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Pillais Institute of Management Studies and Research MMS (A, B & C) - Semester I Financial Accounting Celina Joy 100 Financial Accounting by Dr. Kaustubh Sontakke Lecture Plan Topic Introduction to Accounting, Concepts of Accounting, GAAP Accounting Mechanics - Preparation of Journal Entries & General Ledgers Accounting Mechanics - Preparation of Trial Balance, P & L & Balance Sheet Accounting Mechanics - Solving problems on Final Accounts Acounting of Inventory, Fixed Assets & Depreciation Capital & Revenue expenditure & Preparation of Capital Budgets Corporate Financial Reporting Ratio Analysis Fund flow & Cash flow statements Preparation of Final accounts from given Ratios Inflation Accounting & Ethical issues on accounting Project

1. Internal Assessment - 50 marks Project Presentation (one project at end of semester) Assignments (3 marks per assignment x 6 assignments) Attendance ( 2 marks per session x 11 sessions) 2. Final Assessment - 50 marks Examination TOTAL MARKS

stitute of Management Studies and Research

Duration 2+1 hrs. 2+1 hrs. 2+1 hrs 2+1 hrs 2+1 hrs 2+1 hrs 2+1 hrs 2+1 hrs 2+1 hrs 2+1 hrs 3 hrs 3 hrs 10 marks 18 marks 22 marks

ks

50 marks 100 marks