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Course Outline

This document outlines the course details for Management Accounting - I, which is part of the Post Graduate Diploma in Forestry Management program for 2019-21. The course has 4 course outcomes related to understanding accounting concepts, preparing financial statements, interpreting financial statements, and analyzing organizational performance using ratios. Assessment includes quizzes, assignments, mid-term tests, and term exams. 30 sessions are allocated to lectures, exercises, cases, and readings to help students achieve the learning outcomes.

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223 views4 pages

Course Outline

This document outlines the course details for Management Accounting - I, which is part of the Post Graduate Diploma in Forestry Management program for 2019-21. The course has 4 course outcomes related to understanding accounting concepts, preparing financial statements, interpreting financial statements, and analyzing organizational performance using ratios. Assessment includes quizzes, assignments, mid-term tests, and term exams. 30 sessions are allocated to lectures, exercises, cases, and readings to help students achieve the learning outcomes.

Uploaded by

tacamp da
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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Post Graduate Diploma in Forestry Management (PGDFM) 2019-21

Term – I

MANAGEMENT ACCOUNTING – I

Course Code - 102

Course Outcomes (COs):


After completing the course, the students should be able to

104.1 Identify assets, liabilities, expenses, income, capital and draw the basic accounting
equation.

104.2 Understand and prepare classified balance sheet, profit & loss account and cash flow
statement.

104.3 Interpret the financial statements of a company

104.4 Analyze and summarize the operational and financial performance of an organisation
using ratio analysis.

Pedagogy:
Lectures, caselets, exercises, case study

Assessment Components:
Quizzes - 15% Assignments - 20% Mid-term Class Test-15%
Term Exams - 50%

Mapping of COs with Assessment Components:


Mid-term Class Term
COs Quizzes Assignment Test Exam
Quiz-1 Quiz-2 Quiz-3
102.1 3 3 1

102.2 1 3 3 2

102.3 1 3 2 1 3

102.4 2 3 1 3
Note: 3 is high, 2 is medium and 1 is low

Mapping of COs to POs:

COs PO1 PO2 PO3 PO4 PO5 PO6 PO7


102.1 1 - - - 1 - -
102.2 1 - - - 1 - -
102.3 1 1 - - 1 - -
102.4 2 1 - - 2 - 1
Note: 3 is high, 2 is medium and 1 is low

Sessions: Ashutosh Verma - 30 sessions


Suggested Readings:
Basic Text

Financial Accounting for Management by N Ramchandran and Ram Kumar Kakani, 4th ed.
McGraw Hill.

Additional Readings

Financial Accounting Tools for Business Decision Making by Kimmel, Weygandt and Kieso , 5th
ed. Wiley India.

Accounting Text & Cases by Anthony, Hawkins and Merchant

Accounting for Managers by Bhattacharya and Dearden

Financial Statement Analysis: A Practitioners’ Guide by Martin S. Fridson and Fernando


Alvarez, Wiley.

Financial Statement Analysis Workbook: A Practitioner’s Guide by Martin S. Fridson and


Fernando Alvarez, Wiley.

Financial Statement Analysis by K.R. Subramanyam, McGraw Hill.

Financial Statement Analysis by George Foster, Pearson.

Financial Statements: A Step-by-Step Guide to Understanding and Creating Financial Reports


by Thomas Ittelson.

Financial Statement Analysis (McGraw Hill Series in Advanced Topics in Finance & Accounting)
by Ray Ball and S.P. Kothari.

Work Book: Accounting Made Easy by Rajesh Agrawal and R. Srinivasan, Tata McGraw
Session Plan
Sessions Particulars

1&2 Topic Conceptual Basis of Accounting

Text Chapter 1: pg. 1-34

Mini Cases Pg. 37-40

Practice Pg. 35-36

Reading Income Statement (HBS –Note)

Balance sheet (HBS-Note)

3 &4 Topic Accounting Records and Accrual Concept

Text Chapter 5: pg. 269-295

Topic Balance Sheet


5-8
Text Chapter 2: pg.44-80

Exercise Pg.81-96

Case Rajat Jain & IIM Premier League

9-12 Topic Profit & Loss Statements

Text Chapter 3: pg. 108-161

Reading Recognising Revenue and Expenses (HBS-Note)

Exercise Pg. 161-168

13-16 Topic Cash Flow Statement

Text Chapter 4: pg. 182-226

Reading Conceptual Framework for Financial Reporting (HBS-


Note)

Case Statements of Cash Flow: Three Examples (HBS-Case)

Exercise Pg.231-246

17-20 Topic Understanding Corporate Balance sheet & P & L A/C

Reading Annual Report of Suzlon Ltd.

21-25 Topic Financial Statement Analysis

Text Chapter: 7 pg. 400-448


Reading Introduction to Financial Ratios (HBS-Note)

Case Anandam Manufacturing Company (HBS-Case)

Exercise Pg. 448-464

Practice Ratio Analysis of Suzlon Ltd. using excel

Preparation of Reports

26 & 27 Topic Accounting Standards

Text Chapter 9: pp. 549-604

Exercise Pg. 605-608

28-30 Topic Consolidated Accounts

Teaching Noes will be distributed (e-notes)

TERM EXAMS

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