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Sub Committee For Curriculum Development Banking & Finance Specialization Post Graduate

This document outlines a proposed course on financial accounting for a postgraduate banking and finance specialization. The course aims to develop students' understanding of accounting concepts, principles, and techniques to relate financial information to planning, decision making, and control. It will cover topics like basic accounting mechanics, preparation of financial statements, and corporate reporting standards over 30 hours across 9 topics. Evaluation will involve quizzes, assignments analyzing annual reports. The course is recommended to use case studies and Excel tools.

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57 views

Sub Committee For Curriculum Development Banking & Finance Specialization Post Graduate

This document outlines a proposed course on financial accounting for a postgraduate banking and finance specialization. The course aims to develop students' understanding of accounting concepts, principles, and techniques to relate financial information to planning, decision making, and control. It will cover topics like basic accounting mechanics, preparation of financial statements, and corporate reporting standards over 30 hours across 9 topics. Evaluation will involve quizzes, assignments analyzing annual reports. The course is recommended to use case studies and Excel tools.

Uploaded by

vineet lakra
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Sub Committee for Curriculum Development

Banking & Finance Specialization


Post Graduate
Course: FP1

Course Title: Financial Accounting

Course Code: T2003

Level: 4

Learning Objective(s):

1. To develop an insight to concepts, principles and techniques of accounting;


2. To relate financial and accounting information for planning, decision making and control;
3. To appraise accounting information for evaluation & interpretation.

Number of Credits: 2

Pre-Requisite Knowledge: Base level course, no pre-requisites required.

Course Outline

No. of
Sr. No. Topic
hrs.
Introduction to Accounting:
Introduction, Meaning & Scope of Financial Accounting, meaning and
1 2
nature of business transactions, introduction to basic elements of
financial accounting
Accounting concepts and conventions:
2 Accounting concepts, principles, conventions and assumptions, 2
disclosure, Generally accepted accounting principles (GAAP) & IFRS
Accounting Mechanics:
Accounting Process: Principles of double entry, Accounting Equation,
3 6
Accounting Process (Journal entries, Trial balance). Systems of
accounting and its effect on financial statements
Depreciation - Estimating the useful life, determination of cost, methods
4 for calculating depreciation(SLM & WDV) 2

Inventory – Valuation of Inventory, different conventions on Inventory


5 Valuation 2

Preparation of Financial Statements: Balance Sheet, Profit and Loss


6 Account. Schedule VI of Companies Act. 8

Academic Year 2013-14 Page 1 of 2


Cash flow Statements: Understanding Cash flow statements
7 2

Understanding Corporate Financial Statements - Including Notes to


8 Accounts, off Balance Sheet Items, Auditors’ & Directors’ Report, 4
Corporate Governance Reports, Standalone and Consolidated Statements.
Financial Reporting Standards and Regulations – Indian AS, IFRS, US
9 GAAP 2

Total
30

Recommended Pedagogy:
1. Lectures and PPTs
2. Use of Excel tools for preparation of final accounts
3. Case Study in the form of Annual Reports of companies.

Suggested Evaluation Methods: Quiz + Assignment in reading Annual Report of listed firms.

Level of evaluation:4

Books Recommended:
1. Narayanaswamy R., (2008) Financial Accounting – A Managerial Perspective, Edition, 3.
PHI Learning Pvt. Ltd.
2. Dr. S. N. Maheshwari, Dr. S. K. Maheshwari,  Sharad K. Maheshwari, (2012), Accounting
for Management , Vikas Publishing House

Reference Books:

Robert Libby, Patricia Libby, Daniel Short. (2011), Financial Accounting Seventh (6th) Edition, Tata
McGraw - Hill Education.

Parallel/Similar courses the existing curriculum:


S.No. Name of the course Institute where it was offered
1 Financial Accounting SIBM – B
2 Business Accounting SIBM-B
3 Cost & Financial Accounting SIMS
4 Advanced Accounting SIMS
5 Financial & Cost Accounting SIOM
6 Financial Accounting SCMHRD
7 Business Accounting SITM

Mrs. Dipali Mr. Prasanna Mr. Abhijit


Name
Krishnakumar Kulkarni Chirputkar
Assistant Associate Assistant
Designation
Professor Professor Professor
Org. / Inst. SCMHRD SITM SITM

Signature
Academic Year 2013-14 Page 2 of 2
Name of the Expert: V.Ravi Kumar

Signature:

Date:17 August 2013

Academic Year 2013-14 Page 3 of 2

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