Course Name : Business Accounting
Still no participant
Still no reviews
Module: I
Introduction to Financial Accounting. Accounting as an Information System. Importance, Scope, and Limitations. Users of Accounting Information. Generally Accepted Accounting Principles. The Accounting Equation. Nature of Accounts and Rules of Debit and Credit. Recording Transactions in General Journal. Recording Transactions in three column Cash Book. An overview of Subsidiary books – Purchase Book, Purchase Returns Book, Sales Book, and Sales Returns Book. Opening and Closing Entries. Preparation of Ledger Accounts.
Module: II
Introduction to International Financial Reporting Standards (IFRS). Understanding Accounting Standards issued by the ICAI related to Disclosure of Accounting Policies, Depreciation Accounting, and Revenue Recognition. Methods of charging Depreciation Straight-line Method, and Written-down-value Method. Preparation of Trial Balance. Adjustment Entries. Post-adjusted Trial Balance. Bank Reconciliation Statement.
Module: III
Preparation of Financial Statements: Preparing Trading Account, Profit & Loss Account and Balance Sheet for a Sole Proprietor. Understanding contents of Financial Statements of a Joint Stock Company as per Companies Act 2013. Understanding the contents of a Corporate Annual Report. Preparation of Cash Flow Statement as per AS-3 (revised).
Module: IV
Analyzing Financial Statements: Objectives of Financial Statement Analysis; Sources of Information; Standards of Comparison; Techniques of Financial Statement Analysis - Horizontal Analysis, Vertical Analysis, and Ratio Analysis. Meaning and Usefulness of Financial Ratios; Analysis of Financial Ratios from the perspective of different Stakeholders like Investors, Lenders, and Short-term Creditors; Profitability Ratios, Solvency Ratios, Liquidity Ratios, and Turnover Ratios; Limitations of Ratio Analysis.
Project Details:
Text Books:
.Journals:
Links to websites:
Discussion of Course Contents and Session Plan
Introduction to Accounting: Role of accounting in an organization
https://www.slideshare.net/Kapooraditya12/introduction-to-accounts-38777855
Links of accounting with every aspect of the business - Accounting with Management, Economics, IT, Statistics, HR, Marketing and Production , Cash-based vs Accrual based accounting.
https://www.iedunote.com/accounting-relation-other-discipline
https://www.slideshare.net/spranyoto/finon-accrual-vs-cash-basis-accounting
Accounting Cycle, Basic Accounting Terms, Accounting Year, Financial Year, Basic Accounting Terms.
https://www.slideshare.net/kulbeerbumrah/accounting-cycle-32450694
Assignment for the students to list out 30 Assets, 15 Liabilities, 50 Expenses & Losses, and 15 Income & Gain.
Students' Presentation
Accounting as an Information System, Users of Accounting information (specifically the difference in financial information required by the Board, CXO levels, field-level staff, stock exchanges, auditors and regulators, etc.
https://www.slideshare.net/Pulkitbordia/users-of-accounting-information-28518042
Balance Sheets items, and Profit & Loss Accounts items,
Chart of Accounts (relevance to reporting)
Project on Preparation of Chart of Account of Different Companies
Students' Presentation
Accounting Equation, Double Entry System
https://courses.lumenlearning.com/vccs-acc211-17sp/chapter/the-basic-accounting-equation/
Project prepare balance sheet with account equation
Students' Assignment on Preparation of Balance Sheet with the help of Accounting Equation.
The Accounting Process: The Journal, the Ledger, and the Trial Balance
https://www.learnpick.in/prime/documents/ppts/details/649/journal
The Accounting Process: The Journal, the Ledger, and the Trial Balance
https://www.learnpick.in/prime/documents/ppts/details/649/journal
Subsidiary books – Purchase Book, Purchase Returns Book, Sales Book, and Sales Returns Book. Opening and Closing Entries.
https://www.slideshare.net/PrinsonRodrigues1/subsidiary-books-financial-accounting
Assignment for the Students to find out the various pieces of information required to different users of Accounting.
The Accounting Process: The Journal, the Ledger, and the Trial Balance
Introduction to International Financial Reporting Standards (IFRS). Understanding Accounting Standards issued by the ICAI related to Disclosure of Accounting Policies.
Depreciation: Meaning Causes, Factors affecting depreciation, Methods of providing depreciation, Straight Line Method & Diminishing Balance Method
https://www.slideshare.net/vikasvadakara/depreciation
https://www.youtube.com/watch?v=6SY8s1_OEro
Depreciation Account, Revenue Recognition
Profit & Loss Accounts items- Revenue, Expenses, Operating and Non-operating, Profit/Gain, EBDITA, EBDIT, DBIT, EBT, EAT, etc.
https://www.slideshare.net/ashwinprince/profit-and-loss-account-76600151
Balance Sheets items- Types of Assets and Liabilities
Preparation of Trading Account and Profit and Loss Account and Balance Sheet
https://www.learnpick.in/prime/documents/ppts/details/4030/final-accounts
Preparation of Trading Account, Profit & Loss Account, Balance Sheet with Practice Problems
Students' Presentation
Field studies for collecting the data for preparation of Financial Statement
Students' Presentation
Preparation of Trading Account, 6 Profit & Loss Account, Balance Sheet in Excel
Preparation of Financial Statements: Preparing Trading Account, Profit & Loss Account and Balance Sheet with Adjustment
Students' Presentation
Cash Flow Statement: Operating, Investment and Financing Activities
https://www.slideshare.net/hitesh447/cash-flow-statement-presentation
Corporate Financial Statements, Financial Statements of a company
https://slidemodel.com/templates/financial-statements-powerpoint-template/
Project Financial Statements of a company
https://slidemodel.com/templates/financial-statements-powerpoint-template/https://www.youtube.com/watch?v=KD_cL-6jmms
Content of Annual Report
Workshop on Case Study of Tata Steel Annual Report
Students' Presentation
https://www.slideshare.net/linusxa/contents-of-an-annual-report
Project on Financial Statements of a company - From Annual Report like TCS, TVS Motor, Tata Steel, RIL, etc.
Students' Presentation
Overview of Financial Statements Analysis, Business Analysis ,Types of Business Analysis, Components of Business Analysis
https://www.slideshare.net/waelsaid75/business-analysis-fundamentals-13531682
Project on Business Analysis- From Annual Report like TCS, TVS Motor, Tata Steel, RIL, etc.
Students' Presentation
Analysis of Financial Statements Meaning Significance Objectives Advantages
https://www.slideshare.net/bentot25/financial-statement-analysis-35636795
Tools of Analysis of Financial Statements
https://www.slideshare.net/johnobote/tools-of-financial-analysis-and-control
Project on Analysis of Financial Statements
Students' Presentation
Comparative Finance Statements Analysis
Students will prepare the comparative financial statement data in excel
Common Size Financial Statement Analysis
Students will prepare the common size financial statement data in excel
Trend Analysis
Students will prepare the trend analysis financial statement data in excel
Project on Analysis of Financial Statements
Students' Presentation
Liquidity Ratios and Efficiency Ratios
Students will find out the Liquidity Ratios and Efficiency Ratios in excel
Leverage Ratios and Coverage Ratio
Students will find out the Leverage Ratios and Coverage Ratio in excel
Profitability Ratios
Students will find out the Profitability Ratios in excel
Project on Analysis of Financial Statements
Students' Presentation
Working as an Associate Professor (Finance) in the School of Management, Centurion University, and Management, Bhubaneswar. Completed MBA from Kanchipuram University in 1998 with specialization in Finance and done Ph.D. entitled “The Impact of Inflation on Business Performance under Conditions of Limited Financial Disclosure: Case of Firms Operating in India”. Have 15 years of teaching […]
Recent Comments