UTTARPRADESH
Annexure ‘‘AAB-CD-01’
L T P/S SW/ No. of TOTAL
Course Title: ACCOUNTING FOR MANAGERS FW PSDA CREDIT
Course Code: ACCT 602 UNITS
Credit Units: 03
3 0 0 0 0 3
Course Level: PG
(*L- Lecture *T – Tutorial *P – Practical *SW – Self work
*FW – Field work *PSDA - Professional Skill Development Activities)
Course Objectives:
The purpose of this course is to facilitate an understanding about accounting as an information system and also the language of the business.
The course is designed in away so as to familiarize the participants with various financial tools and techniques that will facilitate the participants in
enhancing their analytical power to make rational decisions related to business.
The course will familiarize the students about accounting in difficult economic conditions.
Pre-requisites: Working Knowledge of Excel.
Course Contents/Syllabus:
Descriptors/Topics Weightage
(%)
1 Module I Introduction to Financial Accounting
Meaning and Scope of Accounting, Nature of Accounting, Accounting Concepts and Conventions, GAAP, Types of
accounts, Double Entry System of Accounting, Recording of transactions: journalizing, ledger posting, preparation of
Trial Balance. 15%
2 Module II Preparation of Financial Statements 25%
Preparation of Companies Financial Statements: as per Revised Schedule III Income Statement Balance Sheet Accounting
for Depreciation.
3 Module III Analysis of Financial Statements 25%
Comparative Financial Statement: Trend Analysis, Inter Firm Comparison Common Size ,Ratio Analysis and Cash flow
Statement as Per AS-3.
4 Module IV Introduction to Cost & Management Accounting 20%
Cost Classification, Preparation of cost sheet. Marginal Costing and Cost Volume Profit Analysis, Valuation of Inventory,
Variance Analysis – Material and Labour Budgeting-Fixed & Flexible.
5 Module V Latest Development Trends & Practices 15%
Human Resource Accounting, Inflation Accounting, Overview of Forensic Accounting, Introduction to Sustainability
Accounting.
List of Experiments (if any):
Course Learning Outcomes:
CLO 1: Understanding accounting during difficult times so as to ensure sustainability.
CLO 2: Developing skills in interpreting the financials of the company, and this ability of analyzing will enable the participants to deal more
effectively with strategic options for their businesses.
CLO 3: Analyze and interpret the financial statements of a company.
Mapping of Course learning outcomes (CLOs) with Graduate Attributes (GA):
Course Learning Outcomes CLO1 CLO2 CLO3
Graduate Attributes
Knowledge and Expertise of Business Environment and Management
Self-directed and Active learning
Research and Enquiry
Information & Communication Technology Skills
Critical thinking and Problem-Solving Abilities
Communication Skills
Creativity, Innovation & Reflective Thinking
Analytical & Decision-Making Ability
Leadership & Teamwork
Multicultural Understanding & Global Outlook
Integrity and Ethics
Social & Emotional Skills
Employability, Enterprise & Entrepreneurship
Lifelong Learning
Environment and sustainability
Pedagogy for Course Delivery:
The course joins together lectures, case examinations, interacting with specialists and understudy presentations. Classroom discussions form an
important part of the learning experience. The readings for the course are attracted from leading researchers, innovation thinkers and thought
leaders. The student gets an opportunity to launch the innovative product or service through Amity Incubator.
List of Professional Skill Development Activities (PSDA):
NA
Assessment/ Examination Scheme:
Theory L/T (%) Lab/Practical/Studio (%)
100% NA
Theory Assessment (L&T):
End Term Examination (60%)
Components (Drop down) Mid Term Project Quiz / Assignment Attendance
Linkage of PSDA with Internal - - - - -
Assessment Component, if any
Weightage (%) 15% 10% 10% 5% 40%
Lab/ Practical/ Studio Assessment:
Continuous Assessment/Internal Assessment (____ %) End Term Examination (____ %)
Components (Drop - - - - - - -
down
Weightage (%) - - - - - - -
Mapping Continuous Evaluation components/PSDA with CLOs
Bloom’s Level Understanding Analysing Creating
Course Learning Outcomes CLO1 CLO2 CLO 3
Assessment type
Mid Term
Project
Quiz
Home Assignment
Text Reading:
Horngren T Charles 2012, Introduction to Financial Accounting,9th Ed, Pearsons Education
References:
Narayanaswamy R 2014, Finanacial Accounting – A Managerial Perspective,5th Ed,Prentice Hall of India.
Maheshwari S N and S K Maheshwari 2013, Accounting for Management,3rd Ed,Vikas Pub. House.
Tulsian, P.C 2013, Financial Accounting, Tata McGraw Hill.
