Syllabus
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Course Code: MBA -105 Course Name: Financial Reporting, Statements and Analysis |
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| MODULE NO / UNIT | COURSE SYLLABUS CONTENTS OF MODULE | NOTES |
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| 1 | Accounting principles, concepts and conventions, Accounting process, Preparation of Financial statements, Financial Reporting and the reporting practices. Accounting for Decision Making- A Managerial Perspective, Financial Accounting and Management Accounting, Accounting as an information system, Indian Accounting Standards, IFRS. Preparation of the financial statements. Financial statement analysis: Meaning, significance, and the analytical tools: Ratio analysis; Du Pont analysis and the Cash flow analysis. Marginal costing: Cost Volume Profit and Break even analysis, contribution margin, profit volume graph, make or buy decision, dropping a product line and accepting a special order. Budgeting: conceptual framework; types of budget: Master budget, fixed and flexible budgets, Zero-base budgeting and Performance budgeting. Responsibility accounting and segmental analysis- meaning, types, process, advantages, Transfer pricing: objectives, transfer pricing methods; Contemporary issues in accounting: HR accounting and the Life Cycle Costing. |
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