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KMBN 103 Financial Accounting and Analysis

The document outlines a Financial Accounting and Analysis course with a credit of 3 and 40 contact hours, focusing on fundamental accounting concepts, standards, and financial statement preparation and analysis. It includes five units covering topics such as accounting principles, mechanics, financial statement presentation, analysis techniques, and recent accounting types. The course aims to equip students with the knowledge and skills to understand, prepare, and analyze financial statements while recognizing the importance of social responsibility in accounting.

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27 views2 pages

KMBN 103 Financial Accounting and Analysis

The document outlines a Financial Accounting and Analysis course with a credit of 3 and 40 contact hours, focusing on fundamental accounting concepts, standards, and financial statement preparation and analysis. It includes five units covering topics such as accounting principles, mechanics, financial statement presentation, analysis techniques, and recent accounting types. The course aims to equip students with the knowledge and skills to understand, prepare, and analyze financial statements while recognizing the importance of social responsibility in accounting.

Uploaded by

roylprince75041
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Financial Accounting And Analysis

Course Credit: 3 Contact Hours: 40

Course Objectives:

1) To understand the fundamentals, basic theory and concepts of financial accounting.


2) To have a knowledge about various Accounting Standards used in preparation of financial statements.
3) To have an understanding of preparation and presentation of financial statements.
4) To acquire knowledge about various techniques used for analysing financial statements with its application.
5) To enable students acquainted with current trends and social responsibility accounting.

UNIT I (6Hrs)

Meaning and Scope of Accounting: Evolution and Users of Accounting, Basic Accounting terminologies, Principles of
Accounting, Accounting Concepts & Conventions, Accounting Equation, Deprecation Accounting.

UNIT II (6Hrs)

Mechanics of Accounting: Accounting Standards and IFRS: International Accounting Principles and Standards; Matching
of Indian Accounting Standards with International Accounting Standards, Double entry system of Accounting,
journalizing of transactions; Ledger posting and Trial Balance.

UNIT III (12 Hrs)

Presentation of Financial Statement: Preparation of final accounts (Profit & Loss Account and Balance Sheet) according
to companies act 2013 (vertical format), Excel Application to make Balance sheet, Case studies and Workshops,
Preparation of Cash Flow Statement and its analysis.

UNIT IV (10 Hrs)

Analysis of financial statement: Ratio Analysis- Solvency ratios, Profitability ratios, activity ratios, liquidity ratios,
Market capitalization ratios; leverage Ratio, Detailed Analysis using excel application.

UNIT V (6 Hrs)

Financial Statement Analysis and Recent Types of Accounting: Common Size Statement; Comparative Balance Sheet and
Trend Analysis of manufacturing, Service & banking organizations, Case Study and Workshops in analyzing Balance
sheet. Human Resource Accounting, Forensic Accounting, Accounting for corporate social responsibility.
Course Outcome

Course Outcome Bloom’s Taxonomy

CO1.Understand and apply accounting concepts, Knowledge (K2)/ Comprehending (K 3)


principles and conventions for their routine monetary
transaction.

CO2. Understand about IFRS, Ind AS and IAS for Knowledge (K2)
preparation and reporting of financial statements. Synthesizing (K6)/

CO3. Create and prepare financial statements and Cash Remembering (k1)
flow in accordance with Generally Accepted Accounting
Principles

CO4. Analyze, interpret and communicate the information Analysing (K 4) /


contained in basic financial statements and explain the Evaluating (K7))
limitations of such statements.

CO5. Recognising various types of accounting and utilize Knowledge (K2)


the technology and social responsibility in facilitating and Applying (K 4)
enhancing accounting and financial reporting processes

Suggested Readings
1. Maheshwari S.N Maheshwari S K – A text book of Accounting for Management (Vikas, 10th Edition)
2. Essentials of Financial Accounting (based on IFRS), Bhattacharya (PHI,3rd Ed)
3. Khan and Jain - Financial Management (Tata McGraw Hill, 7th Ed.)
4. PC Tulsian- Financial Accounting (Pearson, 2016)
5. Dhamija - Financial Accounting for managers: (Prentice Hall, 2nd Edition).
6. Narayanswami - Financial Accounting: A Managerial Perspective (PHI,5th Ed)
7. DhaneshkKhatri- Financial Accounting (TMH,2015)
8. Ambrish Gupta - Financial Accounting: A Managerial Perspective (Prentice Hall, 4th Edition)
9. Ramchandran&Kakani - Financial Accounting for Management (TMH, 2nd Edition).
10. Mukherjee - Financial Accounting for Management (TMH, 2nd Edition).

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