Course T VL PI C

V20PBA102 Course Name FINANCIAL ACCOUNTING Course Category Core Course

Code  4

Pre-requisite Courses Nil Co-requisite Courses Nil Progressive Courses

Course Offering Department DODE Data Book / Codes / Standards

Course Learning Rationale (CLR): The purpose of learning this course is to: Leaning Program Outcomes (PO)
CLR-1: Understand the basics of accounting and the preparation of financial statements 1 2 3 1 2 3 4 5 6 7 8 9 10 11 12
learn about the various tools of analysis of financial statements and the contents of annual

Ability to make compara ve analysis

CLR-2:

Enhance link between business and

Iden fying, assessing and selec ng

reports

Preparing business plan for new

CLR-3: gain knowledge on the ratios and its importance in decision making.

Ins gate entrepreneurial drive

Prac ce business ethics with
Understanding of ecosystem
CLR-4: learn about the importance of different types of budgeting for an organization

Innova on and crea vity

Effec ve Communica on
CLR-5: understand the basics of costing and its importance in the decision-making process.

Entrepreneurial thinking
Level of Thinking (Bloom)

Expected Proficiency (%)

Expected Attainment (%)

Iden fying scope

communica on

public policy
Digital skills
Course Outcomes (CO): At the end of this course, learners will be able to:

integrity

venture
digital
CO-1: Learn the basics of accounting and method of preparation of financial statement. 2 65 60 3 3 3
CO-2: Interpret the financial statements and can review the annual reports of an organization 3 70 70 3 2 2 2 3 2
CO-3: Prepare ratios, interpret them and make necessary decisions for the betterment of the company. 4 80 70 2 2 3 2
CO-4: Prepare different types of budgets 4 75 70 2 3 2 2
CO-5: Learn the concept of costing, BEP and its importance in decision making. 5 85 80 3 3 2 3

Duration (hour) 8 8 8 8 8
SLO-1 Introduction to Accountancy Financial statements – Introduction Introduction to Ratio Analyses Introduction to Budget Introduction to Costing
S-1
SLO-2 Importance of Accountancy Types Types of Ratios Significance and Characteristics Importance of Costing
SLO-1 Accounting Concepts Analysis of Financial Statements Liquidity Ratios
S-2 Types of Budgets Types of Costs
SLO-2 Accounting Conventions Vertical Analysis Problems
SLO-1 Accounting standards Solvency Ratios Functional Budget
S-3 Horizontal Analysis Cost Sheet and its components
SLO-2 Journal entry Problems Preparation
SLO-1 Ledger Posting Profitability Ratios Flexible Budget Marginal Costing
S-4 Comparative Trend Projections
SLO-2 Trail Balance Problems Preparation Simple Problems in Marginal Costing
SLO-1 Final Accounts – Introduction Cash Flow Statements Importance Market Ratios Cash Budget Break Even Point
S-5 Cash Flow Statements – Simple
SLO-2 Trading Account Problems Preparation Problems in Break Even Point
Problems
Cash Flow Statements – Simple
SLO-1 P&L Account
S-6 Problems Practice Problems in Ratios Practice Problems in Budgets Other decision-making using Costing
SLO-2 Practice Problems Annual Report - Key Components
 Schedules and notes in Annual
SLO-1 Balance sheet and Adjustments Role on Budgets
Report
S-7 Case study Case Study Case study Case Study
Mandatory Disclosure in Annual
SLO-2 Problems with adjustments Zero Based Budgeting
Report
SLO-1 Expert Talk on Analysis of Financial Expert Talk on Analysis of Financial
S-8 Problems with adjustments Case study Case study
SLO-2 Statements Statements

1. S P Gupta, K L.Gupta, “Management Accounting”, Revised Edition, 2021, Sahitya Bhawan Publications.
2. M.Y.Khan, P.K.Jain, “Management Accounting Text, problems and cases, 8th Edition, September 2021, Tata Mcgraw Hill publishing company ltd., New Delhi
Learning 3. T.S.Grewal, S.C.Gupta, “Introduction to Accountancy”, 8th revised Edition, January 2016, S.Chand& company Ltd.,New Delhi.
Resources 4. S N Maheshwari, ‘A Textbook of Accounting for Management’, 4th Edition, 2018, S Chand Publishing.
5. I M Pandey, ‘Management Accounting’, Third Edition, 2018, Vikas Publication House Pvt Ltd.

Course Designers
Experts from Industry Experts from Higher Technical Institutions Internal Experts
Mr. T.N. Sekhar, CA, CIMA Dr. N. Siva Sankaran, XLRI, Jamshedpur Dr. K. T. Vijay Karthigeyan
Dr. R. Maheswaran, ICWA, MBA, Ph.D Dr. Thenmozhi, IIT Madras Dr. T. Ramachandran