Professional Documents
Culture Documents
Supplementary Books
1. Godwin, Financial Accounting- Cengage Publications, Ltd, New Delhi, 2011.
2. R. Anthony, D.Hawkins and K. A. Merchant, Accounting : Text and Cases, 10 th
edition, Mc Graw Hill Eduction India, New Delhi.
3. Earl K.Stice & James D. Stice, Financial Accounting Reporting & Analysis, 7 th
edition, Cengage Publications, New Delhi, 2006.
4. Powers and Needles, Financial Accounting, 11th edition, Cengage Publications,
New Delhi, 2012.
Journals
1. Accountancy Age
2. Journal of Accountancy - American Institute of Certified Public Accountants.
3. Journal of Contemporary Accounting Research
Recommended Additional Readings
Students are expected to regularly follow the business related news either through
television (NDTV-Profit / CNBC-TV 18 / Z Business/ ET Now etc.,), or Internet or
through print media (like News Papers Business Line/Economic Times/Financial
Express/Business Standard, Journals like Journal of Accounting Research by University
of Chicago, The Accounting Review by American Accounting Association etc.,) to grasp
the business related terminologies. It is also recommended to read the various company
Quarterly Reports (QI/QII/QIII/QIV), half early reports, Annual reports on regular basis,
to understand the changes in the financial aspects of the business in line with the
changes in the business cycles in the market.
Course requirements
The students will be assigned readings from the textbook as well as reading material
and they will be expected to come to class prepared and also take part in class room
deliberations. Attendance is compulsory. In my experience, attendance is highly
correlated with the absorption of academic materials.
Pedagogy
The pedagogy to be followed will be completely based on the students follow up. It will
be mix of case based lecture, class discussion, and students presentation. Majority of
the learning will happen in the classroom by creating a virtual organization. Very heavy
importance will be given for students preparation for the sessions. Most of the sessions
will be based on concepts and a related case, which has to be first tried / discussed by
the students as a group on their own. Then Facilitators effort will be focused in
providing a learning environment for the student rather than spoon feeding, the student.
In addition to this students will be divided into groups for doing group exercises, case
presentations, role plays etc., In group exercises, evaluation will be done on group wise
as well as individual wise.
Continuous Internal Evaluation - Grading
The course contains the following components for evaluation:
Continuous Internal
Assessment (CIE)
Attendance
End Term Exam
45 Marks
5 Marks
50 Marks
5 Marks
5 Marks
10 Marks
5 Marks
20 Marks
45 Marks
5 Marks
50 Marks
50 Marks
100 Marks
Quizzes: 5 Marks
Quizzes will be given periodically throughout the course for the student to determine if
the theory presentations are fully comprehended and can be applied. Three to four
quizzes will be held in the regular classes during the course. The question pattern for
quizzes will be any or all of; multiple choice, fill in the blanks, true or false, very short
descriptive. There will be a penalty (negative mark) for wrong answers. All the quizzes
are closed book and it covers pre reads, self learning topics, case analysis. There may
not be more than 10 questions to be answered in 20 minutes. All the quizzes average
will be considered for evaluation.
Each group consists of 5 students. Each individual person and a group shall go through
the case. (Anyone from the group shall be selected for case presentation) Case marks
are given based on case presentation and case participation. Each group has to submit
a three page case write up before any case presentation.
Marks
(10)
3
3
2
2
Exercises 5 Marks
Try yourself problems/Chapter End Exercises/Problems are to be practiced regularly.
The problems would be informed periodically depending on the class progress. All the
students need to submit solutions neatly handwritten with their own workings in excel
sheet (where ever necessary) which carry 5 marks.
Annual Report - Project Work 5 Marks
Every student is supposed to choose a company and obtain its most recent annual
report online. And also use the internet or library to collect two articles about the
company and the industry in which it operates. Read the articles as well as the annual
report and summarise your findings. Review the companys products and services and
its financial information. Summarise what you have learned. (Text Book Page Nos
Page No: 38 39-Model Exercise Numbers 1-48, 1-49, 1-50)
The following are the contents of your project report:
1. Introduction Company Details Stock Price Dividend per Share
2. Industry Situation and Company Plans
3. Financial Statements Income Statement Balance Sheet Cash Flow Statement.
Session Plan
Date
Day
Topic
Chapter
Pre-read
Numbers
Requirements
Page Numbers/
Course Outline
Exercises
Page No : 2-15
- Introduction Chapter-1
Unit-1 2
Case
Hernandez
&
and
Associates
HBR
2001
Their Elements
Types of Ownership - Generally Chapter -1
Accepted
Chapter
Management
Accounting
Accounting
Principles
1:
Maria
Case
End
Exercises No :1-
25 to 1-49 , page
exercises discussion.
no: 31- 38
to
the
Breakshare
Stakeholders
Hathway
- the
Basic
BP Text Book
Highlights
and Appendix
- A30
Business
Case-2 Marion
Case -1995
Transactions
Accounts
Business
Transaction Analysis.
Business Transaction Analysis Trial Chapter -3
116
Chapter
end
exercises : 3-17
to 3.30, 3.32- 344
Page
7
Measuring
Income
Chapter -2
117-
128
Page No : 42-55
Exercise
no: 72- 82
Exercise
2.30 to 2.2.50
Accrued
Unit-2 8
Business
no:
Expenses
vs.
Characteristics
Qualitative
No:
Accrued
Revenues
Financial Reporting and Analysis Chapter-2
Objectives
Page
Accounting
10
Page
-438
Exercises : 10.41
Components
Equity
International
of
Stockholders
No:
430
to 10.48
Financial
Reporting
12
488
Consolidated
Balance
Sheet
Unit-3 14
455
Stock
Exercises
Splits
Statement
of
No:
10.49
Per Share
Income Statement
10.60
Page No: 147 -
Different Chapter -4
-10.53,
158
15
16
Exercises
520
Exercises
Page
Page
17
Chapter-12
Sheet
18
no: 12-31,
Page No:521
530
Chapter-4
Exercise
Page
No:
Exercises
Page
to E11
Page Nos : 268 to
289
Tax Liabilities.
Exercise
Page
to 7.51
Long Lived Assets and Liabilities and Chapter 8 Page no: 324 to
Interest
&
Chapter -9
402-405
Exercise
Page
22
Using
Financial
Ratios
8.54
Page No: 531-535
Exercises
Financial
No:
Ratios
Return
on
12.32
Page
to
12.40
Liquidity Ratios.
Turnover Ratios Profitability Ratios Chapter -12
23
24
Exercises
No:
12.46
Book Value
Financial Statement
Page
Analysis
Chapter-12
Page
12.41
no:
557
Exercises
No:
- P/BV P/ABV
12.12.58
to
550Page
12.50
to
25
26
Unit-5 27
28
Analysis
Basic EPS
VS
Diluted
EPS
Chapter-12
Page
No:
541-
547
Hotel Industry
(FCCBs)
Companies
Foreign
Currency
185
Exercise
Page
30
Activities
Chapter 5
Investing
Exercise
Page
Chapter -5
5.45,
5.46, 5.475.48
Page No: 212 to
215
Exercise
Numbers : 5.59,
5.60, 5.61