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01 Lesson Plan Financial Accounting
01 Lesson Plan Financial Accounting
Course Objective
To develop an understanding of the importance, language and techniques of Financial, Cost and Management Accounting.
Books Banerjee, A. 2000, Financial accounting,Excel books Maheshwari, S.N. & Maheshwari, S.K. Financial Accounting, Vikas Publishing House, 9th edition
References:
Tulsian
, P.C. Financial accounting, Tata McGrawhill Williamson, D, 1999, Cost and Management Accounting, Prentice hall of India. Ghosh, TP, An Introduction to Management Accounting, Excel Books. Horngren, Foster, and Datar. Cost Accounting: A Managerial Emphasis, 13th Edition. Prentice-Hall, 2003
1st week(contd..): Understanding Forms and contents of Financial Statements with reference to companies. Intro. to Financial Ratios as Tools of Analysing Financial Statements.(Tutorial 3 & 4 to be submitted) 2nd week : MID TERM Exam 3rd week : : Ratio analysis : Case study to be done in class. 4th week: Presentation on Ratio analysis
No of sessions/hours 16. October Schedule: 10th week: Understanding Cash flow and Funds Flow. (Tutorial 5 ) 11th week: Cash flow and Funds Flow analysis: Case study . ( Quiz 3 ) 12th week : Cost accounting : Elements of cost, cost classification and preparation of cost sheet 13th week : Management accounting: marginal costing and CVP analysis(Tutorial 6 ) + ( Quiz 4 )
Form a group (5 persons) Roll no. wise. Obtain the latest ANNUAL REPORT of a company and do the following: Give a general introduction of the company and the sector. Perform a general SWOT analysis. Analyse and comment on operating Vs. Non operating income. Comment on the composition of Assets, i.e. the relative size of fixed assets and current assets? What is its depreciation policy?
Contd..
Calculate important financial ratios and prepare an analytical report to comment on the financial health of the company through: A trend analysis (3-5 years) of various Ratios. An inter-firm analysis (trend in ratio of one company to be compared with the trend in ratio of its competitor from the same industry), Cash Flow analysis as per (AS-3).
Contd.
In your report you are also required to evaluate the overall performance of the company and compare it to other companies in the same industry. In addition, report on any other news concerning the company found in the Journal or other sources, including the Internet.
For the other written projects, each group is required to critique three accounting related articles( target every month one article and submit in writing at the end of the month) from the ICAI Journal (for last 12 months). The main purpose of this project is to familiarize MBA students, most of whom do not have undergraduate degrees in accounting, with crucial issues that face accountants in the business world.
No deviation from the deadline will be tolerated. Presentation will be in groups. Any group can be asked to present on any day assigned for the presentation. Individual questions may be asked from any member of the group.
Mandatory Condition