COURSE DATA SHEET
PROGRAM: MBA DEGREE: MBA
COURSE: ACCOUNTING FOR SEMESTER: I CREDITS: 4
MANAGERS
COURSE CODE: PPMB1PCO5 COURSE TYPE: CORE
REGULATION:2023
SYLLABUS:
UNI DETAILS HOUR
T s
INTRODUCTION TO ACCOUNTS
Introduction to financial, cost & management accounting- GAAP Principles-
I double entry system- preparation of journal, ledger & trail balance 12
preparation of Final accounts ; trading , profit\loss a\c & balance sheet.
ANALYSIS OF FINANCIAL STATEMENTS:
Financial ratio analysis, interpretation of ratio for financial decisions –
II dupont ratios- comparative statements – common size statements. Cash 12
flow, funds flow statement analysis.
COST ACCOUNTING:
Cost accounts – classification of costs-job cost sheet – job order costing,
III activity based coasting, target costing. Marginal costing & profit planning – 12
cost volume, profit analysis – break even analysis.
BUDGETING & VARIANCE ANALYSIS:
Budgetary control – sales, production, cash flow & fixed & flexible budget
IV – standard costing & variance analysis- accounting standards & accounting 12
disclosure practices in India.
ACCOUNTING IN COMPUTERIZED ACCOUNTING:
Significance of computerized accounting system – codification & grouping
of accounts – maintaining the hierarchy of ledgers – prepackaged 12
accounting software.
V
TOTAL HOURS 60
TEXT/REFERENCE BOOKS:
BOOK TITLE/AUTHORS/PUBLICATION
1 Mark hirshey, economics for managers, 2007,Thomson learning
2 S N Maheshwari, Suneel Maheshwari & Sharad K Maheshwari Accounting for Management,
Vikas,
4rd Edition, 2018
[Link], Financial Accounting : A Managerial Perspective, PHI Learning, New
Delhi, 6th
Edition 2017.
1. [Link] for Management for
[Link]
COURSE OBJECTIVES:
Understand the operational nuances of a Finance Manager
Comprehend the technique of making decisions related to finance function
COURSE OUTCOMES:
Course code & name C203- Financial Management
COs KL Course Outcome Statements
Ununderstanding basic concepts of financial management such as decisions and
C203.1 functions of financial management. And to learn meaning and estimations of
K1
time value of money, valuation of securities and risk and return of securities.
EvaEvaluate long term investments using techniques like payback period,
C203.2 accounting rate of return, net present value, profitability index and internal
K2 rate of return and to estimate specific cost of capital and weighted average
cost of capital.
Estimate and analyze capital structure and leverages of various firms, to
C203.3 understand the concepts of dividend and examine impact of dividend policy
K3
of a firm.
C203.4 Estimate and evaluate different components of working capital such as
K3 Receivables, payables, inventory, cash, etc.,
C203.5 Exposure and knowledge of long term sources of fund namely share,
K2 debenture, term loans, private equity, venture capital, and so on.
COURSE OUTCOMES VS POs MAPPING (DETAILED; HIGH:3 ; MEDIUM:2; LOW:1):
Course code & Name: BA 5203 &
Financial
Manageme
nt
Course PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10 PO11 PO12 PSO1 PSO2
C203.1 3 2 1 2 1 1 1 2 2 - - - 2 2
C203.2 3 2 3 2 1 2 1 2 3 - - - 2 3
C203.3 3 2 3 3 1 2 3 3 1 - - - 3 3
C203.4 3 2 3 2 1 2 3 2 1 - - - 2 3
C203.5 3 2 2 2 1 3 3 1 3 - - - 3 2
C203
Average 3 2 2 2 1 2 2 2 2 - - 2 3
-
POs & PSO REFERENCE:
PO1 Management PO7 Entrepreneurial PSO1 Students should professionally exhibit their
skills
Knowledge knowledge Management Principles.
PO2 Decision Making PO8 Lifelong learning PSO2 Students should professionally demonstrate their
critical thinking and problem solving skills.
.
PO3 Communication PO9 Business career
skill
PO4 Analytical
Ability
PO5 Team and
Leadership
ability
PO6 Multidimensional
approach
COs VS POs MAPPING JUSTIFICATION:
SNO PO/PSO JUSTIFICATION
MAPPED
PO1 To illustrate the importance of Finance
PO2 To understand the financial decisions and time value of money
PO4 To learn the concept of risk and return
PO8 To enable the learners in attaining the features of shares and bonds.
C203. PO9 To illustrate the importance of concepts of financial management which enhances the decisions.
1 PSO1 To relate the significance of single assets and portfolio.
PSO2 To enable the learners in knowing the time value of money..
PO1 To insists on the formulation of capital budgeting
PO2 To design the techniques based on the cash flows.
PO3 To make the learners understand the role of DCF techniques
PO4 To investigate the methods of cost of capital
C203.
PO6 To illustrate the importance of capital budgeting
2
PO8 To relate techniques with financial practices in an organization
PO9 To learn about the formulation, components of ARR, NPV,etc.
PSO1 To enable the learners in formulating the investment decisions
PSO2 To illustrate the analysis of specific cost and overall cost of capital
PO1 To know about the financing and dividend decision.
PO2 To learn about capital structure to make proper financial decisions.
PO3 To make the learners understand the role of leverages and EPS.
PO4 To gain knowledge about various models of dividend decisions.
C203.
PO6 To relate financing decision with dividend policy
3
PO7 To make the learners understand the capital structure models.
PO8 To understand the importance of dividend decisions in different scenario
PSO1 Concepts like leverages, dividend, capital structure which enhances to make financial resolutions
PSO2 To illustrate the importance of dividend and leverages for conclusions.
PO1 To illustrate the importance of working capital management
PO2 To investigate the concepts and estimation of working capital
PO3 To learn about the trade credit for working capital management.
PO4 To implement account receivables to understand the working capital.
C203.
PO6 To relate bank finance, commercial paper with working capital finance.
4
PO7 To insist on study about finance trading and cash management.
PO8 To understand the methods required for working capital management.
PSO1 To know the methods which would study about the working capital.
PSO2 The concepts like trade credit, commercial paper, bank finance and working capital finance helps to
make decisions in capital management.
PO1 To know about the long terms sources of finance in stock market.
PO2 To remember the stock market which are essential for making decisions in long term finance.
PO3 To investigate the concepts of shares and debentures.
PO4 To know about the capital financing related to purchase and venture capital
C203.
PO6 To understand the various measures to be carried out for long term finance.
5
PO7 To know the role of shares, debentures and private equity.
PO9 To know the importance of venture capital financing
PSO1 To understand the concepts of shares, debentures, terms loans, etc.
PSO2 To relate the importance of long term finance which brings a major decisions in stock market.
GAPS IN THE SYLLABUS - TO MEET INDUSTRY/PROFESSION REQUIREMENTS, POs & PSOs:
SNO DESCRIPTION PROPOSED
ACTIONS
1 Corporate governance. Seminar
PROPOSED ACTIONS: TOPICS BEYOND SYLLABUS/ASSIGNMENT/INDUSTRY VISIT/GUEST LECTURER/NPTEL ETC
TOPICS BEYOND SYLLABUS/ADVANCED TOPICS/DESIGN:
1 Crypto currency
WEB SOURCE REFERENCES:
1 [Link]
2 [Link]
DELIVERY/INSTRUCTIONAL METHODOLOGIES:
☐ CHALK & TALK ☐ STUD. ASSIGNMENT ☐ WEB RESOURCES ☐ NPTEL/OTHERS
☐ LCD/SMART BOARDS ☐ STUD. SEMINARS ☐ ADD-ON COURSES ☐ WEBNIARS
ASSESSMENT METHODOLOGIES-DIRECT
☐ ASSIGNMENTS ☐ STUD. SEMINARS ☐ TESTS/MODEL EXAMS ☐ UNIV. EXAMINATION
☐ STUD. LAB PRACTICES ☐ STUD. VIVA ☐ MINI/MAJOR PROJECTS ☐ CERTIFICATIONS
☐ ADD-ON COURSES ☐ OTHERS
ASSESSMENT METHODOLOGIES-INDIRECT
☐ ASSESSMENT OF COURSE OUTCOMES (BY FEEDBACK, ONCE) ☐ STUDENT FEEDBACK ON FACULTY (TWICE)
☐ ASSESSMENT OF MINI/MAJOR PROJECTS BY EXT. EXPERTS ☐ OTHERS
INNOVATIONS IN TEACHING/LEARNING/EVALUATION PROCESSES:
1. Usageof Google Classrooms
2. Seminar in Content beyond Syllabus
Prepared by Approved by
(Faculty) (HOD)
