School of Business and Management

CHRIST (Deemed to be University)

Course Plan

Program Master of Business Administration

MBA131:
Course Code & Name
Financial Accounting for Managers

Trimester First Trimester; July - October 2022

Hours & Credits (1 Credit
30 hours, 3 Credits
= 10 hours)
Course Anchor Dr. Srikanth P

Course Facilitators at – Prof. Soumya T S, Prof. Bhavna Ahuja,

Bangalore, Central Dr.Mareena Mathew, Dr. Nisha Shankar,
Campus Prof. Shailesh Periwal
Course Facilitators at –
Bangalore,Kengeri Dr. P. Sreelakshmi, Dr. Srikanth.P
Campus
Course Facilitators at –
Dr. Anand Patil
Bangalore, BGR Campus
Course Facilitators at –
Dr. Nirakaarnath Pandey
Delhi, NCR Campus
Course Facilitators at –
Prof. Mohit N Boralkar
Pune, LavasaCampus
Dr Srikanth P
School of Business and Management
Bangalore Kengeri Campus,
Course Anchor & Faculty CHRIST (Deemed to be University),
Contact information Kaniminike, Kumbalagodu,
Bangalore 560074.
Faculty Cabin No 304 (Second floor)
Ext No: 4012

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Course Name: Financial Accounting Course Code: MBA131
for Managers
Total number of hours: 30 Hrs Credits: 3
Course Accounting is the language in which the financial information is
Description communicated in the world of business. Managers, irrespective of their
functional areas will be either directly or indirectly exposed to the financial
information and will have to use them in their decision-making. This course
tries to familiarize students with the basics of financial accounting. The course
describes the concepts of accounting, its principles, its standards and uses of
the accounting information. Ultimately this course discusses preparation of
income statement, balance sheet, cashflow statement and analysis of these
financial statements.

Course This course aims:

Objectives
 To enable students understand the underlying principles in accounting
 To train students to prepare the financial statements
 To equip students to analyse the impact of different methods of charging
depreciation and valuation of inventory
 To enable students evaluate the cash flow statement
 To train students to interpret the financial statements

Terminology** AACSB NBA

Program Learning Goals (PLGs) Program Outcomes (POs)
Program Learning Objective (PLO)
Course Learning Outcomes (CLO) Course Outcomes (COs)

Progamme Learning Goals –Course Objective Matrix (AACSB)/ NBA

Sl.No CLO/CO RBT Unit CIA PLG PLO PO(Level)

Demonstrate
understanding
of the
fundamentals of
financial RBT 1 (2)
1 1 CIA 1 2 2.1
accounting, the 3
principles and
concepts
underlying
them.
Construct
financial RBT CIA 2
2 2 2 2.1 2 (3)
statements by 3 (MTE)
assessing the

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 business
transactions.
Analyze the
impact of
different
methods of
CIA 2
charging RBT
3 3 (MTE) 4 4.2 2 (3)
depreciation and 4
valuing
inventory on the
financial
statements.
Evaluate the
business through RBT
4 4 CIA 3 4 4.1 2 (2)
cash flow 5
statement.
Interpret the
financial health
of an
RBT
5 organization 5 CIA 3 4 4.3 2 (2)
5
through analysis
of its financial
statements

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FAM - Course Mapping
Pedagogy
(teaching
Week
Hours learning
Unit (starting CLO & Resource /
Unit Details Exercises per methods used)/
No. and end PLO Reference Details
Sesssion activities and or
dates)
class trips/ dates
for assessment
Overview of the course plan,
Introduction to Accounting, Test your Course Plan;
Meaning of Accounting, Types of CLO1,
1 1 understanding 1.5 Class Discussion Chapter 1 – Pg-
Business Organizations, Users of PLO2.1 1
accounting information 1.1 (page-13) 13,21-24

Accounting Concepts/ Chapter 1 – pg –

Principles – Accrual, Reporting 30-32
entity, Going concern, CLO1, Exhibit 1.2 – Pg Chapter 4: Pg 115-
1 1 1.5 Class Discussion
Historical cost, Money PLO2.1 -29 118
measurement, Periodicity, Dual Chapter 5: Pg 192
aspect 2
Introduction to Accounting
equation, Business Discussion and Chapter 2: Pg 47-
CLO1, Numericals (2.1,
1 Transactions, Assets, Liabilities 2 1.5 solving 49 3
PLO2.1 2.4, 2.6, 2.8)
and Equity; Income and Numericals
Expenses.
Accounting equation contd., Ribbons & Ribbons & Bows
CLO1,
1 Balance Sheet, Statement of 2 Bows Case 1.5 Case Discussion Case
PLO2.1 4
Profit and Loss

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 Accounting equation contd., BDC 2.2:
CLO1, Chapter 2; Page 76 5
1 Balance Sheet, Statement of 3 MoneyCare 1.5 Case Discussion
PLO2.1 - 80
Profit and Loss Company Pg 71
Transaction processing:
Accounting Cycle,
Chapter 3; Pg 76 -
Accounts, Double entry system, CLO1, Numericals 3.5, Lecture and
2 3 1.5 80;
Rules of debit and credit, PLO2.1 3.6 Discussion
Chapter 3 Pg 87-93
Journal entries based on
Modern Method 6
Numerical 3.7
Comprehensive Problem - CLO1, (do up to BS, Lecture and
2 4 1.5 Chapter 3
Journal entries, Statement of PLO2.1 PL), IFR 3.1 -Pg- Discussion
Profit and Loss, Balance Sheet 109 7

CLO1, Music Mart

2 Final Accounts using case 4 1.5 Case Discussion Chapter 3
PLO2.1 Case
analysis 8

Understanding the different

Accounting for
items that appear in the CLO1, Ivey Case Case Discussion, 9
2 5 1.5 faulty ignition
financial statements; Different PLO2.1 analysis case solving
switches at GM
Types of assets and liabilities
company

Case: Maynard
Company (A),
Final Accounts using case CLO1,
2 5 Maynard 1.5 Case Discussion Chapter 3 10
analysis PLO2.1
Company (B) –
B is optional

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 Cost of Acquisition of
depreciable assets, capital and
revenue expenditure; Methods
CLO3, Class Discussion
of depreciation – Straight line Chapter 6; Read 11
3 6 PLO 1.5 and Case
method and written down Caselet Page 215 - 223
4.2 discussion
value method, effect of choice of
depreciation method on
reported income tax
Inventory valuation (FIFO, Case:
CLO3,
LIFO & WAC methods) Ivey Case Case Discussion, Blackberry 10
3 6 PLO 1.5 12
Periodic Inventory System and analysis case solving Read Pages 182 –
4.2
income measurement 190

Introduction to cash flow CLO4, Discussion and

Chapter 13
4 statement, its purpose and 7 PLO 13.1 & 13.2 1.5 solving
Pg No. 459 – 461; 13
structure (indirect method only) 4.1 Numericals
Chapter 13, Pg
CLO4, Discussion and
Computing Net cash flows from No. 464 – 468 14
4 7 PLO 13.4 1.5 solving
operating activities Annual report of a
4.1 Numericals
company
Chapter 13, Pg
Computing cash flows from CLO4, Discussion and
No. 469 – 473 15
4 financing activities and the 8 PLO 13.5 & 13.6, 1.5 solving
Annual report of a
investing activities 4.1 Numericals
company
CLO4,
Interpretation of Cash Flow Chapter 13 Pg 475
4 8 PLO Discussion 1.5 Discussion 16
Statement to page 477
4.1
Financial Statement Analysis
Conceptual Chapter 12 Pg
Horizontal and Vertical CLO4,
Problems 12.1, understanding No. 424 – 430
5 Analyses (Compartive, 9 PLO 1.5 17
12.2, 12.3, with class Annual report of a
Common-size & Trend 4.3
discussion & company
Analyses)

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 Solving Simple
Numericals
Chapter 12 Pg
CLO4,
Introduction to Ratio Analysis – Problems 12.4, Solving No. 431 – 438 18
5 9 PLO 1.5
Liquidity & Profitability ratios 12.5 Numericals Annual report of a
4.3
company
Chapter 12 Pg
Ratio Analysis & Interpretation CLO4, 19
Problems 12.12, Solving No. 438 – 444
5 – Solvency, Efficiency & Capital 10 PLO 1.5
12.13 Numericals Annual report of a
market ratios 4.3
company
Anandam
Manufacturing 20
Dupont Analysis & CLO4,
Ivey Case Company:
5 comprehensive Interpretation of 10 PLO 1.5 Case Analysis
analysis Analysis of
ratios 4.3
Financial
Statements

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ASSESSMENT OUTLINE

Description Units Weightage

Max
Component (in the total Total
Marks
marks)
Business Transactions 1,2
CIA-I 15 15% 15
Analysis

CIA-II Mid-term exam 1,2 & 3 25 25% 25

Financial Statement 4,5

CIA-III 15 15% 15
Analysis

End-Term Exam 1,2,3,4,

End – Term 50 30% 30
&5

Class
10 10% 10
Participation

Attendance 5 5% 5

Total 100 100

ASSESSMENT DESCRIPTION
COMPONENTS OF CIA-I (CO 1 ) 15 MARKS
Business Transactions Analysis (Syllabus Unit I, II)
 Assignment Description: Group project (groups of three students) - This is a Simulation
exercise involving preparation of financial statements of a small business entity from a set
of imaginary transactions - the small business idea will be given by the faculty member.
Each group has to create 25 business transactions suitable for the business, analyse each
transaction using accounting equation, prepare Balance sheet and P&L account from the
analysis.
 This is an invigilated in-class activity to be executed by the students in the presence of the
faculty member.
 Expected Outcome: This assignment will help the students to
o Identify transactions that relevant from an accounting equation point of view
o Analyse a Transaction in terms of dual aspect in accounting equation
o Prepare a basic Profit & Loss A/C
o Prepare a basic Balance Sheet
 Grading of transaction analysis for marking:

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 Depending on the number of correct transactions for the analysis, the following are the
different gradings that are applicable for the first rubric:
o Complete - all 25 transactions
o Partially complete- 20 – 16 transactions
o Somewhat complete - 15 – 10 transactions
o Complete to some extent - 5 – 9 transactions
o Not complete - < 5 transactions
CIA – I Rubrics

Program
PLG2 Functional Knowledge & Application
Learning
Objective
Program
Learning PLO 2.1: Understand the context of business problem
Outomes
Total Marks 20 Marks to be scaled down to 15
Criteria / Needs
CO- Very Good
Weightage Excellent (5) Good (3) Average (2) Improvement
PO (4)
/PLO (1)
Transactions Transactions
Transactions Transactions
and and
and and
amounts amounts
amounts amounts
identified identified
identified identified
are relevant are not
are relevant are relevant
and relevant and Transactions
and but not
Identification applicable applicable and amounts
applicable applicable
of to the to the are
1-1 to the to the
transactions business business irrelevant to
business business
/25%/2.1 idea or idea or the business
idea or idea or
entity entity identified
entity entity
selected but selected but
selected. selected.
does not does not
Cover all Covers all
cover all cover all
major major
major major
activities. activities.
activities. activities.

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 All All All
All
transactions transactions transactions
transactions Transaction
are analysed are analysed are analysed
Analyses of are analysed analysis
using using using
using using
Transaction accounting accounting accounting
1-1 accounting accounting
equation. equation. equation.
/25%/2.1 equation. equation is
The analysis The analysis The analysis
The analysis incomplete
is partially is somewhat is complete
is complete
complete complete to some
extent
Profit and The Neither the
The net
Preparation Loss calculations The net reported
reported
account is are correct, income is income is
of P&L income is
prepared in but there is correct but correct nor
1-1 correct the
Account the right slight the format the format is
format is
format and deviation in has a few followed or
/25%/2.1 not
right terms of the errors it is
followed
calculations balancing incomplete
The
Balance calculations The balance
sheet are correct, sheet is as The B/S
The balance
account is but there is per the format is
Preparation sheet is
prepared in slight format but followed
of B/S 1-1 though in
the right deviation in the correctly,
/25%/2.1 the format,
format and terms of the calculations with correct
it is
right balancing or are not calculations
incomplete
calculations the order of clearly
items shown

COMPONENTS OF CIA-II (CO 2, CO 3) 25 MARKS

Mid Term Exam
Syllabus: Unit I, II and some part of Unit III
Pattern
 The evaluation will be through questions like MCQs, Match the following, Numerical
questions, short theory and long theory questions.
 Duration will be 1.5 hours
 It will be a closed book exam with invigilation using Moodle

COMPONENTS OF CIA-III 15 MARKS

Financial Statement Analysis of real companies: Individual Assignment
 Assignment Description Students will be given extracts from the annual reports of two
comparable companies. They have to do a very basic comparative analysis of the financial
performance of the two companies across two years. They are expected to use vertical

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 analysis, horizontal analysis and ratio analysis for both the companies for both the years.
All computations to be done in excel files and submitted. The analysis must cover areas of
Profitability, Liquidity, Solvency, Turnover and Cash Flow.
 Based on this analysis, there will be an invigilated in-class test to be answered by the
students in the presence of a faculty member.
 Expected Outcome: This will help students to examine the organisation’s financial health
from its financial statements by
o Identifying relevant variables and data from the annual report
o Computing relevant ratios
o Analysing a cash flow statement
o Analysing of Profit & Loss Account and Balance Sheet
 Definition of grading for Transactions identified for the first two criteria:
o Complete – All variables and data are computated
o Adequate - 80-90% of variables are computed
o Moderate - 60-80% of variables are computed
o Inadequate - 40-60% of are computed
o Poor - Below 40% variables are computed
CIA – III Rubrics

Program
Learning PLG4 - Critical Thinking
Objective
Program PLO 4.1: Make use of data to address the business problem
Learning PLO 4.3: Interpret results of the analysis
Outomes
Total Marks 20 Marks to be scaled down to 15
Criteria / Needs
CO- Excellent
Weightage/ Very Good (4) Good (3) Average (2) Improve
PO (5)
PLO ment (1)
Identifying
relevant Variables
Variables and Variables
variable and data
Variables and data Variables and and data
and data are
4-2 data identified identified are data identified identifie
from the relevant
are adequate somewhat are inadequate d are
annual and
adequate poor
report complete
/20%/4.3
Analysis of Analyse Analyse and Only Analysis and Failed to
cash flow and interpret the Analysis interpretation do
4-2
statement interpret Cash flow done but the Cash flow analysis
/25%/4.1 all three statements interpretatio statements and

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 types of partially n of the Cash done interpret
the Cash correctly flow incorrectly ation
flow statements
correctly not done or
done
incorrectly

Analysis
Analysis and Analysis and
and Analysis and
interpretation interpretation Incomple
interpretat interpretation
on only three on only two te
Analysis of ion on all on only one
areas are areas are Analysis
P&L A/C 5-2 four areas area are
explained explained and
/25%/4.3 are explained
using the using the interpret
relevant using the
computed computed ation
and are computed data
data data
explained
Analysis
Analysis and Analysis and
and Analysis and
interpretation interpretation Incomple
interpretat interpretation
Analysis of on only three on only two te
ion on all on only one
Balance areas are areas are Analysis
5-2 four areas area are
Sheet explained explained and
are explained
/25%/4.3 using the using the interpret
relevant using the
computed computed ation
and are computed data
data data
explained

Class Participation:
Class Participation Component 10 MARKS
 The learning in the classroom sessions is facilitated through classroom discussions. These
discussions are meaningful when the students make an active participation during such
sessions. The extent of participation reflects the preparedness of the students for such
discussions Hence the marks allocation is based on the student participation during the
class discussions. Here in this course, class participation is captured through short 2 MCQs
and 2 Case Analyses.

Prepared by
(Faculty in-charge) Reviewed by Approved by
Srikanth. P HoD

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