Format No. QSP/7.1/01.

F 01 (A)
Issue No.7 Rev. No.08, Dated Jan.10 2020 Year: 1st
Semester: I
1. Name of the Faculty: Dr Ankur Mittal Course Code: FINC 7010
2. Course : Accounting for Managers L:3
3. Program : MBA Core/ LSCM/Aviation T:0
4. Target : Level 2 P:0
C:3

COURSE PLAN
Target 50% (marks)
Level-1 40% (population)
Level-2 50% (population)
Level-3 60% (population)
1. Method of Evaluation

PG
Quizzes/Tests, Assignments, seminar (50%)
End semester (50%)

2. Passing Criteria

Scale PG

Out of 10 point scale SGPA – “6.00” in each semester

CGPA – “6.00”
Min. Individual Course Grade  –  “C”
Course Grade  Point –  “4.0”

*for PG, passing marks are 40/100 in a paper

3. Pedagogy

Due to Covid19 pandemic and subsequent government guidelines, teaching learning will be conducted
through synchronous and asynchronous online sessions on Blackboard that will include the following
components

 Lecture/Class Participation
 Group discussion
 Online videos
 Case study
 Group Project and Presentation
 Test

4. References:
Text Books Web resources Journals Reference books
 Format No. QSP/7.1/01.F 01 (A)
Issue No.7 Rev. No.08, Dated Jan.10 2020 Year: 1st
Semester: I
1. Name of the Faculty: Dr Ankur Mittal Course Code: FINC 7010
2. Course : Accounting for Managers L:3
3. Program : MBA Core/ LSCM/Aviation T:0
4. Target : Level 2 P:0
C:3

Financial and Managerial https:// Journal 1. Sehgal,

Accounting 8th Edition By www.m of Finance Deepak
(2019),
John Wild and Ken Shaw yaccoun
Vikalpa “Financial
ISBN10: 1260247856 tingcour
Accounting”,
ISBN13: 9781260247855 se.com/ Journals Vikas
financia published by Publishing H
l-ratios ICAI, ICWAI House,5th
Edition, New
Delhi.’
2. Goyal,
Bhushan
Kumar;
Tiwari, HN
(2019),
“Financial
Accounting”,
5th Edition
Taxmann
Publications
3. Goldwin,
Alderman ;
Sanyal (2019),
“Financial
Accounting”,2
nd
Edition,
Cengage
Learning.
4. Lal , J ;
Srivastava , S
(2019) , “
Financial
Accounting;
Principles and
Practices”, 4th
Edition , S
Chand, New
Delhi
5. Robert N
Anthony,
David
Hawkins,
Format No. QSP/7.1/01.F 01 (A)
Issue No.7 Rev. No.08, Dated Jan.10 2020 Year: 1st
Semester: I
1. Name of the Faculty: Dr Ankur Mittal Course Code: FINC 7010
2. Course : Accounting for Managers L:3
3. Program : MBA Core/ LSCM/Aviation T:0
4. Target : Level 2 P:0
C:3

Kenneth A.
Merchant(201
9),
“Accounting:
Text and
Cases”, 13 th

Ed, McGraw-
Hill Education
6. Charles T.
Horngren and
Donna
Philbrick
(2019),
“Introduction
to Financial
Accounting”,
11th Edition,
Pearson
Education.
7. Monga, J, R,
“Financial
Accounting:
Concepts and
Applications”
(2019) Mayur
Paper Backs,
2th Edition,
New Delhi.
8. Tulsian, P.C;
Tulsia, Bharat
(2019). ,
“Financial
Accounting” ,
10th
Edition ,Pears
on Education
Format No. QSP/7.1/01.F 01 (A)
Issue No.7 Rev. No.08, Dated Jan.10 2020 Year: 1st
Semester: I
1. Name of the Faculty: Dr Ankur Mittal Course Code: FINC 7010
2. Course : Accounting for Managers L:3
3. Program : MBA Core/ LSCM/Aviation T:0
4. Target : Level 2 P:0
C:3

GUIDELINES TO STUDY THE SUBJECT

Instructions to Students:

1. Go through the 'Syllabus' in the Black Board section of the web-site(https://learn.upes.ac.in) in

order to find out the Reading List.
2. Get your schedule and try to pace your studies as close to the timeline as possible.
3. Get your on-line lecture notes (Content, videos) at Lecture Notes section.  These are our lecture
notes. Make sure you use them during this course.
4. Check your blackboard regularly
5. Go through study material
6. Check mails and announcements on blackboard
7. Keep updated with the posts, assignments and examinations which shall be conducted on the
blackboard
8. Be regular, so that you do not suffer in any way
9. E-Mail and online learning tool: Each student in the class should have an e-mail id and a pass
word to access the LMS system regularly. Regularly, important information – Date of conducting
class tests, guest lectures, via online learning tool. The best way to arrange meetings with us or ask
specific questions is by email and prior appointment. All the assignments preferably should be
uploaded on online learning tool. Various research papers/reference material will be
mailed/uploaded on online learning platform time to time.
10. Attendance: Students are required to have minimum attendance of 75% in each subject. Students
with less than said percentage shall NOT be allowed to appear in the end semester examination.

This much should be enough to get you organized and on your way to having a great semester! If you need
us for anything, send your feedback through e-mail to your concerned faculty. Please use an appropriate
subject line to indicate your message details.
Format No. QSP/7.1/01.F 01 (A)
Issue No.7 Rev. No.08, Dated Jan.10 2020 Year: 1st
Semester: I
1. Name of the Faculty: Dr Ankur Mittal Course Code: FINC 7010
2. Course : Accounting for Managers L:3
3. Program : MBA Core/ LSCM/Aviation T:0
4. Target : Level 2 P:0
C:3

RELATED OUTCOMES
1. The expected outcomes of the Program are:

PO1 Apply management theories, concepts, and frameworks to solve business problems

PO2 Foster analytical and critical thinking abilities for sustainable decisions

PO3 Develop ability to communicate global, economic, legal, and ethical aspects of the
business.

PO4
Use digital technology to achieve organizational goals.

PO5
Develop entrepreneurial skills

PO6
Achieve multidisciplinary solutions in societal and environmental contexts for sustainable
development

PO7
Develop capability to engage in independent and life-long learning in the digital society

2. The expected outcomes of the Specific Program are:

PSO1 Apply decision-support tools to decision making in Business, trading, marketing and risk
mitigation
PSO2 Apply conceptual knowledge and analytical skills in identification and resolution of
problems pertaining to Business Sector in an integrated manner

PSO3 Employability Skills for appropriate roles in management

Format No. QSP/7.1/01.F 01 (A)
Issue No.7 Rev. No.08, Dated Jan.10 2020 Year: 1st
Semester: I
1. Name of the Faculty: Dr Ankur Mittal Course Code: FINC 7010
2. Course : Accounting for Managers L:3
3. Program : MBA Core/ LSCM/Aviation T:0
4. Target : Level 2 P:0
C:3

3. The expected outcomes of the Course are: (minimum 3 and maximum 6)

Demonstrate the applicability of the concept of Accounting to understand the Managerial decisions

CO 1 and financial statements . 
CO 2 Apply the Financial Statement Analysis associate with Financial Data in the organization.  
Analyse the complexities associated with management of cost of product and services in
CO 3 the Organization  

Integrate how the concepts of accounting and costing could integrate while identification and
CO 4 resolution of problems pertaining to Management  Sector 

4. Co-Relationship Matrix Indicate the relationships by1- Slight (low) 2- Moderate (Medium) 3-
Substantial (high)
Program
Outcomes
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PSO1 PSO2 PSO3
Course
Outcomes
CO 1
3  -  -  3  2  3  1  1  3  2 
CO 2
1  -  -  2  1  1  2  1  1  2 
CO 3
1  1  3  2  1  1  1  2  1  3 
CO 4
1  1  2  2  3  1  3  1  1  3 
Average
1.5  1  2.5  2.2  1.7  1.5  1.7  1.2  1.5  2.5 
5. Course outcomes assessment plan:
components Case Practical
Study Applicatio Live
Course Assignmen End Analysi n of
Test/Quiz Projec
Outcomes t Semester s Concepts t

√ X √ X X
CO 1 X
√ X √ X √
CO 2 X
√ √ √ X √
CO 3 X
X √ √ √ √ √
CO 4

BROAD PLAN OF COURSE COVERAGE

Format No. QSP/7.1/01.F 01 (A)
Issue No.7 Rev. No.08, Dated Jan.10 2020 Year: 1st
Semester: I
1. Name of the Faculty: Dr Ankur Mittal Course Code: FINC 7010
2. Course : Accounting for Managers L:3
3. Program : MBA Core/ LSCM/Aviation T:0
4. Target : Level 2 P:0
C:3

Course Activities:

Planned
S. No. Description No. of Remarks
From To
Sessions
15th Online Submission
Group Project (10 % weightage) 20th Oct Blackboard
Sep 9
2022
2022
Online Submission
Assignment 6 Sep 14th Sep
9 Blackboard
(10% weightage) 2022 2022

Online over
Innovative Tool-Digital-
Blackboard
Practical Application of
Financial Management Concepts 20th Sep 23 Nov
-Reflection (5 % weightage) 9
2022 2022
Digital Application (5 %
Weightage)
Online over
Quiz/Test Blackboard
10th Sep 31st Oct
9
(10% weightage) 2022 2022

Online over
Industry Case Study Presentation Blackboard
(10%) 10th Sep 31st Oct
9
2022 2022

Total no. of sessions 45

Sessions: Total No. of Instructional periods available for the course

SESSION PLAN
UNIT-I
Format No. QSP/7.1/01.F 01 (A)
Issue No.7 Rev. No.08, Dated Jan.10 2020 Year: 1st
Semester: I
1. Name of the Faculty: Dr Ankur Mittal Course Code: FINC 7010
2. Course : Accounting for Managers L:3
3. Program : MBA Core/ LSCM/Aviation T:0
4. Target : Level 2 P:0
C:3

Lectu Mode CO
re Mappe
No. Topics to be Covered d
Sharing Syllabus and Course plan. Introducing Black board Synchronous 1
1. and the pedagogy with Students Introduction to Course
Synchronous 1
2. Meaning, Need, Role and Significance of Accounting
https://www.accountingcoach.com/accounting-principles/explanationAsynchronou 1,2
https://www.toppr.com/guides/principles-and-practice-of-accounting/s
meaning-and-scope-of-accounting/meaning-of-accounting/
3.
Synchronous 1
4. Basic Accounting Concepts (AS-1 & 9) and Conventions
Synchronous 3

Basic Accounting Concepts 2

Overview of Indian GAAP, US GAAP, IAS, IFRS), Synchronous 1

5. Asset-Liability Equity Relationship (ALE)
Overview of Indian GAAP, US GAAP, IAS, IFRS), Synchronous 1
6. Asset-Liability Equity Relationship (ALE)
https://www.accountingcoach.com/accounting-principles/explanationAsynchronou 2,3
https://www.toppr.com/guides/principles-and-practice-of-accounting/s
meaning-and-scope-of-accounting/meaning-of-accounting/
7.
Overview of Indian GAAP, US GAAP, IAS, IFRS), Synchronous 1
8. Asset-Liability Equity Relationship (ALE)
https://www.accountingcoach.com/accounting-principles/explanationAsynchronou 2,3
https://www.toppr.com/guides/principles-and-practice-of-accounting/s
meaning-and-scope-of-accounting/meaning-of-accounting/
9.
SESSION PLAN
UNIT-II
Mode
Lecture CO
No. Topics to be Covered Mapped
Format No. QSP/7.1/01.F 01 (A)
Issue No.7 Rev. No.08, Dated Jan.10 2020 Year: 1st
Semester: I
1. Name of the Faculty: Dr Ankur Mittal Course Code: FINC 7010
2. Course : Accounting for Managers L:3
3. Program : MBA Core/ LSCM/Aviation T:0
4. Target : Level 2 P:0
C:3

Synchronou 1
Introduction to Accounting Cycle-Preparation of Journal, Ledger, s
10. Trial Balance
Synchronou 1
11. Introduction to Accounting Cycle-Preparation of Journal, Ledger, s
Trial Balance
Asynchrono 1,2
us
https://courses.lumenlearning.com/sac-finaccounting/chapter/ledgers-journals-and-
12. accounts/
Introduction to Accounting Cycle-Preparation of Journal, Ledger, Synchronou 1
Trial Balance s

DIGITAL INVESTMENT: TRANSFORMING BUSINESS FOR THE NEW

13. NORMAL
Synchronou 3,4
s
Depreciation, Depletion and Amortization (AS-6),
14. Preparation of financial statements with adjustments.
Asynchrono
https://www.double-entry-bookkeeping.com/depreciation/depreciation- 1,2
depletion-and-amortization/ us
15.
Asynchrono 3
us

Depreciation, Depletion and Amortization (AS-6),

Preparation of financial statements with adjustments. 2

Synchronou 3,4
Depreciation, Depletion and Amortization (AS-6), s
16. Preparation of financial statements with adjustments.
https://www.economicshelp.org/blog/4890/economics/types-of- Asynchrono 1
costs/ us
17.
Synchronou 3,4
Depreciation, Depletion and Amortization (AS-6), s
18. Preparation of financial statements with adjustments.

SESSION PLAN
UNIT-III
Format No. QSP/7.1/01.F 01 (A)
Issue No.7 Rev. No.08, Dated Jan.10 2020 Year: 1st
Semester: I
1. Name of the Faculty: Dr Ankur Mittal Course Code: FINC 7010
2. Course : Accounting for Managers L:3
3. Program : MBA Core/ LSCM/Aviation T:0
4. Target : Level 2 P:0
C:3

Lectu Mode CO
re Mapp
No. Topics to be Covered ed
Synchrono 3
us
19. Understanding & Analysis of Company Accounts
Synchrono 3
us
20. Understanding & Analysis of Company Accounts
Non-manufacturing unit: Asynchron 2
https://resource.cdn.icai.org/55008bosfndnov19-p1-cp7u1.pdf ous
Manufacturing unit: https://resource.cdn.icai.org/55009bosfndnov19-
p1-cp7u2.pdf
21.
Synchrono 3,4
Preparation of Financial Statements of Companies us
22.
Preparation of Financial Statements of Companies Synchrono 3,4
us
Digital Capital Projects The capital project of the future
23.
Synchrono 3
us

Preparation of Financial statements of Companies 2

Asynchron 3
https://byjus.com/commerce/trading-and-profit-and-loss-account/ ous
24.
Preparation of Financial Statements of Companies Synchrono 3,4
Digital Capital Projects The capital project of the future us
25.
Synchrono 3,4
Preparation of Financial statements of Companies us
26.
https://sites.google.com/a/tges.org/accountancy/trading-and-profit- Asynchron 2
and-loss-account ous
https://www.playaccounting.com/explanation/fa-exp/profit-and-loss-
account/

27.
Format No. QSP/7.1/01.F 01 (A)
Issue No.7 Rev. No.08, Dated Jan.10 2020 Year: 1st
Semester: I
1. Name of the Faculty: Dr Ankur Mittal Course Code: FINC 7010
2. Course : Accounting for Managers L:3
3. Program : MBA Core/ LSCM/Aviation T:0
4. Target : Level 2 P:0
C:3

SESSION PLAN
UNIT-IV
Lectu Mode
re CO
No. Topics to be Covered Mapped
2 Synchrono 4
8 us
. Analysis and Interpretation of Financial Statements-Ratio Analysis
Synchrono 4
us
29. Analysis and Interpretation of Financial Statements-Ratio Analysis
https://corporatefinanceinstitute.com/resources/knowledge/ Asynchron 3
finance/ratio-analysis/ ous
30.
Synchrono 2
Digital Corporate Financial Reporting and assessment of us
31. Total cost of capital

Course from University of Illinois – Accounting for Decision making Project 3

Strategy Assessment and Control
Case 2
Case Study on Stix Furniture Discussion

Case Study on Standard Chartered Bank Accounting Policies

Synchrono 3
Digital Corporate Financial Reporting and assessment of us
32. Total cost of capital
Synchrono 3
Common-Size Statement, Du-Pont Analysis, Cash-Flow Statement us
33. (AS-3)
Asynchron 2
https://resource.cdn.icai.org/56013bosinter45376-p8-seca-cp3.pdf ous
34.
Synchrono 1
Common-Size Statement, Du-Pont Analysis, Cash-Flow Statement us
35. (AS-3)
Format No. QSP/7.1/01.F 01 (A)
Issue No.7 Rev. No.08, Dated Jan.10 2020 Year: 1st
Semester: I
1. Name of the Faculty: Dr Ankur Mittal Course Code: FINC 7010
2. Course : Accounting for Managers L:3
3. Program : MBA Core/ LSCM/Aviation T:0
4. Target : Level 2 P:0
C:3

https://taxguru.in/income-tax/applicability-cash-flow-statement- Asynchron 3,4

caro-2016-2020-internal-financial-control.html ous

36.

SESSION PLAN
UNIT-V
Lectu Mode CO
re Mapp
No. Topics to be Covered ed
Synchrono 1
us
37. Cost Concepts, Cost Sheet, Material Costing
Synchrono 1
us
38. Cost Concepts, Cost Sheet, Material Costing
https://www.economicshelp.org/blog/4890/economics/types-of- Asynchrono 2
costs/ us
39.
Labour and Overhead Costing, Absorption Costing, Activity Based Synchrono 3
Costing us
Digitization is fundamentally changing value creation.

Companies that want to survive in the market have to adapt: A Case

40. Study
Synchrono 3
us
41. Inventory Valuation (AS-2)

Course from University of Illinois – Accounting for Decision making Project 3

Strategy Assessment and Control
Case 2
Case Study on Stix Furniture Discussion

Case Study on Standard Chartered Bank Accounting Policies

42. Inventory Valuation (AS-2) Synchrono 3

Format No. QSP/7.1/01.F 01 (A)
Issue No.7 Rev. No.08, Dated Jan.10 2020 Year: 1st
Semester: I
1. Name of the Faculty: Dr Ankur Mittal Course Code: FINC 7010
2. Course : Accounting for Managers L:3
3. Program : MBA Core/ LSCM/Aviation T:0
4. Target : Level 2 P:0
C:3

us

Asynchrono 2,3
https://www.economicshelp.org/blog/4890/economics/types-of- us
43. costs/
Marginal Costing- PV Ratio, BEP Analysis, Relevant Costing, Standard Synchrono 4
Costing, us
44. Budgetary Control, EVA, MVA
https://kfknowledgebank.kaplan.co.uk/management-accounting/ Asynchrono 2
costing/tac-v-mc us
45.