FOR/QSP/CTC

Rev. No / Date: 00/27/12/2018

TSM COURSE PLAN
Page 1 of 7
Approved By: DIRECTOR

Financial Accounting and Reporting – Course Plan

1) Term : Term I in the Academic Year 2019-20 (MBA, Sec-A)

2) Instructor : CA. Shruti.R

E-mail: rshruti17@gmail.com
3) Number of Sessions : 24 sessions of 75 minutes each

4) Course Description

This course makes the student read and interpret financial statements of real-world
companies. This would help them understand the interlinkages among financial statements.
This acquaint the students to quickly grasp the financial health of companies using various
financial metrics.

5) Course Objectives:

This Course aims at

1. Understanding the accounting concepts and process (MA).
2. Preparation of financial statements and understanding the interlinkages (MB, MC).
3. Analyzing and interpreting financial statements to develop decision-making skill (MD).

6) Pedagogy
This course adopts lecture method, seminar, real world assignment and case studies.

7) Evaluation
The evaluation parameters and its due weightage is cited below:
(i) Assignment: 20%

(ii) Quizzes (best 2 out of 3) 5%

(iii) Class participation 5%

(iv) Attendance: As per the attendance policy of the programme 5%

(v) Mid-term: As per the standard format of I year 25%

(vi) End-term: A written exam will be conducted for 100 marks 40%

MA: To develop managerial decision-making ability, MB: To cultivate greater sense of social responsibility
MC: To develop the ability to think strategically, MD: To demonstrate the ability to think and act ethically.
 FOR/QSP/CTC
Rev. No / Date: 00/27/12/2018
TSM COURSE PLAN
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Approved By: DIRECTOR

8) Course Material

Textbook:
1. Financial Accounting, 2nd edition, by Godwin, Alderman and Sanyal, Cengage Learning India Pvt. Ltd.,
2016 ISBN-13: 978-81-315-2024-6, ISBN-10: 81-315-2024-3.

Reference Books
1. Accounting For Management Texts & Cases by S.K.Bhattarcharyya, John Dearden, Vikas Publications.
2. Financial Accounting for Management by Ambrish Gupta, Pearson Education, 3/e, 2009.

9) Detailed Session Plan

Session Date Theme / Required/recommended

Pedagogy
Topic reading
Module I – Introduction to Financial Accounting & Accounting Concepts
01 08.08.2019 Course Overview, Faculty led Business Entity, Going Concern,
Fundamental discussion Time period and monetary unit
Accounting assumption, qualitative
Assumptions and characteristics of accounting
Qualitative information
Characteristics Read Chapter 1 in prescribed
textbook
02 09.08.2019 Key Financial Faculty-led Income statement, Balance sheet,
Statements discussion Statement of retained earnings,
linking the Income statement and
Balance sheet, Cash Flow Statement
Read Chapter 1 in prescribed
textbook
03 19.08.2019 Forms of Business CASE SMOKY VALLEY CAFÉ - CASE
and Case Discussion DISCUSSION AND SOLUTION
Read Chapter 1 and 2 in prescribed
textbook
04 20.08.2019 Understanding Faculty-led Annual report of Maruti Suzuki Ltd
Annual Reports of discussion FY 17-18.
Companies Read Chapter 1 in prescribed textbook

Module II – Preparation of Financial Statements

05 21.08.2019 Bookkeeping and Faculty-led
Passing journal entries
Record discussion
Maintenance, Read Chapter 3 in prescribed
Fundamentals of textbook
Double Entry
System
MA: To develop managerial decision-making ability, MB: To cultivate greater sense of social responsibility
MC: To develop the ability to think strategically, MD: To demonstrate the ability to think and act ethically.
 FOR/QSP/CTC
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TSM COURSE PLAN
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Approved By: DIRECTOR

06 22.08.2019 Accounting Cycle Faculty-led Journal, Ledger, Trial

discussion Balance and Cash Book
Read Chapter 3 in prescribed
textbook
07 28.08.2019 Income Statement, Statement Faculty-led
EBIT, EBT, PAT
of Retained Earnings discussion
Read Chapter 2 in prescribed
Textbook and Asian Paints
Limited FY 17-18 Annual
report
08 29.08.2019 Income Statement Exercises Faculty-led Preparation of Multi-step
discussion Income Statement
Read Chapter 1&2 in prescribed
Textbook and Asian Paints
Limited FY 17-18 Annual
Report
09 30.08.2019 Balance Sheet, Statement of Faculty-led Preparation of classified
Stockholders’ Equity discussion Balance sheet
Read Chapter 1&2 in prescribed
Textbook and Asian Paints
Limited FY 17-18 Annual
Report
10 31.08.2019 Balancing Balance Sheet CASE WHY THE BALANCE SHEET
BALANCES?
Read Chapter 1&2 in prescribed
Textbook
11 04.09.2019 Profit Vs. Cash, Preparation of Faculty-led Operating, Investing and
Cash Flow Statement discussion Financing Activities
Read Chapter 11 in prescribed
textbook
12 05.09.2019 Methods of Cash Flow CASE CHEMALITE INC
Statement
Read Chapter 11 in prescribed
Textbook
13 07.09.2019 Introduction to Accounting Faculty-led Financial Statement
Software - Tally discussion Preparation using Tally
Read Tally 9

MA: To develop managerial decision-making ability, MB: To cultivate greater sense of social responsibility
MC: To develop the ability to think strategically, MD: To demonstrate the ability to think and act ethically.
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TSM COURSE PLAN
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Approved By: DIRECTOR

Module III: Accounting Policies – “Creative Accounting”

14 12.09.2019 Accounting Policies Faculty-led Accrual Accounting,
discussion Revenue Recognition
Read Chapter 4 in prescribed
textbook
15 16.09.2019 Accounting Policies Faculty-led Inventory Valuation,
discussion Tangible assets and
Depreciation
Read Chapter 7&8 in prescribed
textbook
16 18.09.2019 Accounting Policies Faculty-led Intangible Assets, Capital
discussion Vs. Revenue
Read Chapter 8 in prescribed
textbook
17 20.09.2019 Accounting Policies Faculty-led Deferred Taxation,
discussion Provisions, Contingent
Liabilities and Contingent
Assets, Sources of Capital
Read Chapter 9 in prescribed
textbook
Module IV: Corporate Financial Statements & Overview of Accounting Standards
18 25.09.2019 Understanding Company Faculty-led Reading of Annual Report
Annual Reports discussion of a company
Read Annual Report of a given
company
19 27.09.2019 Understanding Company Faculty-led Reading of Annual Report
Annual Reports discussion of a company
Read Annual Report of a given
company
20 30.09.2019 Overview of Accounting Faculty-led Significant Accounting
Standards discussion Standards
Read Notes to be distributed
Module V: Analysis & Interpretation of Financial Statements
21 01.10.2019 Financial Statement Analysis Faculty-led Horizontal & Vertical
discussion Analysis
Read Chapter 12 in prescribed
textbook
22 03.10.2019 Ratio Analysis Faculty-led Liquidity, Profitability,
discussion Solvency
Read Chapter 12 in prescribed
textbook

MA: To develop managerial decision-making ability, MB: To cultivate greater sense of social responsibility
MC: To develop the ability to think strategically, MD: To demonstrate the ability to think and act ethically.
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TSM COURSE PLAN
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Approved By: DIRECTOR

23 04.10.2019 Interpretation of Ratios CASE THE GAME OF

FINANCIAL RATIOS
Read Chapter 12 in prescribed
textbook
24 10.10.2019 Interlinkages among Financial CASE ANANDAM
Statements MANUFACTURING
COMPANY
Read Chapter 10, 11 in
prescribed textbook

CA.Shruti.R Dr. M. Balaji

Signature of the Course Faculty Signature of Chairperson

MA: To develop managerial decision-making ability, MB: To cultivate greater sense of social responsibility
MC: To develop the ability to think strategically, MD: To demonstrate the ability to think and act ethically.