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Accm506:Financial Reporting, Statements and Analysis-I: Session 2022-23 Page:1/2

This course covers interpreting accounting standards and classifying economic events, analyzing transactions recorded in financial statements, and developing skills to analyze corporate financial reports. The six units cover accounting concepts, the accounting cycle, financial statement presentation, analysis techniques, ratio analysis, statement of cash flows, inventory valuation, and depreciation accounting. Students will learn how to interpret financial information for various stakeholders and examine firm performance and risks. The textbook is Management Accounting by Khan and Jain and references include Financial Accounting for Management by Shah and A Textbook of Accounting for Management.

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131 views2 pages

Accm506:Financial Reporting, Statements and Analysis-I: Session 2022-23 Page:1/2

This course covers interpreting accounting standards and classifying economic events, analyzing transactions recorded in financial statements, and developing skills to analyze corporate financial reports. The six units cover accounting concepts, the accounting cycle, financial statement presentation, analysis techniques, ratio analysis, statement of cash flows, inventory valuation, and depreciation accounting. Students will learn how to interpret financial information for various stakeholders and examine firm performance and risks. The textbook is Management Accounting by Khan and Jain and references include Financial Accounting for Management by Shah and A Textbook of Accounting for Management.

Uploaded by

sudha
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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ACCM506:FINANCIAL REPORTING, STATEMENTS AND ANALYSIS-I

L:2 T:1 P:0 Credits:2

Course Outcomes: Through this course students should be able to

CO1 :: interpret how accounting standards affect the financial reporting process

CO2 :: classify economic events of organizations with respect to recording in financial statements

CO3 :: analyze how the business transactions are recorded in main financial statements

CO4 :: develop appropriate skills required to analyze corporate financial statements and
disclosures

CO5 :: examine firm performance and potential future risks through analysis of reported financial
information

Unit I
Accounting in Business : accounting for decision making–a managerial perspective, accounting as
an information system, accounting terminology, accounting concepts and conventions, Indian
Accounting Standards (Ind-AS), International Financial Reporting Standards (IFRS)and GAAP, finance
and accounting transformation by AI
Unit II
Accounting Cycle : analyzing and recording business transactions

Presentation and Disclosure of Accounting Information : presentation of financial position,


contents and format as per Companies Act, disclosure of accounting information by Indian Companies
Unit III
Analysis of financial information : various stakeholders and their interests, techniques of financial
statement analysis, interpretation of accounting information
Unit IV
Ratio Analysis : liquidity analysis, working capital analysis, activity analysis, capital structure
measures for solvency analysis, profitability analysis
Unit V
Statement of Cash Flows : components of cash flow statement, free cash flows, cash flow
generation through various sources, cash management in short term and long-term period, cash flow
analysis of Indian Companies
Unit VI
Inventory Valuation & Depreciation Accounting : techniques of depreciation, methods employed
by Indian Companies, valuation of tangible and intangible fixed assets, methods of Inventory
valuation, policies of Indian Companies

Text Books:
1. MANAGEMENT ACCOUNTING by KHAN M.Y AND JAIN P.K., MC GRAW HILL

References:
1. FINANCIAL ACCOUNTING FOR MANAGEMENT by SHAH PARESH, OXFORD UNIVERSITY
PRESS
2. A TEXTBOOK OF ACCOUNTING FOR MANAGEMENT by MAHESHWARI. S.N, MAHESHWARI
SHARAD.K, MAHESHWARI SUNEEL.K, VIKAS PUBLISHING HOUSE
3. FINANCIAL ACCOUNTING FOR MANAGEMENT: AN ANALYTICAL PERSPECTIVE by GUPTA
AMBRISH, PEARSON

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