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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
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.12-13 Ref.1/Ch 10 / Pg 192 Ref. 48 Ref.1/Ch 7 / Pg No.No.1/Ch 1 Pg No.1/Ch 6 /Pg No78 Ref. Date Delivered2 1 Introduction.1/Ch 6 Pg No78 Ref.1/Ch 5 / Pg No.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 9 10 11 .10 Video: Basics Of Accounting(Wh ere did accounting come from) Video: ( Uses of Accounting Information) 3 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 .101 Ref.40 onwards Ref.1/Ch 10/ Pg 200 Ref. Ledger Posting 4 5 1 6 7 8 Trail Balance preparation. 1 Assignment / Task to be assigned to students 3 DoS4 Pedagogical aid Demonstration/ case study / images/ animations etc5. 48 Ref. uses of Ledger . Chs / Sections of Textbook / Other reference1 Ref. Meaning and scope of Accounting 2 Branches of Accounting . Ch 4 Pg. 1/Ch. Double Entry System of Accounting-Debit and credit Ref.1/Ch 1 Pg No9.Detailed Plan for Lectures Lecture Topic No.
3/Ch 4 Pg No.12 13 14 Accounting Balance Sheet Preparation (Contents of Balance Sheet.108 15 Analyzing Financial Statement. 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 concepts 3 Excel Application: Spreadsheets for the calculations of the various ratios Video: Understanding of Financial Statement 16 17 18 19 20 21 Ref. 4/ Budgeting /Pg 887889 5 .108 Ref.Introduction to the various important ratios Ref.4/Cost 4 Sheet/Pg 47 Ref. Balancing the Asset Liability side of the balance Sheet) Balance Sheet Preparation (Contents of Balance Sheet. 3/Ch 13 : Pg No.3/Ch 4 Pg No. 3/Ch 13 : Pg No.1/Ch 10 Pg 205 2 Ref.Introduction to the various important ratios Calculation of the basic ratios: profitability . Balancing the Asset Liability side of the balance Sheet) Analyzing Financial Statement.1/Ch 10 Pg 205 Ref.3/Ch 4 Pg No.527532/Ref 8 Ref.527532/Ref 8 Ref. 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.108 Ref.
Concepts of Time value of Money: overview of the discounting and compounding Ref.308310/Ref 12 Determinants of the dividend “ Case Study: Central Equipment Company Case Study: Remote Addiction Ltd. 4/Budgeti ng/ Pg 908915/Ref 10 Ref.18-20 Ref3.18-20 Case Study: Bharat Heavy Electricals Ltd. Case Study: ICICI Prudential Retirement Plan.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 1 Pg No. 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.Ch 21 Sec 21. Ltd.2/Ch 2 Pg No. 9-12 Ref.23 Budgetary control in an organization: Some important of budgets and their control 24 25 26 Introduction to the financial management .124 Ref.20/Pg 432 Ref. “ . 27 28 Case Study: Computation of cost of capital of Palco Ltd.3 Pg No. debt. 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. 7 Case Study: Great Eastern Co.2/Ch 2 Pg No.2/Ch 6 7 Pg No.2/Ch 1 /Pg No. preference shares.4-8 Ref.4/ 5Ch.
35 policy Working Capital Management and determinants of the working capital 36 Inventory ManagementConcept and Relevance Ch 8 8 Sharan V Pg No. Assignment from the Final Accounts: Prepare the Trading . Details of Assignments Planned: Assignment Details No. 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 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 Assignment Based Test Assignment Based Test Assignment Based Test Assignment Based Test Assignment Based Test Assignment Based Test 7. LCD projector etc. . 4. Profit and Loss Account and Balance Sheet 3. Put assignment number from Assignment Table (below) against the lecture in which planned to be assigned (by co-ordinator). No of the reading above 2.196 Case Study: Reliable Texamill Ltd Case Study: Indus Engineering Ltd. 6. 8. OHP. Use S. Do not write Lecture. Assignment from the Journal and Ledger : To pass the Journal Entries and Post them to Ledger 2. To be filled in on the date of assignment (by the instructor) 5.139/ Ref 8 Ch 8 Sharan V Pg No. 5. Calculation of Ratios from the Balance Sheets and the annual reports of the company 4. To be filled in on the date of delivery of lecture by the instructor 3. 1. 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.
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. prepare a budget and find when your restaurant will reach at its breakeven point. 6 You are facing the working capital shortage in your retail organization. . suggest the measure to overcome the problem. 15 Calculate analyze and compare the various ratios for the various companies (at least 2) in the FMCG sector. 3 Analyzing the cost related aspects of any manufacturing company. 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. 7 You are going to start a restaurant. 12 Analyzing the position of the business based on the calculation of the ratios and then comment upon the profitability position of the firm. 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.and prepare the cost sheet of the same. 4 Study and compare the balance sheet of the two different companies of Textile sector. 5 Analyse the working capital situation of Satyam Computer and study the major areas of the fraud.budgeting techniques Term paper to be allotted by lecture no. 2 Analyzing the position of the business based on the calculation of the ratios and then comment upon the liquidity position of the firm. 10 Analyze the financial leverage advantage obtained by any firm in the FMCG sector. 11 Analyse the factors affecting the distribution of dividend by the companies in power 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.
Tata McGrawHill 2007 V. Khan. Inventory Management 639 ____________________________ Prepared by (instructional planner: Name. Vikas Publishing House M..M. Financial Management Ninth Edition .2009 . Financial Management Ninth Edition .P.44 3 Time Value of Money 30 4 Central Equipment Co.M.M. Vikas Publishing House Page No. Ltd Capital Budgeting 9. Khan.Y.. Jain. 12 2 Computation of cost of capital of Palco Ltd. 1 Name Bharat Heavy Electrical Ltd Topic Objective of a business Book/website Pandey I. Financial Management 5th Edition. Financial Management Ninth Edition .Y. Capital Structure 286 5 Remote Addiction Ltd Great Eastern Co.. Financial Management Ninth Edition . Jain.67 6 Dividend Policy 394 7 Reliable Texamill Ltd Working Capital Management 597 8 Indus Engineering Ltd.P. Pearson Education Pandey I. Signature & date) Comments of HOFD (Chief Academic Officer) Signature & Date Comments of Dean of Faculty Signature & Date .M.K. Vikas Publishing House Pandey I. ICICI Prudential Retirement Plan Cost Of Capital 11. Vikas Publishing House M. Financial Management Ninth Edition ..K. Tata McGrawHill 2007 Pandey I.M. Vikas Publishing House Pandey I.References Of the Cases Serial No.. Sharan Fundamentals of Management 2nd Edition . Financial Management 5th Edition.
Date Topics covered in the Tutorial Activities (like quiz. Syllabus coverage by two week before ETE Satisfactory / Lagging by ___ lectures. case study. ________________________ Signature of Instructors & date ____________________ Signature of HOD & date . doubt clearing. 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. etc. any other) Syllabus coverage report Syllabus coverage by one week before MTE Satisfactory / Lagging by ___ lectures.Report Lectures: . new demonstration. No Innovation introduced [ New pedagogy. case study.(to be filled by the instructor and submitted at the end of term of HOS through HOD) S. teaching aid.
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