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    MT402 R1 Financial Accounting & Management

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    kirtipandey271
    This document provides information about the course "Financial Accounting & Management". It is a 3 credit course offered in the 1st semester of the MBA program. The course objectives are to develop an understanding of financial markets and accounting, analyze financial statements, impart knowledge of capital structure theories and working capital management. The course outcomes are being able to analyze financial statements, apply concepts of time value of money, analyze capital structure and its impact, implement working capital management concepts, and explain dividend policies. The syllabus is divided into 5 modules covering various topics related to finance and accounting.

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    MT402 R1 Financial Accounting & Management

    Uploaded by

    kirtipandey271
    55 views4 pages
    This document provides information about the course "Financial Accounting & Management". It is a 3 credit course offered in the 1st semester of the MBA program. The course objectives are to develop an understanding of financial markets and accounting, analyze financial statements, impart knowledge of capital structure theories and working capital management. The course outcomes are being able to analyze financial statements, apply concepts of time value of money, analyze capital structure and its impact, implement working capital management concepts, and explain dividend policies. The syllabus is divided into 5 modules covering various topics related to finance and accounting.

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    2. MT402 R1 Financial Accounting & Management

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    This document provides information about the course "Financial Accounting & Management". It is a 3 credit course offered in the 1st semester of the MBA program. The course objectives are to develop an understanding of financial markets and accounting, analyze financial statements, impart knowledge of capital structure theories and working capital management. The course outcomes are being able to analyze financial statements, apply concepts of time value of money, analyze capital structure and its impact, implement working capital management concepts, and explain dividend policies. The syllabus is divided into 5 modules covering various topics related to finance and accounting.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    55 views4 pages

    MT402 R1 Financial Accounting & Management

    Uploaded by

    kirtipandey271
    This document provides information about the course "Financial Accounting & Management". It is a 3 credit course offered in the 1st semester of the MBA program. The course objectives are to develop an understanding of financial markets and accounting, analyze financial statements, impart knowledge of capital structure theories and working capital management. The course outcomes are being able to analyze financial statements, apply concepts of time value of money, analyze capital structure and its impact, implement working capital management concepts, and explain dividend policies. The syllabus is divided into 5 modules covering various topics related to finance and accounting.

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    MT402- R1- Financial Accounting & Management

    COURSE INFORMATION SHEET

    Course code:MT402-R1
    Course title: Financial Accounting &Management
    Pre-requisite(s):NIL
    Co- requisite(s):NIL
    Credits:3 L:3 T:0 P:0
    Class schedule per week: 3
    Class: MBA
    Semester / Level: 1/4
    Name of Teacher:

    Course Objectives

    This course enables the students:

    A. To develop an understanding about the scope of financial markets and


    accounting with understanding the concept of wealth maximization in modern
    fast changing complex business world

    B. To give knowledge about the analysis of changes in financial position of


    corporate entity and develop capabilities in solving complex managerial
    problems like project appraisal as a business manager.

    C. To impart knowledge about Capital structure theories for decision making in


    Leveragingof any business corporations.
    D. To impart knowledge of working capital management and to give an insight
    about the trade-off between liquidity and profitability.

    E. To impart knowledge about different types of dividends and dividend decisions

    Course Outcomes

    After the completion of this course, students will be able to:

    CO1. Explain accounting statements and analyze thefinancial statements with the
    help of ratioanalysis. To differentiate between Capital Market and Money
    Market.

    CO 2. Apply the concept of time value of money for any investmentdecision. To


    appraise the various business projects by applying the concept of Capital
    Budgeting.

    CO 3. To analyze the capital structure of a firm and its impact on firm’sprofitability.

    CO 4. Implement the concept of working capital management by referring to various


    policies for financing of working capitalmanagement.

    CO 5. Explain dividend policies and its impact on market value of shares of the
    companies.
    Syllabus

    Module 1 (12 Lectures)


    Scope & Functions of Finance, Role of Finance Manager, Goals of Financial Management-
    Profit Maximization Vs Wealth Maximization, Introduction to Financial Market, Introduction
    to Accountancy. Accounting Principles and Conventions, Double Entry system, Journal,
    Ledger, Trial Balance and Preparation of Final Account. Statement of Changes in Financial
    Position , Analysis of Financial Statement– Profitability Ratios, Turnover Ratios, Liquidity
    Ratios, Leverage and Financial Ratios, Sensitivity Analysis.

    Module 2 (9Lectures)
    Time Value of Money-Future value of a single cash flow, Annuity, Present value of a single
    cash flow, Annuity, Present value of an Uneven Cash Flow, Multi-Period Compounding.
    Capital Budgeting Decision, Methods of Appraisals – Discounting and Non Discounting
    Techniques –NPV, IRR, Profitability Index, Pay Back, ARR .

    Module 3 (9Lectures)
    Capital structure- Relevance of Capital Structure, Capital Structure Decision - EBIT – EPS
    Analysis. Cost of Capital- Cost of Debt, Cost of Preference Capital, Cost of Equity Capital,
    Weighted Average Cost of Capital, Financial Leverage, Operating Leverage, Combined
    Leverage

    Module 4 (9Lectures)
    Concept & Importance, Factors Influencing Working Capital Requirements, Operating Cycle
    and Cash Cycle. Determinants of Working Capital, Working Capital Policy, Working Capital
    Financing Policy, Issues in working capital management.

    Module 5 (9 Lectures)
    Meaning & Forms of Dividend, Theory of Relevance- Walter’s Model, Gorden’s Model,
    Theory of Irrelevance- Miller-Modigilani Model, Influencing Factors of Dividend Policy.

    Text books:
    1. Financial Management, M.Y. Khan, P.K.Jain, Tata McgrawHillPublication
    2. Financial Management, Prasanna Chandra, Tata McgrawHillPublication
    3. Financial Management, I.M.Pande, VikashPublication

    Reference books:

    1. Financial Accounting – AManagerial Perspective, Narayanaswamy, PHI,


    2. Accounting for Managers, Anthony R.N.andReiceJ.S.
    3. Advance Accountancy, S.N. Maheshwari, VikasPublication
    4. Modern Accountancy, Amitabh Mukherjee &MdHanif, TMHPublication.
    5. Financial Management – An Introduction, Jim McMenamin, Taylor andFrancis
    6. Accounting, Robert N Anthony, David F Hawkins and Kenneth AMerchant

    Course Delivery methods


    Lecture by use of boards/LCD projectors/OHP
    projectors
    Tutorials/Assignments
    Seminars
    Mini projects/Projects
    Laboratory experiments/teaching aids
    Industrial/guest lectures
    Industrial visits/in-plant training
    Self- learning such as use of NPTEL
    materials and internets
    Simulation

    Course Outcome (CO) Attainment Assessment tools & Evaluation


    procedure Direct Assessment

    Assessment Tool % Contribution during CO Assessment


    End Sem Examination Marks 50
    Quiz (s) 30
    Assignment 10
    Seminar 10
    Indirect Assessment –
    1. Students Feedback on CourseOutcome

    Mapping of Course Outcomes onto Programme Outcomes

    Course Outcome #
    1 2 3 4 5 6 7 8

    1 1 2 1 1 1 1 1 1
    2 1 1 1 1 2 2 2 3
    3 1 1 1 1 1 2 2 2
    4 1 1 1 2 3 1 1 1
    5 1 2 3 2 1 2 1 2

    Gaps in the syllabus (to meet Industry/Profession requirements)


    POs met through Gaps in the Syllabus
    Topics beyond syllabus/Advanced topics/Design
    POs met through Topics beyond syllabus/Advanced topics/Design Mapping between

    COs and Course Delivery (CD) methods


    Course
    Course Delivery
    CD Course Delivery methods Outcome Method
    CD1 Lecture by use of boards/LCD projectors/OHP projectors CO1 CD1and CD8
    CD2 Tutorials/Assignments CO2 CD1 and CD2
    CD3 Seminars CO3 CD1 and CD2
    CD4 Mini projects/Projects CO4 CD1 and CD4
    CD5 Laboratory experiments/teaching aids CO5 CD1 and CD8
    CD6 Industrial/guest lectures
    CD7 Industrial visits/in-plant training
    CD8 Self- learning such as use of NPTEL materials and internets
    CD9 Simulation

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