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MBA I

The document outlines the Master of Business Administration course on Financial Reporting and Statement Analysis, detailing its learning objectives and outcomes. It covers key topics such as financial accounting principles, depreciation methods, management accounting, and cost accounting techniques. The course aims to equip students with the skills to analyze financial statements, understand budgeting, and apply cost control methods.

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Anirban Biswas
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© © All Rights Reserved
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Download as PDF, TXT or read online on Scribd
2 views

MBA I

The document outlines the Master of Business Administration course on Financial Reporting and Statement Analysis, detailing its learning objectives and outcomes. It covers key topics such as financial accounting principles, depreciation methods, management accounting, and cost accounting techniques. The course aims to equip students with the skills to analyze financial statements, understand budgeting, and apply cost control methods.

Uploaded by

Anirban Biswas
Copyright
© © All Rights Reserved
Available Formats
Download as PDF, TXT or read online on Scribd
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12/30/24, 11:44 AM Camu - Your Campus

Master of Business Administration

Category T P L Credit

11.509 Financial Reporting, Statement Analysis


Core 0 0 3 3

Preamble
Course Learning Objective: CLO 1: Understand the scope, objectives and branches of financial accounting, Journal, Ledger, Trial Balance as
well as errors disclosed by it and preparation of P/L statement and Balance sheet for ascertaining the financial position of the business.
CLO 2: To develop an understanding of the concept of depreciation, methods of depreciation, amortization, obsolescence, depletion and an
understanding of capital and revenue expenditures and receipts.
CLO 3: To enable learners to understand, develop and apply the principles and functions of management accounting and role of budgeting in
business management as well as classifications of budget and essentials of effective budgeting.
CLO 4: Understanding of the concepts of cost, elements of cost, cost sheet and techniques of costing and provide students with an
understanding of the importance of standard costing and variance analysis as a tool of cost reduction.
Course Outcome: On completion of the Course, the students will be able to: CO 1: Understand the concepts and format for journal entries,
ledger posting, preparation of trial balance, methods of allocating error in trial balance and analyse a firm’s financial activities using financial
statement analysis tools to know the company’s overall performance.
CO 2: Analyse the factors affecting depreciation, fixed & reducing instalment method and analyse the difference between capital and revenue
expenditure.
CO 3: Apply management accounting and its objectives in facilitating decision making and create cash flow & fund flow statement in planning
for intermediate and long term finance as well as understand the benefits of different types of budgets in an organization.
CO 4: Understand the concepts of cost, evaluate different types of cost,cost sheet, methods of costing, marginal costing and its application in
real life. Also evaluate the material and labour cost variance for cost control.
Prerequisite
No pre-requites
Course Outcomes
On the successful completion of the Course, students will be able to

CO1. CO 1: Understand the concepts and format for journal entries, ledger posting, preparation of trial Understand - Affective
balance, methods of allocating error in trial balance and analyse a firm’s financial activities using financial
statement analysis tools to know the company’s overall performance.

CO2. Analyse the factors affecting depreciation, fixed & reducing instalment method and analyse the Analyze - Affective
difference between capital and revenue expenditure.

CO3. Apply management accounting and its objectives in facilitating decision making and create cash flow Apply - Affective
& fund flow statement in planning for intermediate and long term finance as well as understand the benefits
of different types of budgets in an organization.

CO4. Understand the concepts of cost, evaluate different types of cost, cost sheet, methods of costing, Understand - Affective
marginal costing and its application in real life. Also evaluate the material and labour cost variance for cost
control.

Mapping With Program Outcomes

COs PO 1 PO 2 PO 3 PO 4 PO 5

CO1 M - - - -

CO2 - L - - -

CO3 S - - - -

CO4 M - - - -

S- Strong; M - Medium; L - Low


Assessment Pattern

https://camu.in/#/subjoutlay 1/2
12/30/24, 11:44 AM Camu - Your Campus

Master of Business Administration

Continious Assessment Tests


Blooms Taxononmy Learning Domain
10

Remember Cognitive 5

Understand Cognitive 5

Program Level Assessment Questions


No Program level assessments defined
Syllabus
Unit I: Introduction to Financial Accounting Introduction; Scope and Objectives; Branches of Accounting; Accounting Principles and Standards.
Journalizing Transactions: Recording of Transaction, Advantages of Journal, Classification of Accounts and its Rules, Compound Entries;
Ledger: Introduction, Posting and its Rules; Trial Balances: Trial Balance Preparation, Errors Disclosed by Trial Balance, Methods of Allocating
Errors in Trial Balance. Profit and Loss Statement; Balance Sheet; Final Accounts: Adjustments. Unit II: Depreciation
Meaning,definition,obsolescence,depletion,amortization,fluctuatuion, causes of depreciation, factors affecting depreciation, methods of
providing depreciation, accounting treatment, fixed and reducing instalment system their advantages and change in method. Capital
Expenditure; Revenue Expenditure; Deferred Revenue Expenditure; Capital Receipts; Income Statements: Unit III: Management accounting
Concept, need, importance and scope; Principles, Functions and Scope of Management Accounting; its Limitations; Management Accountant:
Functions; cash flow statement, fund flow statement, Budgetary control-meaning, need, objectives, essentials of budgeting, different types of
budgets; Unit IV: Cost Accounting Basic Cost Concepts; Components of Total Cost; Elements of Cost and Cost Sheet; Methods, Systems and
Techniques of Costing. Standard costing and variance analysis (materials, labour): Marginal costing and its application in managerial decision
making
Textbook
Accounting for Management, Maheshwari. S.N (2009). 2nd Edition. Sultan Chand & Sons
References
BASIC Accounting, M.Y.Khan and P.K.Jain (2010) 5th Edition, Tata Mc Grew Hill.
• Accounting Theory and Practice, Glautier. M.W.E. And Underdown B. (2010). Financial Times/ Pearson
• Management Accounting, M.A. SAHAF- S.chand
• Comprehensive Accountancy By S.A.Siddiqui
• Jain S.P. and Narang K.L. Advanced Cost Accounting, Kalyani Publishers Ludhiana.
• Khan M.Y. and Jain, P.K. Management Accounting, TMH, N. Delhi.
Course Outlay Designers
1) MR Poddar Neeraj Kumar
2) MS BHARTI SONAL

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