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HUM1006 Business-Accounting-for-Engineers TH 1 AC41 PDF

This document outlines the topics and learning outcomes covered in the Business Accounting for Engineers course. The course is divided into 8 modules that cover key accounting concepts like the accounting equation, final accounts, ratio analysis, fund flow and cash flow statements, budgeting, and capital budgeting. The course aims to teach students how to prepare financial statements, analyze company performance, and make business decisions using accounting principles.

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Nishant Kamal
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168 views1 page

HUM1006 Business-Accounting-for-Engineers TH 1 AC41 PDF

This document outlines the topics and learning outcomes covered in the Business Accounting for Engineers course. The course is divided into 8 modules that cover key accounting concepts like the accounting equation, final accounts, ratio analysis, fund flow and cash flow statements, budgeting, and capital budgeting. The course aims to teach students how to prepare financial statements, analyze company performance, and make business decisions using accounting principles.

Uploaded by

Nishant Kamal
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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L T P J C

HUM1006 Business Accounting for Engineers


3 0 0 0 3
Pre-Req: Nil
Module Topics Hrs SLO
Introduction to Accounting
1 Meaning and scope of accounting: Basic accounting concepts and conventions – 6 1,2
objectives of Accounting – accounting transactions -Journal, Ledger, Trial Balance
Final Accounts
2 7 2,3
Final accounts – Profit and Loss Account – Balance Sheet
Ratio Analysis
3 6 1,2
Classifications of ratio - Calculation of ratio.
Fund Flow Statement
4 6 2,4
Meaning of fund flow –-preparation of fund flow statement,
Cash Flow Statement
5 Meaning - Distinction between cash flow and fund flow- preparation of Cash flow 6 1,4
statement
Budgetary Control
6 Budgetary control – Preparation of budgets- purchase budget, production budget – 6 1.3
cash budget – flexible budget
Capital Budgeting
7 Techniques- Pay- back period- NPV method-Accounting rate of return- Internal 6 2,3
rate of return- Profitability Index
8 External invited lecture on contemporary issues 2 1,2,3
Total Hours 45
References:
1. R.L.Gupta and V.K.Gupta, Financial Accounting – Sultan Chand & Sons, New Delhi, Edition, 2011.
2. S.N.Maheshwari, Cost and Management Accounting, Sultan Chand & Sons, New Delhi, Edition
2011
Compiled by : SSL
Date of approval by the Academic Council: 17.6.2016

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