Programs: B.

Pharm+MBA Semester VII

Course: Financial Management I Code: 7281F001
Teaching Scheme Evaluation Scheme
Term End
Internal
Lecture Examinations
Practical(H Continuous
(Hours Tutorial(Hou (TEE)
ours per Credit Assessment
per rs per week) (Marks- 50
week) (ICA)
week) in Question
(Marks - 50 )
Paper)
2 2 Marks Scaled Marks Scaled to
NA NA
to 50 50
Course Rationale:
MBA students of any stream aims to achieve higher management position in his career.
A sound knowledge of finance including accounting is a must to effectively carry out
responsibilities that come with higher management positions in most of the corporates.
The courses are designed to achieve this purpose.
Course Objectives:
To familiarize students on the following:
1. Financial statements & analysis
2. Cost accounting, Planning and Management and the tools for decision-making
Learning Outcomes:
After completion of the course, students would
1. Understand basics of accounting.
2. Understand cost accounting, capital budgeting and financial decision analysis.
3. Read and understand financial statements like P & L and Assets and Liabilities
statements.
Pre-requisite(s): Nil
Pedagogy: Lectures, interactions and presentations.
Session Plan:
Sessi Topic (including Learning Pedagogical Tool Textbook
osubtopics) Outcomes Chapters &
n Readings
1 Overview of Lecture using Reference
Importance of
Accounting: PPT and Chalk an Book part I
accounting and
 Accounting board technique chapter 1
system of
concepts
capturing the
transactions
2 Overview of Understanding of Lecture using Reference
Accounting: accounting PPT and Chalk Book part I
(Contd) conventions and an board chapter 2
 Conventions principles technique
and principles
3 Overview of Double entry Lecture using Reference
Accounting: system PPT and Chalk Book part I
 (Contd) understanding and an board chapter 3
 Introduction to hand on practice technique
double entry
system,
4 Overview of Balancing the trial Lecture using Reference
Accounting: balance and PPT and Chalk Book part I
(Contd) solving problems an board chapter 3
 Journal Ledger associated technique
and Trial
balance
5  Capital and Knowledge of Lecture using Reference
Revenue Capital an Revenue PPT and Chalk Book Robert
Expenditure expense statements an board Anthony, part I
and Receipt, technique
6  Corporate Company accounts Case study Reference
Accounts: reading and discussion Book part I
Format of understanding
Company
Accounts
7  Financial Understanding of Case let Textbook
Statement Financial discussions chapter 4
Analysis: statements
Statements
8  Ratio Analysis Analyzing various Lecture using Textbook
Common Size ratios and their use PPT and Chalk chapter 4
Statements in analyzing an board
company’s technique
performance on
various fronts
9  Fund Flow Importance of Lecture using Textbook
Analysis; Fund flow analysis PPT and Chalk chapter 3
an board
technique
10  Cash Flow How to improve Lecture using Textbook
Analysis liquidity by PPT and Chalk chapter 3
analyzing cash an board
flows technique
11 Cost Accounting Knowledge of Lecture using Reference
 Meaning and various aspects of PPT and Chalk Book part II
Definition – cost accounting an board
 Importance – and financial technique
Cost Concept accounting
 Differences
Between
Financial
Accounting
and Cost
Accounting
12 Cost Accounting How to install Lecture using Reference
 (contd) ideal costing PPT and Chalk Book part II
 Installation of system in place. an board
an Ideal Different types of technique
Costing System costs
–
 Elements of
Cost Material,
Labor,
Overheads –
 Classifications
of Cost
13 Cost Accounting Understands the Lecture using Reference
(contd) application of PPT and Chalk Book part II
 Standard Standard costing an board
costing technique
14 Cost Accounting Understands the Lecture using Reference
(contd) application of PPT and Chalk Book part II
 Marginal Marginal costing an board
costing technique
15 Cost Accounting Understands the Lecture using Reference
(contd) application of PPT and Chalk Book part II
 Activity based Marginal costing an board
costing technique
16 Preparation of Cost To learn Lecture using Reference
Sheet preparation of cost PPT and Chalk Book part II
 API sheets for API an board
manufacturing manufacturing and technique
 Fixed dosagefixed dosage
Formulations formulations
manufacturing
17 Preparation of Cost To learn Lecture using Reference
Sheet preparation of cost PPT and Chalk Book part II
 Loan Licensing sheets for Loan an board
& P to P licensing & P to P technique

18 Preparation of Cost To learn Lecture using Reference

Sheet (Contd) preparation of cost PPT and Chalk Book part II
 R & D centers ( sheets for R & D an board
Job Costing, centers technique
Hourly Costing
)
19  Budgeting and Know budgeting in Lecture using Reference
Planning details PPT and Chalk Book part II
an board
technique
20  Flexible Understand Lecture using Reference
Budgeting, Cash flexible budgets PPT and Chalk Book part II
Budgets an board
technique
Textbook:
 Financial Management, 8e, Prasanna Chandra , Tata McGraw Hill , 2011
Reference Books:
 Financial Management, 6e, Khan & Jain, Mc Graw Hill, 2011
 Fundamentals of Corporate Finance, 11e, James C. Van Horne, Prentice Hall India,2000
 Accounting, Text and cases, 13e, Robert Anthony, Tata Mc Graw Hill, 2013
Journals:
 Management Accountant’ published by the Institute of Cost & Works Accountants
of India, Calcutta.
 Chartered Accountant’ published by the Institute of Chartered Accountants of
India, New Delhi
 The Journal of Accounting’ published by the Indian Accounting Association, New
Delhi
 Accounting World’ published by the Institute of Chartered Financial Analysts of
India, Hyderabad.
Links to websites:
• www.crisilonline.com
• The Institute of Chartered Accountants of India, www.icai.org
• The Institute of Cost and Works Accountants of India, www.icwai.org
• The detailed information of Indian companies, industry and economy,
www.indiainfoline.com
• The news of economy and business, www.economictimes.com
• The International Accounting Standards Board, UK, http://www.iasc.org.uk
• The American Institute of Certified Public Accountants,
http://www.aicpa.org/index.htm
• The Chartered Institute of Management Accountants, www.cima.org.uk
Any other information :
Total Marks of Internal Continuous Assessment (ICA) : 50 Marks
Distribution of ICA Marks :
Description of ICA Marks
Term Test 20
Term Work 30
Total Marks : 50
Details of Term work :Major and Minor Project