BUSINESS ACCOUNTING FOR ENGINEERS L 3 Version No.: Course Prerequisite: Nil Objectives: 1.

To facilitate the understanding of Business Accounting in general 2. To gain comprehensive understanding of business accounting system by engineers. Expected Outcome: To develop problem solving skills and critical thinking skills in accounting system. CONTENTS Unit Description Accounting Structure: Meaning and scope of Accounting - Basic Accounting concepts and conventions objectives of accounting accounting transactions double entry book keeping journal, ledger, trial balance preparation of final accounts - Profit and Loss Account - Balance Sheet and cash flow statements ( Simple Problems only) Ratio Analysis: Financial Ratio Analysis Significance and interpretation working capital, fundamentals of management ( Simple Problems only) Final accounts of limited / listed companies: 3 Hands on and Hands held analysis of Annual reports of limited / listed companies. Text Books : 1) R.L. Gupta and V.K.Gupta, Financial Accountng Sultan Chand & Sons, New Delhi Edition 2009. Reference Books: 1. T.S.Reddy and A.Murthy, Financial accounting Margham publicatins, Chennai, Edition - 2009 2. P.C.Tulsian, Financial Accounting Tata McGraw Hill, New Delhi Edition 2009. 3. S.N.Maheshwari, Financial Accounting, Vikas Publishing House Pvt. Ltd., New Delhi, Edition 2008. 4. R.L. Gupta and V.K.Gupta, Corporate Accounting Sultan Chand & Sons, New Delhi, Edition 2008. 5. S.N. Maheshwari, Management Accounting - Sultan Chand & Sons, New Delhi, Edition 2008. 6. T.S.Reddy and A.Murthy, Management accounting Margham publicatins, Chennai, Edition - 2009 7. T.P. Ghosh, Financial Accounting for Managers, Taxmann Publications Pvt. Ltd., 4thEdition, 2009. Mode of Evaluation: Written Examinations and any of these: Term Paper, Mini Projects, Quiz, Group Discussion, Case Study Analysis, Seminar, Assignments etc. Recommended by the Board of Studies on: 05-11-2009 Date of Approval by the Academic Council: 15 Hours T P C 3

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