ACCOUNTING FOR MANAGERS

(Effective from the Academic Year 2023 - 2024)

I SEMESTER
Course Code 23MBA13 CIA Marks 50
Number of Contact Hours/Week (L: T: P: S) 4:0:0:0 SEE Marks 50
Total Hours of Pedagogy 50 Exam Hours 03
CREDITS – 4
COURSE PREREQUISITES:

● Basic understanding of Concepts and conventions of accounting.

COURSE OBJECTIVES:

● To enhance students' knowledge regarding fundamental principles of accounting, financial

reporting, and financial statements.
● To equip students with the skills necessary to create accounting records, maintain books of
accounts, and interpret final financial statements.
● To acquaint students with the necessary skills required to make informed decisions in the business.
TEACHING - LEARNING STRATEGY:

Following are some sample strategies that can be incorporated for the delivery of the Course
● Chalk and Talk Method/Blended Mode Method

● Power Point Presentation

● Expert Talk/Webinar/Seminar

● Video Streaming/Self-Study/Simulations

● Peer-to-Peer Activities

● Activity/Problem Based Learning

● Case Studies

● MOOC/NPTEL Courses

● Any other innovative initiatives with respect to the Course contents

COURSE CONTENTS
MODULE - I
Introduction to Accounting and Emerging Issues in Accounting 6 Hours
Basics of Accounting: Golden Rule, Double Entry System, Basics of GAAP and IFRS.
(Theory only)
Emerging Issues in Accounting: Human Resource Accounting, Forensic Accounting,
Corporate Social Responsibility and Environmental, Social & Governance. (Theory only).
MODULE - II
Accounting Cycle, Accounting for Investments & Valuation of Inventories. 12
Accounting Cycle: classification of capital and Revenue expenditure /receipt and Hours
understanding its linkage with the preparation of final accounts, Journal, Ledgers, Trial
balance. (Theory and Problems). Accounting for Investments: Classification of Investments,
Currents Investments and Long-term Investments
Valuation of Inventories: Definition and Measurement of Inventories (includes cost of
Inventory)
Reference: icai.org
MODULE - III
Accounting Standard 10 and Depreciation: 08
Accounting Standard 10: Property, plant, and equipment. Hours
Depreciation: Meaning, factors affecting depreciation, Methods of depreciation- straight line
and WDV method, depreciation from an income tax perspective. (Problems only on straight
line and WDV method).
Reference: icai.org
MODULE - IV
Preparation of Financial Statements 12
Analysis of Financial Statements, Preparation of final accounts of companies in vertical form Hours
as per Companies Act of 2013 (Basic problems of Final Accounts), divisible profit and
dividends.
MODULE - V
Cash Flow Statement and Analysis of Financial Statements 12
Meaning of cash and cash equivalents, types of cash flows, Preparation of Cash flow Hours
Statement (indirect method)
Trend analysis and comparative analysis and Financial Ratio Analysis.
COURSE OUTCOMES
Upon completion of this course, the students will be able to:
Bloom’s
CO
Course Outcome Description Taxonomy
No.
Level
Utilize theoretical knowledge to ensure financial accuracy and informed decision- CL3
CO1
making
Analyze and record accurate accounting information to assess the financial CL4
CO2
performance of the firm.
Accurately evaluate a company’s tangible assets and manage financial resources CL5
CO3
effectively.
CO4 Evaluate a company's financial health and assist in investment decisions. CL5
CO5 Assess a company's liquidity, solvency, and overall financial performance. CL5
CO-PO MAPPING
Programme Outcomes (PO)
CO
No.
1 2 3 4 5 6 7
CO1 3 3
CO2 3 2 2 1 3
CO3 3 2 1 3
CO4 3 3 3 3 3 2 3
CO5 3 3 3 3 3 2 3
3: Substantial (High) 2: Moderate (Medium) 1: Poor (Low)

ASSESSMENT STRATEGY

Assessment will be both CIA and SEE. Students learning will be assessed using Direct and Indirect
methods:
Sl.
Assessment Description Weightage (%) Max. Marks
No.
Continuous Internal Assessment
1 100 % 50
(CIA)
Continuous Internal Evaluation (CIE) 60 % 30
Practical Session (Laboratory
40 % 20
Component)
2 Semester End Examination (SEE) 100 % 50

CO - ASSESSMENT MAPPING
Continuous Internal Assessment (CIA) (50%) Semester End Exam (SEE)
(50%)
Continuous Internal Evaluation (CIE) (60%) Practical Sessions
(40%)
I II
Syllabus Coverage Syllabus Coverage Syllabus Coverage
50% 50% 100% 100%
MI MI MI
MII MII MII
MIII MIII MIII MIII
MIV MIV MIV
MV MV MV

Note: For Examinations (both CIE and SEE), the question papers shall contain the questions mapped
to the appropriate Bloom’s Level. Any COs mapped with higher cognitive Bloom’s Level may also be
assessed through the assignments.

ASSIGNMENT TYPES WITH WEIGHTAGES

Sl. Max. Weightage Max.
Assignment Description
No. (%) Marks
1 Written Assignments 50 % 05
2 Quiz 10 % 02
3 Case Studies 25 % 05
4 Seminar/Presentation 15 % 03
5 Peer - to - Peer Learning 10 % 02
6 Activity Based Learning 50 % 10
7 Project Based Learning 50 % 10
8 Field Work + Report 50 % 10
9 Industry Visit + Report 50 % 10
10 NPTEL/MOOC Courses – Registration and Assignment 50 % 10
 Submissions
NPTEL Certification 75 % 15
11 Any other Innovative Assignments (CL4 and above) 50 % 10
Note: The assignments mentioned above may be provided appropriately to the students belonging to
different bands
SEE QUESTION PAPER PATTERN:

● The question paper will have TEN full questions from FIVE Modules

● There will be 2 full questions from each module. Every question will carry a maximum of 20 marks.

● Each full question may have a maximum of four sub-questions covering all the topics under a
module.
● The students will have to answer FIVE full questions, selecting one full question from each module.
REFERENCE BOOKS:
1. Financial Accounting, S.N. Maheshwari, Suneel K. Maheshwari, Sharad K. Maheshwari, Vikas
Publishing House Pvt. Ltd. 6e, 2018.
2. Accounting for Management-Text & Cases, S. K. Bhattacharya & John Dearden, Vikas Publishing
House Pvt. Ltd. 3e, 2018.
3. "Intermediate Accounting" by Donald E. Kieso, Jerry J. Weygandt, and Terry D. Warfield.
4. Computerized Accounting, Neeraj Goyal, Rohit Sachdeva, Kalyani Publishers, 1e, and 2018.
5. Accounting for Managers, J.Made Gowda, Himalaya Publishing House, 1e, 2007
6. Financial Accounting for Management, N. Ramachandran, Ram Kumar Kakani, McGraw
Education (India) Private Limited, 4e., 2016
7. Management Accounting : Text, Problems and Cases, M Y Khan, P K Jain, Tata McGraw-Hill
Education , 7e, 2007
8. Accounting and Finance for Non- finance Managers , Jai Kumar Batra, Sage Publications, 1e,
2018.
9. Advanced Accounts : M C Shukla, T S Grewal, S C Gupta, volume I & 2, 19 e.
10. 6.Financial Accounting: R Narayanaswamy, 6e, 2007.
REFERENCE WEB LINKS AND VIDEO LECTURES (E-RESOURCES):
1. https://www.icai.org/Students.html?mod=2
2. https://www.youtube.com/watch?v=Jbp3-
AU9v_g&list=PLUkh9m2BorqmKaLrNBjKtFDhpdFdi8f7C
3. https://www.youtube.com/watch?v=Jbp3-AU9v_g&t=22s
4. https://www.youtube.com/watch?v=7rW7lpQZpqY
5. https://www.youtube.com/watch?v=Q8wKr1QDSwg
6. https://www.youtube.com/watch?v=qaDFkAh3J4k&t=5s