LOVELY PROFESSIONAL UNIVERSITY INSTRUCTION PLAN (for Lectures) Term: Open Elective Course No.

MGT881 Course Title: Basic Accounting and Finance L: 3 T: 0 P: 0

Textbook: 1.Hiro Preeti & Sofat Rajni, Basic Accounting, Prentice Hall of India, 2008 Ch 1,5,6,7,10 2.Sharan V. Fundamentals of Management 2nd Edition, Pearson Education,2009- Ch 1,2,5,7,8,17 Other Specific Books: 3. Pandey I.M. Management Accounting 3rd Revised Edition , Vikas Publishing House,2008Ch4,5,13,20,21 4. Jawahar , Shrivastva Cost Accounting , 4th Edition , Tata MacGrawHill,2008 Ch 15,20 5 Pandey I M Financial Management 9th Edition , Vikas Publishing House,2008 Ch-1,7,20 Other readings: S. No Journal articles as compulsory reading 6. Mohan R. (2008) Global Financial Crisis & key risks: Impact on India and Asia by, RBI Bulletin, Nov http://rbidocs.rbi.org.in/rdocs/Speeches/PDFs/87784.pdf 7. D. Subharao(2008) Lessons from the global financial crisis with reference to the emerging market economies and India RBI Bulletin, Nov http://rbidocs.rbi.org.in/rdocs/Speeches/PDFs/87789.pdf 8. Dr. Singh Kumar Pardeep (2009) Target costing- Conceptual Analysis and Application in India, The Charted Accountant Vol.57 pg 74 9. Anand Manoj;( 2007) “ Working Capital performance of Corporate India”; ICFAI Journal of Applied Finance, Vol.13 No.1 pp.46-81 , Jan Relevant websites: S. No Web address 10 http://www.cooperator.com/articles/1219/1/CapitalBudgeting-and-Planning/Pg1.html 11 12 13 http://www.aafm.org/article.php?id=494 http://findarticles.com/p/articles/mi_m4130/is_3_27/ai_53 649447 http://economictimes.indiatimes.com/opinionhome/89722 8639 Salient Features The real applications of the capital budgeting in the company for high operational expenditure The varied aspects of a financial manager in the period of crisis Group of articles on the application of the dividend policies Insight into editorials , forums , interviews related to finance

1/Ch 5 / Pg No. uses and prerequisites Preparation of Trading Account and Profit and Loss Accounting Preparation of Trading Account and Profit and Loss Accounting Preparation of Trading Account and Profit and Loss 1 . 1 Assignment / Task to be assigned to students 3 DoS4 Pedagogical aid Demonstration/ case study / images/ animations etc5.1/Ch 1 Pg No9.1/Ch 10 / Pg 192 Ref.10 3 4 5 6 7 8 9 10 11 Accounting Cycle and Journal Preparation Accounting Cycle and Journal Preparation: Passing the basic nature Journal entries Journal Preparation: Passing the basic nature Journal entries Ledger Preparation: Introduction . 1/Ch. 48 Ref. 48 Ref.1/Ch 10/ Pg 200 Ref.Detailed Plan for Lectures Lecture Topic No.40 onwards Ref.1/Ch 7 / Pg No.No. Ch 4 Pg.1/Ch. Double Entry System of Accounting-Debit and credit Ref. Meaning and scope of Accounting 2 Branches of Accounting .1/Ch 6 Pg No78 Ref. Chs / Sections of Textbook / Other reference1 Ref.12-13 Ref. Ledger Posting Trail Balance preparation.1/Ch 5 Pg No.1/Ch 1 Pg No. uses of Ledger .101 Ref.1/Ch 6 /Pg No78 Ref. Video: Basics Of Accounting(Wh ere did accounting come from) Video: ( Uses of Accounting Information) Date Delivered2 1 Introduction.

3/Ch 20 Pg 365-370 Excel Application: Spreadsheets for the calculation of the Breakeven points 22 Relevance of Budget and Budgetary Control in the organization Ref.527532/Ref 8 Ref.3/Ch 4 Pg No. liquidity and solvency ratios Introduction to the concepts of cost: introduction to the various kind of costs related with the cost sheet Preparation and uses of cost sheet Concept of Marginal Costing: Meaning of Marginal cost and Marginal Costing Concept of Marginal Costing: Meaning of Marginal cost and Marginal Costing Break Even Analysis-Graphic and algebraic in units Ref.4/Cost 4 Sheet/Pg 47 Ref.108 2 15 Analyzing Financial Statement. Balancing the Asset Liability side of the balance Sheet) Analyzing Financial Statement. 4/ Budgeting /Pg 887889 5 .527532/Ref 8 Ref.3/Ch 4 Pg No. Balancing the Asset Liability side of the balance Sheet) Balance Sheet Preparation (Contents of Balance Sheet.1/Ch 10 Pg 205 Ref. 3/Ch 13 : Pg No.Introduction to the various important ratios Ref.4/cost concepts 3 Excel Application: Spreadsheets for the calculations of the various ratios Video: Understanding of Financial Statement 16 17 18 19 20 21 Ref.108 Ref.108 Ref.12 13 14 Accounting Balance Sheet Preparation (Contents of Balance Sheet.1/Ch 10 Pg 205 Ref.3/Ch 4 Pg No.Introduction to the various important ratios Calculation of the basic ratios: profitability . 3/Ch 13 : Pg No.

Decision areas of the management Objectives of Financial Management – Wealth Maximization v/s Profit Maximization Financing Decision and the Sources of Finance Cost of Capital: overview of the cost of equity. Ltd. Concepts of Time value of Money: overview of the discounting and compounding Ref. Calculation of the Annuities by the use of spreadsheets 29 30 Concepts of Time value of Money: overview of the discounting and compounding Financial Leverage/ Trading on Equity 31 32 33 34 Ref.18-20 Case Study: Bharat Heavy Electricals Ltd. debt.383 Overview of Capital Budgeting Ch 5 Techniques Sharan V Pg No76 Overview of Capital Budgeting “ Techniques Dividend Decision: Ch 17 Introduction meaning and Sharan V Relevance Pg 301.2/Ch 2 Pg No.2/Ch 1 /Pg No. 2/Ch 1 Pg No. 4/Budgeti ng/ Pg 908915/Ref 10 Ref. preference shares.Ch 21 Sec 21.4/ 5Ch.124 Ref.4-8 Ref.2/Ch 2 Pg No.20/Pg 432 Ref. 7 Case Study: Great Eastern Co.2/Ch 6 7 Pg No. Case Study: ICICI Prudential Retirement Plan. 28 Case Study: Computation of cost of capital of Palco Ltd.3 Pg No.23 Budgetary control in an organization: Some important of budgets and their control 24 25 26 27 Introduction to the financial management .308310/Ref 12 Determinants of the dividend “ Case Study: Central Equipment Company Case Study: Remote Addiction Ltd. 9-12 Ref.18-20 Ref3. “ .

LCD projector etc. To be filled in on the date of delivery of lecture by the instructor 3. No of the reading above 2. 1. Put assignment number from Assignment Table (below) against the lecture in which planned to be assigned (by co-ordinator). Profit and Loss Account and Balance Sheet 3. Use S. Assignment from the Final Accounts: Prepare the Trading . To be filled in on the date of assignment (by the instructor) 5. 6. Calculation of Ratios from the Balance Sheets and the annual reports of the company 4. Do not write Lecture. 7. Details of Assignments Planned: Assignment Details No.139/ Ref 8 Ch 8 Sharan V Pg No.196 Case Study: Reliable Texamill Ltd Case Study: Indus Engineering Ltd. Assignment from the Journal and Ledger : To pass the Journal Entries and Post them to Ledger 2. Additional Material for spillovers: 1 Studying the balance sheet of the company 2 Discussion on financial Ref 10 Planning 3 Discussion on the recent Ref 7 financial issues –Global Crisis Notes: 1. Assignment of the Preparation of the Cost Sheet Assignment on preparation of Budget Assignment on Calculation the cost of capital Assignment on Capital Budgeting Assignment on Working Capital calculation for the business Nature of Assignment Assignment Based Test Assignment Based Test Assignment Based Test Assignment Based Test Assignment Based Test Assignment Based Test Assignment Based Test Assignment Based Test Expected outcome Students will get the practical application about the accounting part of the business Real life exposure about how the balance sheet are required to be prepared in the business Students will realize the importance of the various ratios use to analyze the impact on the business Analyses of the basic costs incurred in a business firm Analyze the total cost of capital employed in the firm Students will get the practical application about the accounting part of the business Practical exposure regarding te preparation of the budget Evaluation of the various projects based on the capital . 4. OHP. 5.35 policy Working Capital Management and determinants of the working capital Inventory ManagementConcept and Relevance 36 Ch 8 8 Sharan V Pg No. 8.

6 You are facing the working capital shortage in your retail organization. 7 You are going to start a restaurant. 13 Plan a business and create the transactions for one month assuming two transactions per day and then proceed with the accounting concepts up to the maintenance of final accounts. 2 Analyzing the position of the business based on the calculation of the ratios and then comment upon the liquidity position of the firm.and prepare the cost sheet of the same. 15 Calculate analyze and compare the various ratios for the various companies (at least 2) in the FMCG sector. No Topic 1 Study and compare the balance sheet of the two different companies of IT sector. . 14 Study and compare the balance sheet of the two different companies of Automobile Sector. 3 Analyzing the cost related aspects of any manufacturing company. suggest the measure to overcome the problem. 10 Analyze the financial leverage advantage obtained by any firm in the FMCG sector. 12 Analyzing the position of the business based on the calculation of the ratios and then comment upon the profitability position of the firm.budgeting techniques Term paper to be allotted by lecture no. 5 Analyse the working capital situation of Satyam Computer and study the major areas of the fraud. prepare a budget and find when your restaurant will reach at its breakeven point. 4 Study and compare the balance sheet of the two different companies of Textile sector. 11 Analyse the factors affecting the distribution of dividend by the companies in power sector. 7 Scheme of CA: (out of 100) Component Attendance Assignments Term paper Frequency 8 1 Marks out of 100 10 72 18 Due date of term paper:2 wks before the close of term List of suggested topics for term paper S. 8 Analyzing the position of the business based on the calculation of the ratios and then comment upon the solvency position of the firm 9 Suggest the various projects which could be undertaken by the construction company and evaluate the project on the various capital budgeting techniques.

P.67 6 Dividend Policy 394 7 Reliable Texamill Ltd Working Capital Management 597 8 Indus Engineering Ltd.References Of the Cases Serial No. Vikas Publishing House M. Khan.44 3 Time Value of Money 30 4 Central Equipment Co.. Tata McGrawHill 2007 V. Pearson Education Pandey I.. Vikas Publishing House Pandey I. Vikas Publishing House Page No. ICICI Prudential Retirement Plan Cost Of Capital 11.Y.M. Financial Management Ninth Edition .K.Y. 1 Name Bharat Heavy Electrical Ltd Topic Objective of a business Book/website Pandey I.P. Financial Management 5th Edition. Financial Management Ninth Edition . Jain. Jain. Vikas Publishing House M. Signature & date) Comments of HOFD (Chief Academic Officer) Signature & Date Comments of Dean of Faculty Signature & Date . Vikas Publishing House Pandey I. Financial Management 5th Edition. Financial Management Ninth Edition .2009 .M. Ltd Capital Budgeting 9. Sharan Fundamentals of Management 2nd Edition .M. Capital Structure 286 5 Remote Addiction Ltd Great Eastern Co..M. Tata McGrawHill 2007 Pandey I..K. Khan. Financial Management Ninth Edition . 12 2 Computation of cost of capital of Palco Ltd. Financial Management Ninth Edition .M.. Inventory Management 639 ____________________________ Prepared by (instructional planner: Name.

case study. new demonstration. No Innovation introduced [ New pedagogy.(to be filled by the instructor and submitted at the end of term of HOS through HOD) S. any other) Syllabus coverage report Syllabus coverage by one week before MTE Satisfactory / Lagging by ___ lectures. Syllabus coverage by two week before ETE Satisfactory / Lagging by ___ lectures.Report Lectures: . etc. ________________________ Signature of Instructors & date ____________________ Signature of HOD & date . teaching aid. Date Topics covered in the Tutorial Activities (like quiz. NOT part of the instructional Plan Topic and lecture number where introduced General Comments of the Instructor about the suitability of IP Conduct of Tutorials Tutorial No. doubt clearing. case study.