a.
Course Name: Accounting for Managers
b. Course Code: 06200104
c. Prerequisite: A Basic Understanding of accounting concepts and Financial
Statements
d. Rationale: It imparts in-depth understanding of the complexity of the accounting
information that is presented in financial statements to analyze financial
information
e. Course Learning Objective:
CLOBJ 1 Identify the nature and purpose of financial statements in relationship to
decision making
CLOBJ 2 Develop the ability to use the fundamental accounting equation to analyze the
effect of business transactions on an organization's accounting records and
financial statements
CLOBJ 3 Construct basic accounting system to create (record, classify, and summarize)
the data needed to solve a variety of business problems
CLOBJ 4 Do Funds Flow Analysis & Cash Flow, Ratio Analysis
f. Course Learning Outcomes:
CLO 1 Analyze the financial statements in accordance with Generally Accepted
Accounting Principles
CLO 2 Classify and modify the financial data as well as the effects of differing
financial accounting methods on the financial statements
CLO 3 Predict and discriminate effectively the needs of the various users of
accounting data and demonstrate the ability to communicate such data
effectively, as well as the ability to provide knowledgeable recommendations
CLO 4 Interpret Funds Flow Analysis & Cash Flow, Ratio Analysis
g. Teaching & Examination Scheme:
Teaching Scheme Examination Scheme
Hrs/ Week
Credit Total
External Internal
Lect Tut Lab
T P T CE P
4 - - 4 60 - 20 20 - 100
L- Lectures; T- Tutorial; P- Practical; C- Credit; MSE- Mid-Semester Evaluation, CE-
Continuous Evaluation, ESE- End Semester Examination
h. Course Content:
Sr. Teaching
Content Weightage
No Hours
1 MODULE 1: 27% 17
Introduction to Accounting Basic understanding of
accounting, Accounting Concepts Conceptual framework
of financial statement Accounting Policies, Journal
Entries and preparation of accounts TrialBalance to
Balance sheet and profit and loss, Various branches of
