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Financial Accounting (PGP) Course Outline

The Financial Accounting course at the Indian Institute of Management, Bangalore, aims to equip students with the ability to analyze business transactions, understand financial reports, and prepare financial analyses. It consists of three modules covering basic accounting principles, measurement and reporting of financial elements, and analysis of financial statements. The course includes lectures, case discussions, and the review of an annual report from an Indian company.

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25 views2 pages

Financial Accounting (PGP) Course Outline

The Financial Accounting course at the Indian Institute of Management, Bangalore, aims to equip students with the ability to analyze business transactions, understand financial reports, and prepare financial analyses. It consists of three modules covering basic accounting principles, measurement and reporting of financial elements, and analysis of financial statements. The course includes lectures, case discussions, and the review of an annual report from an Indian company.

Uploaded by

ramakrishnan
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 DOC, PDF, TXT or read online on Scribd
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Indian Institute of Management, Bangalore

Post Graduate Programme in Management


Course Outline
Course Title: Financial Accounting
Area: Finance & Control Term: 1 Credits: 3 (20 sessions of 90 minutes each)
Core Prerequisite/ No pre-requisites and no concurrent inputs are necessary for this course.
Core Concurrent
Inputs
Course Objective 1. Appreciate the information needs of different categories of users of
company financial reports, with a special emphasis on the needs of
shareholders and lenders.
2. Understand the significance of accounting principles and standards and the
systems and processes involved in preparing and presenting financial
reports.
3. Analyse and interpret financial reports.

At the end of the course, students should :

i. be able to analyse business transactions in a systematic manner.


ii. have a comprehensive understanding of the information available in
financial reports.
iii. be able to prepare a financial analysis of a company.

Modules Title/description of each module


1. The Basic This module provides an overview of financial reporting and accounting
Accounting systems and discusses the role of accounting in providing information for
Model decisions. It explains the basic transaction processing model and the accounting
principles and concepts relevant to the preparation of financial statements from
transactions and documents.

 Accounting as an Information System


 Reading and Understanding Financial Statements
 Recording Business Transactions
 Measuring Business Income
 Completing the Accounting Cycle

(Number of Sessions: 6)
2. Measuring and This module presents the generally accepted accounting principles that are used
Reporting in the preparation and presentation of financial statements. It explains the
Assets, Liabilities accounting standards applicable to certain major items that appear in financial
And statements and relevant legal requirements relating to disclosure.
Shareholders’
Equity  Internal Control Systems, Revenues, Cash, and Receivables
 Investments
 Inventories
 Fixed Assets
 Liabilities
 Shareholders’ Equity
(No of Sessions: 7)
3. Analysing And This module deals with the analysis and interpretation of financial statements
Interpreting using financial ratios, trends, common-size statements, etc. and the study of and
Financial inter-relationship among the components of the statement of cash flows. It
Statements identifies difficulties in comparing financial statements of one or more firms.

Financial Statement Analysis


Statement of Cash Flows
(No of sessions: 6)
Review Session 1
Pedagogy Topics will be covered by a mix of lectures, case discussion and analysis of real
financial statements.

Essential Reading: R. Narayanaswamy, Financial Accounting: A Managerial


Perspective, Latest edition, Prentice-Hall of India, New Delhi.

or

Any equivalent book on financial accounting covering the above topics


prescribed jointly by the Instructors.

At least one annual report of an Indian company will be reviewed


comprehensively by all the instructors.

Changes Cost Accounting was excluded. Costing is now a separate core course.

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