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    Course outline-ACT 5001

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    rajesh shekar
    1. The document outlines the course details for Financial Accounting at T.A. Pai Management Institute. 2. The course aims to help students understand financial data and statements, prepare key financial documents like income statements and balance sheets, and analyze a company's financial performance. 3. Key topics covered include the accounting cycle, measuring income, inventory valuation, depreciation of property and equipment, cash flow statements, and financial statement analysis. Students will be assessed through mid-term and end-term exams, quizzes, and a group case analysis assignment.

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    Course outline-ACT 5001

    Uploaded by

    rajesh shekar
    52 views5 pages
    1. The document outlines the course details for Financial Accounting at T.A. Pai Management Institute. 2. The course aims to help students understand financial data and statements, prepare key financial documents like income statements and balance sheets, and analyze a company's financial performance. 3. Key topics covered include the accounting cycle, measuring income, inventory valuation, depreciation of property and equipment, cash flow statements, and financial statement analysis. Students will be assessed through mid-term and end-term exams, quizzes, and a group case analysis assignment.

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    1. The document outlines the course details for Financial Accounting at T.A. Pai Management Institute. 2. The course aims to help students understand financial data and statements, prepare key financial documents like income statements and balance sheets, and analyze a company's financial performance. 3. Key topics covered include the accounting cycle, measuring income, inventory valuation, depreciation of property and equipment, cash flow statements, and financial statement analysis. Students will be assessed through mid-term and end-term exams, quizzes, and a group case analysis assignment.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    52 views5 pages

    Course outline-ACT 5001

    Uploaded by

    rajesh shekar
    1. The document outlines the course details for Financial Accounting at T.A. Pai Management Institute. 2. The course aims to help students understand financial data and statements, prepare key financial documents like income statements and balance sheets, and analyze a company's financial performance. 3. Key topics covered include the accounting cycle, measuring income, inventory valuation, depreciation of property and equipment, cash flow statements, and financial statement analysis. Students will be assessed through mid-term and end-term exams, quizzes, and a group case analysis assignment.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 5

    T. A.

    PAI MANAGEMENT INSTITUTE (TAPMI), MANIPAL


    FINANCIAL ACCOUNTING

    Programme: PGDM
    Batch: 2019-2021
    Term: 1
    Course Name: Financial Accounting – ACT 5001
    Credits: 2 (20 Hours)
    Course Instructors: Prof. Prince Doliya (Core), Prof. Vrishali N Bhat (Core)

    PART 1
    INTRODUCTION
    The topics of the course cover financial accounting concepts. Management students need to
    understand financial data and coordinate their decision making by using such data developed by
    accounting executives. This requires an understanding on how financial statements are prepared
    and the assumptions in their preparations rather than a mastery of accounting techniques.

    COURSE OBJECTIVES (CO):


    1. Ability to prepare the financial statements
    2. Ability to evaluate the economic reality of business transactions and apply appropriate
    accounting measures that ensure fair representation in financial statements.
    3. Develop an ability to interpret and assess financial performance of business organization

    COURSE LEARNING OUTCOMES (CLO):


    Upon completion of the course,

    CLO 1: Students will be able to prepare financial statements - income statement, balance sheet
    and cash flow statement. (PLG1)
    CLO 2: Students will be able to evaluate the business context and identify appropriate
    accounting
    policies related to revenue recognition, inventory valuation, valuing PP & E and
    depreciation.

    CLO 3: Students will be able to analyse published financial statements and related disclosures.
    (PLG 2)
    COURSE CONTENT:

     Accounting cycle – business transactions to financial statements


     Measuring income
     Inventory Valuation
     PP & E, Depreciation/Amortisation
     Investments, Liabilities and Shareholders’ equity
     Cash flow statement
     Analysis of financial statements

    PRESCRIBED TEXT BOOK:

    R. Narayanaswamy (2017), Financial Accounting A Managerial Perspective (6 thEdition), New


    Delhi: Prentice Hall India Learning Private Limited.

    REFERENCE BOOK:
    Students can also refer to other books to supplement their study:

    Robert N. Anthony, David F. Hawkins, Kenneth A. Merchant (2008), Accounting: Text and Cases,
    (12th edition), New Delhi: Tata McGraw Hill.

    POLICY ON PLAGIARISM:

    All students should be familiar with the Institute’s policy (PGP Handbook) on academic integrity.
    Plagiarism of any kind and to any extent will result in the assessment as ‘zero’ for that particular
    component, with no further opportunity to improve. Repetition of the offence would result in
    failure in the subject.
    ASSESSMENT SCHEME AND WEIGHTAGE:

    {A} END-TERM

    Evaluation Weightage (%) Duration (in minutes) Open/close Book CLO Tested

    Closed Book --
    Mid-Term 20 90

    CLO1, CLO2 & CLO3


    End-Term 50 180 Closed Book

    {B} OTHER EVALUATIONS:

    Evaluation Unit of
    S.No. Weight Time CLO
    Type Evaluation

    After completing 11th


    1 Quiz 1 Individual 10% -
    session
    Group
    2 Group 20% Company Analysis -
    Assignment

    PART 2: SESSION PLAN

    Session Topic Pedagogy Reading Case


    Income measurement,
    Preparation of Lecture,
    1
    Income Statement and Problem Solving
    Balance Sheet
    Income measurement,
    Preparation of
    2 Case discussion Hamilton’s Electronics Service
    Income Statement and Inc.
    Balance Sheet
    Income measurement,
    Preparation of
    3 Case discussion Monterrey Manufacturing
    Income Statement and Company
    Balance Sheet
    Lecture, Text Book
    4 Cash Flow Statement Cash Flow Statement
    Problem Solving Chapter 13
    Lecture, Text Book
    5 Cash Flow Statement Cash Flow Statement
    Problem Solving Chapter 13
    Lecture, Text Book
    6 Cash Flow Statement Cash Flow Statement
    Problem Solving Chapter 13

    7 Revenue Recognition Case discussion Double G Western Wear


    Session Topic Pedagogy Reading Case
    Lecture, Text Book
    8 Inventory Valuation
    Problem Solving Chapter 5
    Long Term Assets and Lecture, Text Book
    9
    Depreciation Problem Solving Chapter 6
    Lecture, Text Book
    10 Liabilities and Equity Problem Solving Chapter
    Chapter 9 ,10,11
    Lecture,
    Financial Statement Problem Solving Text Book
    11
    Analysis and Case Chapter 12
    discussion
    Lecture,
    Text Book
    Financial Statement Problem Solving
    12 Chapter 12
    Analysis and Case
    discussion

    Financial Statement Text Book Under Armour Under Pressure:


    13 Case Discussion
    Analysis Chapter 12 Ratio Analysis -

    14 Course Review Lecture - -

    PLG MAPPING FOR THE COURSE


    Addressed
    CLO
    PLG# Program Level Learning Goal* by Course?
    No.
    (Yes / No)
    Application of Fundamentals
    PLG1 Traits: Demonstrate application of functional / conceptual YES CLO 1
    knowledge to business situations
    Problem Identification and Solution
    PLG2 Traits: Demonstrate ability to identify a problem, critically assess YES CLO 3
    various alternatives and suggest appropriate solution

    Integrative Thinking
    Traits: Demonstrate ability to identify inter-linkages among
    PLG3 NO NA
    functional areas within an enterprise and assess the impact of
    external environment on its performance
    Effective Communication
    PLG4 NO NA
    Traits: Demonstrate proficiency in Oral and Written Communication
    Ethical Responsibility
    PLG5 Traits: Demonstrate awareness and assess impact of ethical NO NA
    behaviour on business
    Leadership
    PLG6 Traits: Demonstrate capability to take leadership role in a business NO NA
    situation
    PART 3: SUPPLEMENTARY INFORMATION
    Assignment:
    The students will be required to choose any one company of their choice, download its annual
    report and collected relevant information about it from other sources like company websites and
    analyse the company.

    *******

    Faculty
    Endorsed by: ___________________________
    Prof. Prince Doliya Signature & Date: _____________
    Signature & Date: ________________________
    Prof. Vrishali N Bhat Signature & Date: ____________

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