Financial Reporting and Analysis

Post-Graduate Diploma in Management (P/T)
(PGDM P/T)
Area: Finance
Course Title – Financial Reporting and Analysis
Duration: December 5, 2020 – February 28, 2021
Course Faculty:
Name: Sachin Choudhry

Email: schoudhry@imt.edu
Office: Faculty 1, Room # 6
Contact: 0120-4083333
Mobile: 9810636747
1
Course Description:
The course focuses on basic techniques of Financial Accounting. It has been designed to enable
the students to read, comprehend and to an extent analyze corporate financial statements. The
course is designed to provide an understanding of the role and relevance of accounting function
in an organization and also the basic concepts, techniques and methodologies relevant to
accounting function. Because Part-Time students carry a good amount of work experience, it is
expected that they already have some knowledge of business, and look to broaden their
perspectives. The course, therefore, will not hover much on numerical problem solving but focus
on accounting as a tool in business decision making. Course coverage includes: Comprehension
of financial statements including Cash Flow statements of Corporate Organizations, Accounting
of Property Plant and Equipment, and Analysis of Published Annual Reports with respect to
various financial ratios.
Learning Objectives:
This course endeavors to develop students with the following specific learning objectives –
1. To develop an understanding of the nature of accounting and its role in business

decision-making.
2. To be able to read, comprehend and analyze financial statements demonstrating both
technical and analytical capabilities.
3. To be able to apply accounting tools and techniques for better decision
making.
Pedagogy:
The course shall be delivered essentially through a fusion of lectures, exercises, and by
discussing real life financial statements to develop students’ ability to read and analyze them.
Total 16 sessions of 1 hr 15 minutes each would be conducted. Students are encouraged to
interact with the faculty during the entire duration of course delivery and particularly during
analyzing situations.
Course Requirements:
i. Since much of the course material requires class discussion, it is important that you are
prepared for the class and present and defend your ideas. Preparation for class includes
having read the assigned material.
ii. The class will be divided into a number of groups. For all group assignment(s), each
group will submit its recommendations/solutions meeting the deadlines specified by the
faculty. Late submissions will not be accepted.
iii. Class participation will be based on the value you add to the class through your
questions, statements, and comments. It is the quality of these that is more important
than the quantity.
2
iv. This course involves lots of numbers. Students are advised to bring to the class a
calculator.
v. Mobile phones shall strictly be switched off before the start of each session. Silent mode
is not permissible to ensure focused learning. Laptops/tablets can be used by the students
in the classroom only upon the instruction of the faculty.
Group Project
The group project will be an important learning tool of the course. It is essentially an application
of the classroom learnings. The project shall be assigned by the faculty at the end of session 13.
The project, while not being highly complicated, will require some deep thinking by the students
before forming a conclusion.
Assignments
i. Short Case Report: A short case report may need to be submitted.

ii. Additional assignments may be given during the course.
Evaluation
Specific Assessment
Method Weight 1 2 3
Quiz 10% √ √ √
Class Participation 20% √ √ √
Project / Cases / 20% √ √ √

Assignments
End Term 50% √ √ √

Examination
3
Recommended Text Book
Essentials of Financial Accounting, 5e, Asish K. Bhattacharya, PHI
Reference Books
1. Corporate Financial Reporting & Analysis, 2e, PHI, Ashish K. Bhattacharya.
2. Financial Accounting – A Managerial Perspective, 6e, R Narayanaswamy, PHI
3. Accounting – Text and Cases, 13e, Robert N. Anthony, David F. Hawkins and Kenneth A. Merchant,
Tata McGraw Hill.
4. Financial Accounting – Reporting and Analysis, 7e, E K Stice & J D Stice, Cengage Learning.
5. Financial Accounting, Weygandt, Kieso, Kimmel, 9e, Wiley
6. Introduction to Financial Accounting, 11e, C.T. Horngren, G. L. Sundem, J.A. Elliott, and D. Philbrick,
Pearson Prentice Hall.
7. Financial Reporting and Management Accounting, William J Bruns Jr., Thomson South-Western.
Journals
 The Chartered Accountant
 Management Accountant
 Finance India
 Journal of Accounting and Finance
Relevant Websites
 www . icai.org : ICAI

 www . my icwai.com :ICWAI
 www. Icsi .edu : ICSI
 www.mca.gov.in
 www.clb.nic.in
 www.fasb.org
 www.iasb.org
4
Course Outline: Session/Module/Reading Material
Session Topic Reading Material/Case Reference

1-3 Introduction, Accounting Textbook Chapters 1 & 2.1 – 2.5
Principles – Concepts &
Conventions
4-5 Introduction to Financial Textbook Chapters 3 & 4
Statements
6 Revenue Recognition Textbook Chapter 11.1 & 11.2
7-8 Property, Plant & Equipment Textbook Chapter 7.1 & 7.2
9 Introduction to Annual Handouts as given by the Faculty
Report
10-13 Financial Statement Analysis Textbook Chapter 15.1, 15.5.
15.6, 15.7
14-15 Statement of Cash Flows Textbook Chapter 14.3, 14.4,
14.5
16 Wrap up NA

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Post-Graduate Diploma in Management (P/T)

Course Title – Financial Reporting and Analysis

Duration: December 5, 2020 – February 28, 2021

Name: Sachin Choudhry

1. To develop an understanding of the nature of accounting and its role in business

i. Short Case Report: A short case report may need to be submitted.

Class Participation 20% √ √ √

Project / Cases / 20% √ √ √

End Term 50% √ √ √

Essentials of Financial Accounting, 5e, Asish K. Bhattacharya, PHI

1. Corporate Financial Reporting & Analysis, 2e, PHI, Ashish K. Bhattacharya.

2. Financial Accounting – A Managerial Perspective, 6e, R Narayanaswamy, PHI

5. Financial Accounting, Weygandt, Kieso, Kimmel, 9e, Wiley

 www . icai.org : ICAI

Session Topic Reading Material/Case Reference

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