Fam
2
(14E00104) FINANCIAL ACCOUNTING FOR MANAGERS The Objective of the course is to provide the basic knowledge of boo accounting and enable the students to understand the Financial Statements and ma financial accounts of a company. * Standard discountin and statistica! ta"!#s to "# a!!o$#d in t%# #&a'inations 1 Introduction to Accountin Definition !mportance Objectives uses of accounting and book keeping "s #ccounting Single entry and double entry systemsclas of accounts $ rules of debit % credit. & T%# Accountin roc#ss Overview 'ooks of Original (ecord)*ournal and Subsidiary books ledger Trial 'alance Final accounts+ Trading accounts, loss accounts, 'alance sheets with adjustments accounting principles. +a!uation o, ass#ts + !ntroduction to Depreciation,methods /Simple problems fro Straight line method Diminishing balance method and #nnuity method0. !nve "aluation+ ethods of inventory valuation /Simple problems from 2!FO Simple #verage % 3eighted #verage0. "aluation of goodwill, methods of valu goodwill. 4 Financia! Ana!-sis.I Objectives of fund flow statement, steps in preparation of flow statement Objectives of cash flow statement, -reparation of cash flo , funds flow statement "s cash flow statement 5 Financia! Ana!-sis .II #nalysis and interpretation of financial statemen investor and company point of view 2i6uidity leverage solvency and prof ratios $ Du -ont 7hart ,# 7ase study on (atio #nalysis -reparati (econciliation Statement. R#,#r#nc#s Financial #ccounting Dr.S.8. aheshwariand Dr.S.9. aheshwari "ikas -ublishing :ouse -vt. 2td. Financial #counting -.7.Tulisan S.7hand #ccountancy . - ;upta % #garwal S.7hand Financial #ccounting for 'usiness anagers #sish 9. 'hattacharyya -:! Financial #ccounting anagement #n #nalytical -erspective #mbrish ;upta -earson <ducation #ccounting and Financial anagement Thukaram (ao 8ew #ge !nternationals. Financial #ccounting (eporting % #nalysis Stice % Stice Thomson #ccounting for anagement "ijaya 9umarT : #ccounting for anagers ade ;owda :imalaya #ccounting for anagement 8.-.Srinivasan % .Shakthivel urugan S.7ha
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Transcript of Fam
(14E00104) FINANCIAL ACCOUNTING FOR MANAGERSThe Objective of the course is to provide the basic knowledge of book keeping and accounting and enable the students to understand the Financial Statements and make analysis financial accounts of a company. * Standard discounting and statistical tables to be allowed in the examinations.
1. Introduction to Accounting: Definition, Importance, Objectives, uses of accounting and book keeping Vs Accounting, Single entry and double entry systems,classification of accounts rules of debit & credit.
1. The Accounting Process: Overview, Books of Original Record; Journal and Subsidiary books, ledger, Trial Balance, Final accounts: Trading accounts- Profit & loss accounts- Balance sheets with adjustments, accounting principles.
1. Valuation of assets: Introduction to Depreciation-methods (Simple problems from Straight line method, Diminishing balance method and Annuity method). Inventory Valuation: Methods of inventory valuation (Simple problems from LIFO, FIFO, Simple Average & Weighted Average). Valuation of goodwill- methods of valuation of goodwill.
1. Financial Analysis-I: Objectives of fund flow statement- steps in preparation of fund flow statement, Objectives of cash flow statement- Preparation of cash flow statement - funds flow statement Vs cash flow statement
1. Financial Analysis -II Analysis and interpretation of financial statements from investor and company point of view, Liquidity, leverage, solvency and profitability ratios Du Pont Chart -A Case study on Ratio Analysis, Preparation of Bank Reconciliation Statement.References:1. Financial Accounting, Dr.S.N. Maheshwari and Dr.S.K. Maheshwari, Vikas Publishing House Pvt. Ltd., 1. Financial Acounting , P.C.Tulisan ,S.Chand1. Accountancy .M P Gupta & Agarwal ,S.Chand 1. Financial Accounting for Business Managers, Asish K. Bhattacharyya, PHI1. Financial Accounting Management An Analytical Perspective, Ambrish Gupta, Pearson Education1. Accounting and Financial Management, Thukaram Rao, New Age Internationals.1. Financial Accounting Reporting & Analysis, Stice & Stice, Thomson1. Accounting for Management, Vijaya Kumar,TMH1. Accounting for Managers, Made Gowda, Himalaya1. Accounting for Management , N.P.Srinivasan, & M.Shakthivel Murugan, S.Chand
