UNIVERSITY OF CALICUT MASTER OF BUSINESS ADMINISTRATION MBA 1.

6 ACCOUNTING FOR MANAGERS Objectives: To enable students to familiarize with the basic concepts in accounting and finance. (Focus must be laid on fundamental principles rather than doing complicated problems) Module I Financial accounting process-Conventions and concepts-GAAP-documentation and recording of business transactions-classifying and summarization of business transactions-journalsubsidiary books-ledger-cash book-trial balances. Module II Finalization of accountsconceptual frame work of financial statementsprofit and loss account Balance Sheet-Final accounts with adjustments-Corporate financial statements- Accounting Standards. Module III Analysis and interpretation of financial statementsRatio analysismeaning and significance classification of ratiosDupont AnalysisComparative analysisTrend analysis. Module IV Analysis and interpretation of financial statement IIFund flow analysis-methods of preparation of fund flow statementUtility and limitations of fund flow analysisCash flow analysis methods of preparation of cash flow statement- Utility and limitations. Module V Computerized accounting. References: 1. Financial accountingAshoka Banerjee Excel publications 2. Accounting principlesAnthonyIrwin Publishers 3. Financial Accounting of ManagementAmbariosh GuptaPearsons Education accountingInflation accountingHuman Resource accountingSocial

4. Fundamentals of Financial AccountingNarayanaswamy 5. Corporate AccountingDr. V.K.GoyalExcel books 6. Introduction to AccuntingPru Marriott & J R Edwards SagePublications