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    Tlaw188l Financial-Accounting TH 1.0 0 Tlaw188l

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    Shreyaah TS
    The document outlines a course on financial accounting. The course aims to provide knowledge and skills to prepare and understand financial statements of organizations. It covers topics such as accounting fundamentals, recording transactions, ledgers, financial statements, depreciation, cash flow statements, accounting ratios, and contemporary issues. The course is divided into 10 modules taught over 60 lecture hours. Student performance will be evaluated through class tests, assignments, and a final assessment test.

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    Tlaw188l Financial-Accounting TH 1.0 0 Tlaw188l

    Uploaded by

    Shreyaah TS
    10 views2 pages
    The document outlines a course on financial accounting. The course aims to provide knowledge and skills to prepare and understand financial statements of organizations. It covers topics such as accounting fundamentals, recording transactions, ledgers, financial statements, depreciation, cash flow statements, accounting ratios, and contemporary issues. The course is divided into 10 modules taught over 60 lecture hours. Student performance will be evaluated through class tests, assignments, and a final assessment test.

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    Accountancy

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    TLAW188L_FINANCIAL-ACCOUNTING_TH_1.0_0_TLAW188L

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    The document outlines a course on financial accounting. The course aims to provide knowledge and skills to prepare and understand financial statements of organizations. It covers topics such as accounting fundamentals, recording transactions, ledgers, financial statements, depreciation, cash flow statements, accounting ratios, and contemporary issues. The course is divided into 10 modules taught over 60 lecture hours. Student performance will be evaluated through class tests, assignments, and a final assessment test.

    Copyright:

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

    Tlaw188l Financial-Accounting TH 1.0 0 Tlaw188l

    Uploaded by

    Shreyaah TS
    The document outlines a course on financial accounting. The course aims to provide knowledge and skills to prepare and understand financial statements of organizations. It covers topics such as accounting fundamentals, recording transactions, ledgers, financial statements, depreciation, cash flow statements, accounting ratios, and contemporary issues. The course is divided into 10 modules taught over 60 lecture hours. Student performance will be evaluated through class tests, assignments, and a final assessment test.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 2

    Item 68/27 - Annexure - 22

    Course Code Course Title L T M/CL C


    TLAW188L Financial Accounting 4 1 0 4
    Pre-requisite NIL Syllabus version
    1.0
    Course Objectives:
    1. The objective of this course is to acquire the knowledge and skills to prepare
    and understand the financial statements of organizations.

    Course Outcome:
    1. Demonstrate an understanding of fundamental concepts and uses of financial
    accounting.
    2. Describe how to record and report business transactions.
    3. Able to prepare the financial Statements of firm
    4. Able to understand the presentation of financial statements according to
    reporting standards.
    5. Illustrate how a statement of cash flows is prepared and evaluating the
    financial health of the firm using financial information

    Module:1 Introduction to Financial Accounting 4 Hours


    Meaning, Objectives of Accounting, Branches and Functions of accounting,
    Advantages and Disadvantages of Accounting, Parties interested in Accounting
    Information
    Module:2 Accounting Fundamentals 4 Hours
    Accounting Concepts and Conventions, Rules of Debit and Credit, Accounting
    Equation, Accounting Cycle
    Module:3 Recording Transactions 6 Hours
    Journal Entries – Simple and Compound, Subsidiary Books – Purchases Book,
    Sales Book, Cash Book (Single, Double and Triple Column)
    Module:4 Ledger and Trial Balance 6 Hours
    Posting & Balancing Ledger Accounts, and Preparation of Trial Balance
    Module:5 Final Accounts 10 Hours
    Manufacturing Account, Trading Account, Profit & Loss Account, Preparation of
    Balance Sheet, and Adjustments
    Module:6 Depreciation Accounting 6 Hours
    Meaning of Depreciation, Causes of Depreciation, Methods of Depreciation –
    Straight Line Method, Written Down Value Method, and Annuity Method
    Financial Reporting and Financial Statements of
    Module:7 7 Hours
    Companies
    International Financial Reporting Standards, Convergence with IndAS, Statement of
    Financial Position, Statement of Profit and Loss, Statement of Comprehensive
    Income, Statement of Changes in Equity, and Notes to Financial Statements
    Module:8 Cash Flow Statement 7 Hours
    Meaning and Purpose of Cash Flow Statement, Cash and Cash Equivalents,
    Classification of Activities, Direct and Indirect Method, Cash Flows from Operating,
    Investing, and Financing Activities
    Module:9 Accounting Ratios 7 Hours
    Meaning of Ratio Analysis, Advantages and Disadvantages of Ratio Analysis,
    Liquidity Ratios, Turnover Ratios, Solvency Ratios, Profitability Ratios and Valuation
    Ratios (EPS, DPS, Earnings Yeild, Dividend Yield)

    Proceedings of the 68th Academic Council (19.12.2022) 872


    Item 68/27 - Annexure - 22

    Module:10 Contemporary Issues 3 Hours


    Total Lecture hours: 60 Hours
    Text Book(s)
    S N Maheshwari, Sharad K Maheshwari&Suneel K Maheshwari (2018).
    1.
    Accountings for Management, 4th Edition, Vikas Publishing House, India
    Ashish K Bhattacharya (2020). Essentials of Financial Accounting, 5thEdtion,
    2.
    PHI, India.
    Reference Books
    1. Mohammed Hanif, Amitabha Mukherjee (2018). Financial Accounting – I,
    Revised 4th Edition, Tata McGraw Hill, India
    2. Neelakantan Ramachandran and Ram Kumar Kakani (2020). Financial
    Accounting For Management. 5thEdtion, Tata McGraw Hill India.
    3. Lt. Bhupinder (2020). Financial Accounting: Concepts and Application,
    4. Cengage, India.
    Ambrish Gupta (2018). Financial Accounting for Management, 6th Edition,
    Pearson, India.
    Mode of Evaluation: Theory – Class tests, Quizzes / Assignments / Term paper and
    FAT
    Mode of assessment: Flipped Classrooms, Case Discussion and Lectures
    Recommended by Board of Studies 18-04-2022
    Approved by Academic Council No.68 Date 19-12-2022

    Proceedings of the 68th Academic Council (19.12.2022) 873

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