KIIT School of Management KIIT

University Session Plan 2014-15 MBA

Program KIIT Financial
School of
SESSION PLAN 2018- 19
Accounting
Management
KIIT University Session Plan 2014-15
Dr. B .Chandra Mohan Patnaik

KIIT School of Management KIIT

University Session Plan 2014-15 MBA
Program KIIT School of Management
KIIT University Session Plan 2014-15
KIIT School of Management KIIT
University Session Plan 2014-15 MBA
Program KIIT School of Management
KIIT University Session Plan 2014-15
KIIT School of Management KIIT
University Session Plan 2014-15 MBA
Program KIIT School of Management
KIIT University Session Plan 2014-15
KIIT School of Management KIIT
University Session Plan 2014-15 MBA
Program KIIT School of Management
KIIT University Session Plan 2014-15
Course Objectives
Accounting as a subject can be taught and learned from two perspectives: (1) As a fabricator
of accounting reports or (2) as a user of accounting information. The course Financial
Accounting designed in a way that fulfill the need of a user, which a business management
graduate is expected to do. Mainly three things are tried to be taught to the students, the
process of recording of the accounts in any organization, what reports are generated for a
certain period at the end of the process and how to understand and evaluate the report from
the users prospective.

Learning Outcomes
After going through the course a student will appreciate the need and importance of
accounting for any business organization. One student will be in a position to understand the
flow of finance in the organization which will help one to take decision both in day-to-day
and strategic arena. He/She will be in a position to evaluate the financial health of the
organization and will be able to ascertain the reason behind it. As treatment will be proper if
the diagnosis is right, similarly decision of a manager will be right if he/she will be able to do
the right analysis. Learning accounting will certainly help in that direction.

Pedagogy
The instructors’ approach to this course will be of learning facilitator. Significant amount of
learning will happen through pre reads, assignments, cases and articles analysis, etc., done
outside the class. Though the course instructors will give adequate conceptual understanding
of the subject but essentially it is the student who has to link these concepts with the practical
applications. The teaching pedagogy in the class will include, lecture, case base teaching,
role play, etc using various teaching tools available like chalk and board writing, power point
presentations, one to one discussion as well as group discussions. A very high level of
student’s involvement in the class room is expected and students are required to come
reading the pre reading handouts, text book, articles or cases as it would have been
suggested. Class participation will be graded to motivate the active involvement of students.
Students will be graded on the basis of quality & relevance of their participation rather than
how often he/ she participates.
 Details of the topics to be Case Study /
Session Topic Reading Material
Discussed Reference
1 Basics for Four important components of Study Materials will be Practical
Understanding accounting i.e., Income, provided assignment in the
Accounting Expenses, Assets and Liability class
2 Guiding Accounting concepts, Study material will be PPT
Principles of conventions, GAAP, Accounting supplied
Accounting Standards & IFRS
3 Asset and Classification of assets and Study material will be PPT
liability and liability supplied
identification of Determinants of cash and credit
cash and credit transaction
transactions
4 Various Capital expenses, Revenue Study material will be PPT
expenses expenses, Capital receipt, supplied
revenue receipt, Deferred
revenue expenses, Capital
reserve, general reserve, reserve
fund, provisions, Adjusted Trial
Balance
5-8 Income Revenue and capital expenditure, Text Book, Chapter- Business Decision
Statement and Provisions and Reserves, Trial 3&4 case-Money care
Balance Sheet Balance ,Accounting Cycle, company,
Including Preparation of income statement Kapoor Software
Depreciation and Balance Sheet Limited, Venus
Accounts Music Corner
Business Decision
case-
Quick Car Services
Ltd., Sheetal
Company Ltd.
Leisure Centre Ltd,
Business Services
Ltd, Sky line Ltd,
Anupam Securities
Ltd.
9-10 Tools for Common size Income statement, Study material will be PPT
financial Comparative Income statement supplied
statement Common size Balance Sheet
Comparative Balance Sheet
Trend Analysis

Mid-Semester Examination
 11-13 Tools for Ratio Analysis RNS Chapter-11 Question Bank will
Financial Balance Sheet Ratios be provided and
Analysis Profit and loss account and students will
Inter-statement ratios prepare a company
financial statements
with Projected
Income statement,
Projected Balance
Sheet and Projected
Cash Flow
14-16 Reading and Income Statement Study material will be Of different sectors
analysis of Balance Sheet and Cash flow supplied by taking annual
Financial reports
Statements (
Sectoral)
17-18 Financial Financial planning and Study material will be PPT
Planning forecasting, projected cash flow supplied
estimation, pro-forma financial
statement preparation

19-20 Cash Cash management techniques, Study material will be PPT

Management Linters model etc. cash budget supplied
preparation

Evaluation: (Total 100 marks)

Components Marks
Quizzes 20%
Class participation and 10%
case study
Assignment 10%
Mid Term 20%
End Term 40%

Text Book:
Title Author Publisher Edition
Financial Accounting –A Latest
R. Narayanaswamy PHI Learning Private Ltd.
Managerial perspective edition

Reference Book:

a. Accounting ( Text& Cases) by Robert N. Anthony, David F Hawkins & Kenneth

A Merchant Special Indian Edition, 13th Edition, TMH Publications
b. Financial Accounting, A Managerial Emphasis by Ashok Banarjee, Excel Books,
4th Edition.
c. Financial Accounting for Management by Ramchandran & Kakani, TMH
Publication, 3rd Edition
d. Financial Accounting for Managers by T. P. Ghosh, Taxman Publication, 5th
Edition