MBA

M24-MBA-106 Financial Statements and Analysis

Part A – Introduction
Name of Programme		MBA (2 Years)
Semester		First
Name of the Course		Financial Statements and Analysis
Course Code		M24-MBA-106
Course Type		DEC-1
Level of the course		400-499
Pre-requisite for the course (if any)		None
Course Learning Outcomes (CLO) After completing this course, the learner will be able to:		CLO 106.1: Develop an insight of postulates, principles and techniques of accounting. CLO 106.2: Understand the steps involved in preparation and analysis of financialstatements. CLO 106.3: Understand the concept of Marginal costing and Responsibility Accounting. CLO 106.4: Know the preparation of Budgets and its applications.
Credits		Theory	Tutorial	Total
		3	1	4
Teaching Hours per week		3	1	4
Internal Assessment Marks		30	0	30
End Term Exam Marks		70	0	70
Max. Marks		100	0	100
Examination Time		3 hours
Part B- Contents of the Course
Instructions for Paper- Setter: The examiner will set 9 questions asking two questions from each unit and one compulsory question by taking course learning outcomes (CLOs) into consideration. The compulsory question (Question No. 1) will consist at least 4 parts covering entire syllabus. The examinee will be required to attempt 5 questions, selecting one question from each unit and the compulsory question. All questions will carry equal marks.
Unit	Topics			Contact Hours
I	Accounting: meaning, branches, principles, concepts and conventions, accounting process; Accounting for Decision Making- A Managerial Perspective, Financial Accounting and Management Accounting, Accounting as an information system, Indian Accounting Standards			15
II	Financial statements: elements, preparation of financial statements; Financial Reporting: reporting practices, IFRS; Financial statement analysis: meaning, significance, and the analytical tools: Ratio analysis, Du Pont analysis, Cash flow analysis			15
III	Marginal costing: Cost Volume Profit and Break-even analysis, contribution margin, profit volume graph; Budgeting: conceptual framework, types of budget: Master budget, fixed and flexible budgets, Zero-base budgeting, and Performance budgeting			15

IV	Responsibility accounting and segmental analysis: meaning, types; Transfer pricing: objectives, transfer pricing methods; Contemporary issues in accounting: HR accounting and the Life Cycle Costing				15
Total Contact Hours					60
Suggested Evaluation Methods
Internal Assessment: 30			End Term Examination: 70
Ø Theory		30	Ø Theory:	70
· Class Participation:		5	Written Examination
· Seminar/presentation/assignment/quiz/class test etc.:		10
· Mid-Term Exam:		15
Part C-Learning Resources
Recommended Books/e-resources/LMS: 7. Anthony, R. N., Hawkins, D.F., & Merchant, K. A. (2006). Accounting: Text and Cases. McGraw Hill. 8. Albrecht, W.S., Stice, J.D., Stice, E.K., & Swain, M.R. (2010). Accounting: Concepts and applications. Cengage Learning. 9. Needles, B.E., & Powers, M. (2010). Principles of Financial Accounting. South Western Publication. 10. Garrison, R.H., & Noreen, E.W. (2007). Managerial accounting. McGraw Hill. 11. Anthony, R.N., Hawkins, D.F., & Merchant, K.A. (2017). Accounting: Text and Cases. McGraw Hill. 12. Khan, M.Y., & Jain, P.K. (2017). Management Accounting: Text, Problems, and cases. McGraw Hill.

MBA

MBA

MBA

Semester 1 7/7

Semester 2 7/7

Semester 3 56/56

Semester 4 58/58

M24-MBA-106 Financial Statements and Analysis

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