JNTU Anantapur First Year MBA Syllabus 2009 |
Financial Accounting for Managers |
UNIT – I : |
Introduction to Accounting: Importance, Objectives and Principles, Accounting Concepts and conventions, and The Generally Accepted Accounting Principles (GAAP). |
UNIT II : |
The Accounting Process: Overview, Books of Original Record; Journal and Subsidiary books, ledger, Trial Balance, Classification of capital and revenue expenses, Final Accounts with adjustments. |
UNIT III : |
Valuation of Fixed Assets : Tangible vs Intangible assets, depreciation of fixed assets and methods of depreciation.
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UNIT IV : |
Inventory Valuation: Methods of inventory valuation and valuation of goodwill, methods of valuation of goodwill.
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UNIT V : |
Issue of Shares and Debentures: Entries for Issue of shares, forfeiture and re-issue of forfeited shares. Issue of shares at Discount and premium. Issue and Redemption of Debentures: Meaning, issue of debentures for cash and other than cash, treatment of discounts and losses on issue, meaning of redemption, redemption out of capital and profits. |
UNIT VI : |
Financial Analysis-I: Statement of Changes in Working Capital, Funds from Operations, paid cost and unpaid costs. Distinction between cash profits and book profits. Preparation and analysis of cash flow statement and funds flow statement. |
UNIT VII: |
Financial Analysis -II Analysis and interpretation of financial statements from investor and company point of view, Horizontal Analysis and Vertical Analysis of Company Financial Statements. Liquidity, leverage, solvency and profitability ratios Du Pont Chart -A Case study on Ratio Analysis.
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UNIT VIII : |
Accounting Standards Issued by ICAI (Focus on importance of Standards to give a general view on Financial Accounting practices), Creative Financial Practices and Issues related to quality of disclosures in reported earnings, window dressing and limitations of financial statements.
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REFERENCES |
- Financial Accounting for Business Managers, Asish K. Bhattacharyya, PHI,2009
- Financial Accounting Management An Analytical Perspective, Ambrish Gupta, Pearson Education-
2009
- Financial Accounting Reporting & Analysis, Stice & Stice, Thomson-2007
- Accounting Text and Cases, Robert N.Anthony, David F.Hawkins and Kenneth A.Merchant, TMH,
2008.
- Accounting for Management, Vijaya Kumar,TMH, 2009
- Financial Accounting, Dr.S.N. Maheshwari and Dr.S.K. Maheshwari, Vikas Publishing House Pvt.
Ltd., 2007.
- Financial Accounting, Weygandt, kieso, kimmel, 4/e, Wiley India Edition, 2006..
- Accounting for Managers, Made Gowda, Himalaya, 2009
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