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    Iibs-Pgdm 1t-Finance Syllabus

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    This course provides an introduction to financial statements, analysis, and cost management. The course objectives are to enable students to gain knowledge of accounting concepts and principles, and to use financial and cost data for planning, decision making, and control. The course covers the conceptual basis of accounting, preparation of financial statements including the income statement, balance sheet, and notes, measuring and reporting assets, liabilities, equity, and financial statement analysis techniques. It also provides an orientation to cost accounting, including the meaning and classification of costs, and cost management techniques like marginal costing and cost-volume-profit analysis.

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    Iibs-Pgdm 1t-Finance Syllabus

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    b b
    38 views2 pages
    This course provides an introduction to financial statements, analysis, and cost management. The course objectives are to enable students to gain knowledge of accounting concepts and principles, and to use financial and cost data for planning, decision making, and control. The course covers the conceptual basis of accounting, preparation of financial statements including the income statement, balance sheet, and notes, measuring and reporting assets, liabilities, equity, and financial statement analysis techniques. It also provides an orientation to cost accounting, including the meaning and classification of costs, and cost management techniques like marginal costing and cost-volume-profit analysis.

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    IIBS-PGDM 1T-FINANCE SYLLABUS

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    This course provides an introduction to financial statements, analysis, and cost management. The course objectives are to enable students to gain knowledge of accounting concepts and principles, and to use financial and cost data for planning, decision making, and control. The course covers the conceptual basis of accounting, preparation of financial statements including the income statement, balance sheet, and notes, measuring and reporting assets, liabilities, equity, and financial statement analysis techniques. It also provides an orientation to cost accounting, including the meaning and classification of costs, and cost management techniques like marginal costing and cost-volume-profit analysis.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    38 views2 pages

    Iibs-Pgdm 1t-Finance Syllabus

    Uploaded by

    b b
    This course provides an introduction to financial statements, analysis, and cost management. The course objectives are to enable students to gain knowledge of accounting concepts and principles, and to use financial and cost data for planning, decision making, and control. The course covers the conceptual basis of accounting, preparation of financial statements including the income statement, balance sheet, and notes, measuring and reporting assets, liabilities, equity, and financial statement analysis techniques. It also provides an orientation to cost accounting, including the meaning and classification of costs, and cost management techniques like marginal costing and cost-volume-profit analysis.

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    of 2

    PGDC103: Financial Statements, Analytics & Reporting

    PERSPECTIVE OF THE COURSE


    Decision making is the core function of a manager. A potential manager must be exposed to
    the skill of sourcing information and make timely and apt decisions. One document that
    provides ample information for many decisions is ‘Annual Report’. The Annual report, a report
    prepared by the Management of the company to its owners (the shareholders) informing
    them about the performance of the company over the preceding financial year, the reasons
    and analysis for performance, gives adequate information for both insiders of the company
    and outside stakeholders. However, the big challenge is how to read and understand the
    report and how to elicit information for making decisions. This course captures the
    fundamental aspects of financial statements, its analysis and interpretation and techniques
    for managing cost.
    COURSE OBJECTIVES
    - To enable the students gain knowledge about concepts, principles and techniques of
    accounting
    - To enable the students use financial and cost data in planning, decision making and
    control
    MODULE 1 - Conceptual basis for accounting
    Introduction – Meaning & definition – Basic framework of accounting – Objectives & purpose
    of accounting – Users accounting information – Branches of accounting – Financial
    Accounting Vs Management Accounting.
    MODULE 2 -Preparation of financial statements
    GAAP – Accounting concepts & conventions – Accounting equation - Terms and jargons in
    financial statements – Understanding forms of business organization - Preparation of
    financial statements of companies : Income statement, Balance sheet, Notes to account –
    Annual reports and its contents.
    MODULE 3 - Measuring and reporting assets, liabilities and equity
    Current assets, Inventory valuation, Cost formulas (AS2) Fixed assets, cost of acquisition
    (AS 10) Depreciation methods (AS 6)- Liabilities and its classification – Introduction to IFRS
    Contemporary issues in accounting : HR accounting, Forensic Accounting, Environmental
    reporting, Corporate social reporting, Target costing, Life cycle costing.
    MODULE 4 - Financial statement analysis
    Objectives – sources – quality of earnings – window dressing – Techniques of Analysis :
    Horizontal, Vertical, trend and ratio analysis - Dupond analysis – Fund flow statement & cash
    flow statement (Using Excel)
    MODULE FIVE: ORIENTATION TO COST ACCOUNTING 1
    Meaning of Costs, Classification of Costs- mainly based on elements, functions and
    behavior. Cost Management – Techniques for controlling and reducing cost – Marginal
    Costing, Cost-volume-profit analysis, Budgetary Control.
    .
    REFERENCES
    1. Tulsian and Tulsian, “ Financial Reporting”, S.Chand
    2. Kishore, M. Ravi, “Advanced Cost Accounting and Cost systems”, Taxmann Publications
    3. Ramachandran, and Kakani, “How to Analyze Financial Statements”, Tata McGraw Hill
    4. Palat, Raghu, “How to Read Annual Reports and Balance Sheets”, JAICO Publishing
    House
    5. Dash A.P., “Financial Wisdom – Finance for Non-Finance Executives”, Biztantra
    6. Narayanaswamy R, Financial Accounting- A managerial perspective, PHI Learning Pvt
    Ltd 2014.
    7. Gupta, Ambrish, “Financial Accounting for Management – An Analytical Perspective”;
    Pearson Publications
    8. Ramachandran and Kakani- Financial Accounting for Management, Tata McGraw Hill.
    9. Vijaykumar M P., “First Lessons in Financial Reporting”, Snow White Publications
    10. Chandra, Prasanna, “Finance Sense – Finance for Non-finance Executives”, Tata
    McGraw Hill
    11. Agarwal, V. Rakesh, “Systematic Approach to Cost Accounting”, Bharat Publications

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