation of Fixed Assets -Methods of depreciation–
their impact on measurement of business Accounting.
UNIT-III
Inventory Valuation: Methods of inventory valuation and valuation of goodwill, methods of
valuation of goodwill. Issue of Shares and Debentures- Entries for Issue of shares, forfeiture -
Issue of shares at Discount and premium. Alteration of share capital and reduction of share
capital, Issue and Redemption of Debentures.
UNIT-IV
Financial Analysis-I: Statement of Changes in Working Capital, Funds from Operations, paid
cost and unpaid costs. Distinction between cash profits and book profits. Preparation and
analysis of cash flow statement and funds flow statement.
UNIT-V
Financial Analysis-II: Analysis and interpretation of financial statements from investor and
company point of view, Horizontal Analysis and Vertical Analysis of Company Financial
Statements. Liquidity, leverage, solvency and profitability ratios – Du Pont Chart –Accounting
Standards Issued by ICAI (Focus on importance of Standards to give a general view on Financial
Accounting practices), –their rationale and growing importance in global accounting
environment,–IAS-IFRS-US -Creative Financial Practices and Issues related to quality of
disclosures in Reported Earnings, Window Dressing and limitations of financial statements.
Course Objectives:
1 13MB03 FAA I
Total 18 5
Total 20 4
LECTURE NOTES
UNIT-I
Introduction to Accounting
UNIT-II
Accounting Process
UNIT-III
Inventory Valuation
UNIT-IV
Financial Analysis-I
UNIT-V
Financial Analysis-II
ACADEMIC YEAR: 2014 - 2015 TIME TABLE w.e.f. 11/10/2014
SL.
SUBJECT FACULTY
NO
MANAGEMENT FUNDAMENTALS
1 Mr. V.SIVARAMAKRISHNA(VSRK)
(MF)
BUSINESS LAW & REGULATIONS
2 Mr. U.KANAKA RAO (UKR)
(BLR)
FINANCIAL ACCOUNTING &
3 Mr.MANMOHAN TIWARI (MT)
ANALYSIS (FAA)
4 MANAGERIAL ECONOMICS (ME) Ms.K.SIRISHA (KS)
Ms. RAMYA SRI (RS) & VAJIHA KOUSAR
5 BUSINESS ENVIRONMENT (BE)
(VK)
RESEARCH METHODOLOGY & PROF. D. RAGHAVA / MR.P.RAVIKUMAR
6
STATISTICAL ANALYSIS (RM&SA) (DR/PRK)
STATISTICAL DATA ANALYSIS
7 MR. JAMALAIAH
(SDA) - PRACTICAL
BUSINESS COMMUNICATIONS Ms. Z. SHEELA SRAVANTHI &
8
(BC) Ms. ASHA JYOTHI (ZS/AJ)
HOD
LIST OF THE STUDENTS
A
20 14M61E0020 KAMSANI RAJESH
21 14M61E0021 KANCHARLA SAI KRISHNA S
26 14M61E0026 M A VASEEMA S
32
4 14M61E0004 BONAGIRI LAVANYA
DASARADHI YASHWANTH 38
10 14M61E0010
KUMAR
11 14M61E0011 DESHMUKH PARASURAM 32
30
12 14M61E0012 DEVARAPALLY KIRAN KUMAR
31
13 14M61E0013 ENJAM DIVYA
26
16 14M61E0016 GOWRISETTI VINOD KUMAR
26 14M61E0026 M A VASEEMA 40
SIRIVERU VENUGOPALA 36
40 14M61E0040
KRISHNA
41 14M61E0041 VANAMA NIROSHA 27
DASARADHI YASHWANTH 40
10 14M61E0010
KUMAR
11 14M61E0011 DESHMUKH PARASURAM 33
26 14M61E0026 M A VASEEMA 40
SIRIVERU VENUGOPALA 40
40 14M61E0040
KRISHNA
32
41 14M61E0041 VANAMA NIROSHA
Section-B
1) Explain the term Accounting its Functions, objectives and Importance of Accounting?
2) Explain the Concepts and conventions of Accounting (or) GAAP?
3) Explain Briefly the Accounting Process involved in the Accounting?
4) Explain the types of subsidiary books involved in accounting?
5) Explain the Classification of Capital Expenditure and Revenue Expenditure
6) Explain the term Inventory and its importance, Factors Influencing and Limitations of the
Inventory?
7) Explain the Methods and its advantages and Dis-advantages involved in the Methods of
Inventory Valuation?
Question Bank
Unit-I
8) Explain the term Accounting its Functions, objectives and Importance of Accounting?
9) Explain the Concepts and conventions of Accounting (or) GAAP?
10) Explain the system of accounting and Classification of accounts and its principles?
11) Explain Briefly the term Accounting Cycle?
Unit-II
Problematic
1) Journal Entries
2) Preparation of Ledgers
3) Preparation of Trial Balance
4) Preparation of Final Accounts (Trading account, Profit and loss Account and Balance
Sheet) With adjustments
5) Straight Line Method
6) Diminishing Method
Unit-III
1) Explain the term Inventory and its importance, Factors Influencing and Limitations of the
Inventory?
2) Explain the Methods and its advantages and Dis-advantages involved in the Methods of
Inventory Valuation?
3) Explain briefly the term Good will, its Features, Factors influencing and Need for the
valuation of Goodwill?
4) Explain the Methods involved in the valuation of Goodwill?
5) Explain briefly the term Incomplete record system or single entry system its salient
features, advantages and dis-advantages?
6) Difference between single entry system and double entry system?
Problematic
1) LIFO
2) FIFO
3) Weighted Average Method
Unit-IV
1) Explain the Meaning of fund flow and explain the types of transactions involved in fund
flow?
2) Explain the Meaning and Definition, Objectives, Importance, Advantages and
Limitations of Fund Flow Statement?
3) Explain the Meaning, Definition, Objectives and importance, Advantages and Limitations
of Cash Flow Statement?
4) Explain the basic differences between cash flow and funds flow statements?
Problematic
1) Preparation of funds flow statement
2) Preparation of Cash flow Statement
Unit-V
1) Explain the term Ratio Analysis and its significance, steps, Advantages, Limitations in
the calculation of Ratio Analysis?
2) Explain the Classification of Ratio’s?
3) Explain briefly the term Horizontal & Vertical Analysis?
4) Explain the term Du-pont chart Analysis?
5) Explain the accounting standards issued by ICAI?
6) Explain the Indian and International Accounting standards?
7) Explain briefly the term IFRS?
8) Explain briefly the term Window dressing, its importance and limitations?
Problematic
1) Liquidity Ratio’s
2) Profitability Ratio’s
3) Turnover (or) Activity Ratio’s
4) Solvency Ratio’s
5) Preparation of Comparative & Common-Size Statement?
1 13M61E0001 AMBATI VAIDEHI 38 55 93 1 31 50 81 1 36 35 71 1 32 40 72 1 38 38 76 1 38 30 68 1 34 27 61 1 31 24 55 1
2 13M61E0002 ANUGOJU SAIRAM 34 52 86 1 30 34 64 1 27 48 75 1 30 44 74 1 32 38 70 1 29 28 57 1 31 30 61 1 26 12 38 0
3 13M61E0003 BADRI SAMBASIVARAO 30 40 70 1 30 30 60 1 30 42 72 1 26 39 65 1 32 29 61 1 28 14 42 0 28 24 52 1 26 11 37 0
4 13M61E0004 BARAPATI SANTHIKUMAR 30 40 70 1 30 34 64 1 30 32 62 1 28 34 62 1 32 18 50 0 28 16 44 0 29 24 53 1 26 8 34 0
5 13M61E0005 BHKYA VAMSI KRISHNA 34 50 84 1 34 35 69 1 27 46 73 1 26 54 80 1 30 42 72 1 32 30 62 1 29 28 57 1 26 14 40 0
6 13M61E0006 BHUKYA MALSOOR 32 50 82 1 34 30 64 1 27 41 68 1 26 39 65 1 30 32 62 1 28 19 47 0 26 35 61 1 26 2 28 0
7 13M61E0007 BHUKYA RAMESH 35 55 90 1 36 36 72 1 33 35 68 1 35 42 77 1 37 38 75 1 38 20 58 0 30 24 54 1 27 24 51 1
8 13M61E0008 CHAPALAMADUGU ANJANKUMAR 39 53 92 1 34 35 69 1 34 38 72 1 29 39 68 1 31 38 69 1 29 20 49 0 33 26 59 1 28 16 44 0
9 13M61E0010 CHILAKALA PAVANI 39 55 94 1 39 44 83 1 39 44 83 1 36 47 83 1 40 36 76 1 39 33 72 1 36 35 71 1 40 41 81 1
10 13M61E0011 DEEKONDA SATEESH 37 50 87 1 30 35 65 1 38 42 80 1 34 43 77 1 33 32 65 1 33 25 58 1 32 34 66 1 31 25 56 1
11 13M61E0012 DONTAGANI VENKATESH 34 50 84 1 30 33 63 1 32 38 70 1 26 44 70 1 31 29 60 1 32 33 65 1 33 30 63 1 29 13 42 0
12 13M61E0013 G JITENDRA KIRAN 39 56 95 1 36 39 75 1 28 30 58 1 26 47 73 1 34 33 67 1 28 30 58 1 30 31 61 1 27 24 51 1
13 13M61E0014 GADDALA SATEESH 39 58 97 1 36 32 68 1 28 38 66 1 29 45 74 1 32 26 58 1 32 35 67 1 34 28 62 1 27 8 35 0
14 13M61E0015 JERRI POTULA KRISHNA 39 59 98 1 39 44 83 1 39 38 77 1 34 44 78 1 40 27 67 1 38 31 69 1 40 28 68 1 39 28 67 1
15 13M61E0016 KETAVARAPU NAGAMALLESWARI 39 57 96 1 34 40 74 1 33 42 75 1 30 42 72 1 40 28 68 1 34 35 69 1 32 31 63 1 26 24 50 1
16 13M61E0017 KOLA NAGARAJU 38 56 94 1 39 45 84 1 39 46 85 1 32 43 75 1 33 30 63 1 36 37 73 1 36 35 71 1 35 40 75 1
17 13M61E0018 KOTHA SRIKANTH 37 58 95 1 36 49 85 1 35 42 77 1 29 41 70 1 35 25 60 1 37 30 67 1 34 28 62 1 27 32 59 1
18 13M61E0019 KUSA KAVITHA 36 56 92 1 39 47 86 1 39 43 82 1 34 46 80 1 40 28 68 1 40 36 76 1 36 37 73 1 36 24 60 1
19 13M61E0020 LELLELA GOWTHAMI 39 57 96 1 34 55 89 1 31 35 66 1 35 41 76 1 36 38 74 1 36 31 67 1 35 31 66 1 31 28 59 1
20 13M61E0021 MADIHA AHMED 40 60 100 1 40 59 99 1 40 46 86 1 40 48 88 1 40 39 79 1 40 35 75 1 40 39 79 1 40 46 86 1
21 13M61E0022 MAISA MAMATHA 37 57 94 1 33 50 83 1 33 42 75 1 33 39 72 1 38 39 77 1 37 32 69 1 35 38 73 1 32 28 60 1
22 13M61E0023 MANDHALAPU DIVYA SREE 39 58 97 1 39 48 87 1 37 40 77 1 33 40 73 1 37 29 66 1 38 36 74 1 32 32 64 1 35 32 67 1
23 13M61E0024 MOHAMMAD ALVIA SANAILA 36 56 92 1 32 58 90 1 35 45 80 1 32 42 74 1 37 41 78 1 37 32 69 1 36 39 75 1 32 34 66 1
24 13M61E0025 MOTAMARRI SRAVANTHI 39 56 95 1 33 31 64 1 38 33 71 1 32 38 70 1 36 43 79 1 35 34 69 1 34 31 65 1 30 39 69 1
25 13M61E0026 NABISAHEB SHAIK 38 57 95 1 38 50 88 1 36 43 79 1 33 37 70 1 36 37 73 1 38 29 67 1 36 25 61 1 33 37 70 1
26 13M61E0027 NAKIRIKANTI SYAM PRASAD 35 54 89 1 31 30 61 1 31 43 74 1 31 43 74 1 30 34 64 1 28 25 53 1 30 26 56 1 26 26 52 1
27 13M61E0028 NALLAPUNENI DURGAPRASANNA 39 58 97 1 38 54 92 1 39 42 81 1 33 45 78 1 39 35 74 1 38 37 75 1 38 34 72 1 37 33 70 1
28 13M61E0029 NEKKELAPUDI MANASA 35 55 90 1 36 46 82 1 34 43 77 1 33 42 75 1 33 24 57 1 36 29 65 1 34 31 65 1 29 26 55 1
29 13M61E0030 OMA ARJUN 39 58 97 1 38 54 92 1 39 30 69 1 36 34 70 1 40 38 78 1 39 31 70 1 38 36 74 1 37 28 65 1
30 13M61E0031 PANSARYA RAMESH MEENA 37 56 93 1 32 46 78 1 31 32 63 1 29 37 66 1 33 34 67 1 32 17 49 0 29 33 62 1 26 24 50 1
31 13M61E0032 PARASARA BHATTAR SRAVANI 38 54 92 1 40 55 95 1 36 31 67 1 27 36 63 1 34 33 67 1 39 26 65 1 33 26 59 1 32 30 62 1
32 13M61E0033 PATNALA ALEKHYA 37 55 92 1 36 50 86 1 39 35 74 1 36 50 86 1 39 38 77 1 39 31 70 1 39 37 76 1 36 42 78 1
33 13M61E0034 PAVANI KILARU 40 60 100 1 40 59 99 1 39 30 69 1 34 38 72 1 40 29 69 1 35 28 63 1 34 27 61 1 34 41 75 1
34 13M61E0035 POKAR VEENA PATEL 38 58 96 1 38 59 97 1 37 36 73 1 34 40 74 1 40 37 77 1 37 31 68 1 35 29 64 1 35 35 70 1
35 13M61E0036 PONNEKANTI PRIYANKA 40 59 99 1 40 59 99 1 40 39 79 1 40 40 80 1 40 38 78 1 40 40 80 1 40 38 78 1 40 44 84 1
36 13M61E0037 PRODDUTURI NAGESWARA RAO 36 52 88 1 30 38 68 1 30 39 69 1 30 45 75 1 33 40 73 1 32 35 67 1 36 24 60 1 27 31 58 1
37 13M61E0038 RACHAPALLI REVATHI 35 55 90 1 33 49 82 1 32 40 72 1 29 45 74 1 33 40 73 1 33 41 74 1 33 31 64 1 27 32 59 1
38 13M61E0039 SAMINENI MOUNIKA 37 57 94 1 36 52 88 1 36 36 72 1 32 38 70 1 36 39 75 1 37 34 71 1 39 26 65 1 35 37 72 1
39 13M61E0040 SAMUDRALA SANTHOSE KUMAR 37 57 94 1 36 41 77 1 39 33 72 1 34 33 67 1 35 35 70 1 39 24 63 1 38 24 62 1 30 24 54 1
40 13M61E0041 SHAIK BABULU 40 58 98 1 36 43 79 1 34 45 79 1 30 42 72 1 36 36 72 1 37 35 72 1 36 29 65 1 31 27 58 1
41 13M61E0042 SIVADASU RAMBABU 31 45 76 1 28 33 61 1 30 33 63 1 26 30 56 1 31 31 62 1 31 31 62 1 29 26 55 1 26 29 55 1
42 13M61E0043 TEJESH PATEL KESARANI 40 60 100 1 40 50 90 1 40 40 80 1 35 39 74 1 40 41 81 1 40 36 76 1 39 30 69 1 35 52 87 1
43 13M61E0044 THULLURI NAGAMANI 36 56 92 1 36 30 66 1 37 36 73 1 35 39 74 1 40 40 80 1 37 35 72 1 39 24 63 1 35 36 71 1
44 13M61E0045 TIRUMALA SRINATH 36 58 94 1 36 47 83 1 35 43 78 1 34 49 83 1 34 38 72 1 36 31 67 1 33 33 66 1 31 46 77 1
45 13M61E0046 UPPAPELLI SUDHAKER 35 57 92 1 33 39 72 1 33 33 66 1 28 41 69 1 34 39 73 1 32 27 59 1 30 29 59 1 27 46 73 1
46 13M61E0047 VALLAMSETTI UMA 39 57 96 1 36 43 79 1 36 33 69 1 32 35 67 1 35 40 75 1 36 33 69 1 33 27 60 1 39 34 73 1
47 13M61E0048 VALLEPU BALAKRISHNA 37 58 95 1 30 36 66 1 34 32 66 1 31 37 68 1 33 39 72 1 30 26 56 1 36 27 63 1 28 35 63 1
48 13M61E0049 VANKAYALAPATI KAVYA 39 58 97 1 36 52 88 1 39 36 75 1 37 42 79 1 40 38 78 1 38 31 69 1 37 39 76 1 33 30 63 1
49 13M61E0050 VARIKOLLU GOPIKA 40 58 98 1 36 42 78 1 36 38 74 1 35 44 79 1 40 36 76 1 38 39 77 1 39 36 75 1 40 34 74 1
50 13M61E0051 VEERENDAR LEKKINENI 35 56 91 1 36 31 67 1 36 24 60 1 26 20 46 0 31 24 55 1 28 17 45 0 29 24 53 1 26 13 39 0
51 13M61E0052 VEMIREDDY BALAKRISHNA REDDY 35 53 88 1 36 39 75 1 35 33 68 1 32 38 70 1 40 36 76 1 36 27 63 1 36 35 71 1 30 24 54 1
52 13M61E0053 VADDE ANUSHA 40 59 99 1 40 53 93 1 40 32 72 1 40 37 77 1 40 41 81 1 40 33 73 1 40 33 73 1 40 35 75 1
53 13M61E0054 P. DHARMATEJA 35 54 89 1 30 46 76 1 31 24 55 1 31 34 65 1 33 34 67 1 33 24 57 1 34 15 49 0 28 16 44 0
54 13M61E0055 ABHIMANYU KUMAR 35 52 87 1 31 41 72 1 33 35 68 1 31 40 71 1 35 39 74 1 34 25 59 1 32 15 47 0 26 29 55 1
No. of Students Failed 0 0 0 1 1 7 2 10
Seminars by students (Record)
DEPARTMENT /
MBA AY 2014-15
PROGRAM
YEAR / SEM / SECTION II/I/A&B DATE 19-06-2014
S.No. Roll No. Name of The Student Seminar Topic Signature