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SUBJECT : FINANCIAL ACCOUNTING & REPORTING
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SUBJECT CODE:MBA102
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Sr. No.TopicOrder No.
Course Outcome
Learning Outcome
Motor SkillIntellectual SkillLinked TopicLinked Session(s)Library ReferenceHoursMinutes
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1Module 11View0
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1.1Meaning and objectives1CO1,CO2UO1,UO2View010
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1.2Need and Types of Accounting2CO1,CO2UO1,UO2View010
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1.3Single Entry System3CO1,CO2UO1,UO2View010
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1.4Double Entry System4CO1,CO2UO1,UO2View010
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1.5Basics of Generally Accepted accounting Principles GAAP5CO1,CO2UO1,UO2View010
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1.6IFRS Indian Accounting Standards6CO1,CO2UO1,UO2View010
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1.7Concepts and Conventions of Accounting7CO1,CO2UO1,UO2View010
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2module 22View0
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2.1Journal 11CO1,CO3UO1,UO2View010
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2.2Journal 22CO1,CO3UO1,UO2View010
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2.3Ledgers 13CO1,CO3UO1,UO2View010
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2.4Ledgers 24CO1,CO3UO1,UO2View010
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2.5Trial balance5CO1,CO3UO1,UO2View010
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2.6Accounting equation 16CO1,CO3UO1,UO2View010
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2.7Accounting equation 27CO1,CO3UO1,UO2View010
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2.8Users of Accounting information subsidiary books including cash book with two8CO1,CO3UO1,UO2View010
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2.9three column cashbook only9CO1,CO3UO1,UO2View010
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3Module 33View0
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3.1
Preparation of final accounts of companies in vertical form as per Companies Act of 2013 Problems of Final Accounts with adjustments 1
1CO1,CO3UO3,UO2View010
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3.2
Preparation of final accounts of companies in vertical form as per Companies Act of 2013 Problems of Final Accounts with adjustments 2
2CO1,CO3UO3,UO2View010
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3.3
Preparation of final accounts of companies in vertical form as per Companies Act of 2013 Problems of Final Accounts with adjustments 3
3CO1,CO3UO3,UO2View010
37
3.4
Preparation of final accounts of companies in vertical form as per Companies Act of 2013 Problems of Final Accounts with adjustments 4
4CO1,CO3UO3,UO2View010
38
3.5
Preparation of final accounts of companies in vertical form as per Companies Act of 2013 Problems of Final Accounts with adjustments 5
5CO1,CO3UO3,UO2View010
39
3.6
Preparation of final accounts of companies in vertical form as per Companies Act of 2013 Problems of Final Accounts with adjustments 6
6CO1,CO3UO3,UO2View010
40
3.7
Preparation of final accounts of companies in vertical form as per Companies Act of 2013 Problems of Final Accounts with adjustments 7
7CO1,CO3UO3,UO2View010
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3.8
Preparation of final accounts of companies in vertical form as per Companies Act of 2013 Problems of Final Accounts with adjustments 8
8CO1,CO3UO3,UO2View010
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3.9Window dressing9CO1,CO3UO3,UO2View010
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4Module 44View0
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4.1Analysis of Financial Statements Meaning1CO2,CO3UO3,UO2View010
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4.2Purpose of Financial Statement Analysis2CO2,CO3UO3,UO2View010
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4.3Trend Analysis3CO2,CO3UO3,UO2View010
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4.4Comparative Analysis4CO2,CO3UO3,UO2View010
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4.5Financial Ratio Analysis5CO2,CO3UO3,UO2View010
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4.6Preparation of Financial Statements using Financial Ratios6CO2,CO3UO3,UO2View010
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4.7
Case Study on Financial Ratio Analysis Preparation of Cash flow Statement indirect method 1
7CO2,CO3UO3,UO2View010
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4.8
Case Study on Financial Ratio Analysis Preparation of Cash flow Statement indirect method 2
8CO2,CO3UO3,UO2View010
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4.9Lab compulsory for Financial Statement Analysis using Excel9CO2,CO3UO3,UO2View010
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5Module 55View0
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5.1Rules for recording Receipts and Payments in cash book and bank pass book,1CO1,CO2UO1,UO3View010
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5.2reasons for differences in the balances of cash book and bank pass book2CO1,CO2UO1,UO3View010
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5.3Meaning and Preparation of Bank reconciliation statement with Tally3CO1,CO2UO1,UO3View010
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5.4Preparation of Bank reconciliation statement with Tally 14CO1,CO2UO1,UO3View010
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5.5Preparation of Bank reconciliation statement with Tally 25CO1,CO2UO1,UO3View010
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5.6Preparation of Bank reconciliation statement with Tally 36CO1,CO2UO1,UO3View010
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6Module 66View0
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6.1Depreciation Meaning characteristics and causes of depreciation1CO2,CO3UO1,UO3View010
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6.2Types of Depreciation. Tax implication of depreciation.2CO2,CO3UO1,UO3View010
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6.3Problems only on straight line and WDV method 13CO2,CO3UO1,UO3View010
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6.4Problems only on straight line and WDV method 24CO2,CO3UO1,UO3View010
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6.5Problems only on straight line and WDV method 35CO2,CO3UO1,UO3View010
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6.6
Direct Taxation Basic Concepts and definitions Capital and revenue receipts expenditures
6CO2,CO3UO1,UO3View010
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6.7
Basis of charge and scope of total income Tax Planning Tax Evasion and Tax Management
7CO2,CO3UO1,UO3View010
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6.8Emerging Issues in Accounting Human Resource Accounting8CO2,CO3UO1,UO3View010
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6.9Forensic Accounting Green Accounting9CO2,CO3UO1,UO3View010
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6.1Sustainability Reporting10CO2,CO3UO1,UO3View010
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