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    Financial Reporting and Analysis - Course Outline - 2022

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    Parvathaneni Karishma
    This 3-sentence summary provides the essential details about the course outline: The document outlines the course Financial Reporting & Analysis which is a 3-credit course offered in the August-November 2022 term. The course aims to provide a comprehensive understanding of key aspects of financial reporting and analysis including accounting fundamentals, financial statement preparation and interpretation, and financial reporting practices in India. Students will learn to evaluate accounting data, interpret financial statements, and develop decision making skills through assignments, quizzes, and a group project presentation.

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    Financial Reporting and Analysis - Course Outline - 2022

    Uploaded by

    Parvathaneni Karishma
    61 views6 pages
    This 3-sentence summary provides the essential details about the course outline: The document outlines the course Financial Reporting & Analysis which is a 3-credit course offered in the August-November 2022 term. The course aims to provide a comprehensive understanding of key aspects of financial reporting and analysis including accounting fundamentals, financial statement preparation and interpretation, and financial reporting practices in India. Students will learn to evaluate accounting data, interpret financial statements, and develop decision making skills through assignments, quizzes, and a group project presentation.

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    Financial Reporting and Analysis_Course Outline_2022

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    This 3-sentence summary provides the essential details about the course outline: The document outlines the course Financial Reporting & Analysis which is a 3-credit course offered in the August-November 2022 term. The course aims to provide a comprehensive understanding of key aspects of financial reporting and analysis including accounting fundamentals, financial statement preparation and interpretation, and financial reporting practices in India. Students will learn to evaluate accounting data, interpret financial statements, and develop decision making skills through assignments, quizzes, and a group project presentation.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    61 views6 pages

    Financial Reporting and Analysis - Course Outline - 2022

    Uploaded by

    Parvathaneni Karishma
    This 3-sentence summary provides the essential details about the course outline: The document outlines the course Financial Reporting & Analysis which is a 3-credit course offered in the August-November 2022 term. The course aims to provide a comprehensive understanding of key aspects of financial reporting and analysis including accounting fundamentals, financial statement preparation and interpretation, and financial reporting practices in India. Students will learn to evaluate accounting data, interpret financial statements, and develop decision making skills through assignments, quizzes, and a group project presentation.

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    Course Outline: Financial Reporting & Analysis (FIN1105)

    Area: Finance | Credit: 3


    Programme: PGDM | Duration: August-November, 2022| Term: I
    _______________________________________________________________________
    Instructor(s) Name : Dr. Rajashri Chatterjee
    Email : ra.chatterjee@imi-k.edu.in
    Phone (Extn no.) : 033-6652-9636
    Meeting Hours : With prior appointment
    _______________________________________________________________________

    PART 1
    INTRODUCTION
    Financial statements of a firm are positioned to serve the needs of the financial markets, input
    markets, product markets and regulators. The financial statements are the product of the
    interplay of the forces that drive businesses. The course Financial Reporting and Analysis will
    discuss the basic accounting model of analyzing and processing transactions and presenting
    the information in the form of financial statements. In this endeavour it will introduce the
    principles and standards that underlie a firms’ accounting policies and managerial implications
    for the same. The course subsequently will focus on interpretation of numbers in the financial
    statements. It covers the tools and techniques that are useful in analyzing financial statements
    to understand business beyond numbers. To summarize, this course aims to provide a
    comprehensive idea about various key aspects of financial reporting and analysis.

    COURSE OBJECTIVES (CO)

    • To understand the concept, importance, scope, principles of accounting


    • To understand the process of measuring and reporting income, assets, liabilities and
    equity
    • To comprehend various aspects of financial reporting practices in India
    • To evaluate and use accounting data for business
    • To analyze and interpret financial statements of companies with a special focus on
    listed Indian companies

    COURSE LEARNING OUTCOMES (CLO)

    At the end of this course, students would be able to:

    1
    CLO1 - (Map with PLO1) Acquire comprehensive understanding and knowledge of the
    fundamentals of financial reporting principles, processes and practices.

    CLO2 - (Mapped with PLO2) Summarize, measure, report and assess accounting data or
    financial information presented in the financial statements.

    CLO3 - (Mapped with PLO2, PLO3) Critically evaluate and interpret financial statements
    for the usage and benefit of any business organization; acquire decision making skills in the
    context of financial reporting, analysis and interpretation to suggest solutions for intricate
    managerial problems

    CLO4 – (Mapped with PLO4, PLO5) Understanding the significance of Ethical Issues in
    Financial Accounting & Reporting

    COURSE CONTENT
    1. Introduction to Accounting, Accounting fundamentals and process leading to
    preparation of financial statements
    2. Exposure to various aspects and components of income, expenses, assets, liabilities and
    equity along with their measurement/valuation and impact in the context of financial
    reporting and decision making
    3. Various tools and techniques of financial statement analysis
    4. Exposure to reporting practices and format of Indian firms
    5. Understanding the significance of Ethics in Financial Accounting & Reporting

    PRESCRIBED TEXT BOOK

    Financial Accounting: A Managerial Perspective, R. Narayanaswamy, Edition 7th, Prentice


    Hall India

    OTHER READINGS AND REFERENCES

    Introduction to Financial Accounting by Horngren, Sundem, Elliot and Philbrick, Latest


    Edition, Pearson Publication

    Financial Accounting: Information for Decisions by John J Wild and Prakash Singh, Special
    Indian Edition, 10th edition

    2
    Financial Accounting for Managers by Sanjay Dhamija, Latest Edition, Pearson

    Financial Accounting for Management by N. Ramachandran and Ram K. Kakani, Latest


    edition., McGraw Hill

    POLICY ON PLAGIARISM:
    Plagiarism of any kind and to any extent would attract penalties. The assessment would be
    ‘zero’ for that particular component, with no further opportunity to improve. Repetition of the
    offence would result in failure in the subject.

    ASSESSMENT SCHEME AND WEIGHTAGE:

    {a} END-TERM

    Weightage Duration (in Open/Close


    Evaluation CLO Tested
    (%) minutes) Book

    End-Term 35 120 Close CLO 2, CLO 3

    {b} OTHER ASSESSMENTS

    Sl. Unit of Weight


    Evaluation Item Time CLO
    No. Evaluation (%)

    1 Assignment Individual 25 Post 10th session CLO 2

    2 Quiz 1 Individual 10 Post 7th session CLO 1

    3 Quiz 2 Individual 10 Post 15th session CLO 1

    Project Work & CLO 1


    4 Presentation Group 20 20th session

    3
    PART 2: SESSION PLAN

    Session. Topics Pedagogy Reading


    Introduction to Accounting & Accounting Lecture Text: Narayanaswamy
    Basics: Accounting overview, Importance of Chapter 1, Chapter 4
    1
    Accounting, Accounting concepts,
    conventions & principles
    Accounting process leading to preparation of
    financial statements for reporting financial
    information: Fundamental Accounting Text: Narayanaswamy
    Equation, Analyzing transactions, Recording Chapters 2, 3, 4
    Lecture,
    2,3,4 transactions, Posting to ledger, Preparing Trial
    exercises
    Balance, Preparing Adjusted Trial Balance,
    Preparing financial statements viz. Income
    Statement, Balance Sheet & Cash Flow
    Statement
    Inventory valuation and its impact on profits:
    Concept, Effect of inventory error, Comparing Text: Narayanaswamy
    Lecture,
    5-6 alternative costing methods, Lower-of-cost-or- Chapter 5
    exercises
    market (LCM) principle, Periodic & Perpetual
    Inventory Systems
    Valuation of long-lived assets and accounting Text: Narayanaswamy
    for depreciation/amortization: Concept of Chapter 6
    long-lived assets, Depreciation methods,
    Lecture,
    7-8 Crucial issues in depreciation accounting, Conceptual reading:
    exercises
    Derecognition of PPE, Concepts of Annual Report: Any
    Revaluation and Impairment, Intangible Select Indian Company
    Assets & Amortization

    Quiz 1 (10%)

    Text: Narayanaswamy
    Chapter: 11
    Understanding Equity: Equity Share Capital,
    Lecture,
    9 Preference Shares, Bonus Shares, Stock Split, Conceptual reading:
    exercise
    Right Issue, Reserves & Surplus Annual Reports of Indian
    companies

    4
    Text: Narayanaswamy
    Chapter: 9, 10: relevant
    sections
    Understanding Liabilities: concepts of various Lecture,
    10
    forms of liabilities exercise
    Conceptual readings:
    Annual Reports of Indian
    companies

    Assignment (25%)

    Select Financial Instruments; Lease Text: Narayanaswamy


    11-12 Lecture
    receivables Chapter 7

    Lecture, Text: Narayanaswamy


    13 Cash Flow Statement: An Overview
    exercise Chapter 13
    Text: Dhamija, Chapters:
    5&6
    Understanding format and items of Balance Lecture,
    14-15
    Sheet and Profit & Loss Statement discourse Conceptual reading:
    Financial Statements of
    Indian Companies

    Quiz 2 (10%)

    Lectures, Text: Narayanaswamy


    Analysis of Financial Statements: Profitability,
    exercises Chapter 12
    Liquidity & Solvency Analysis; Capital
    16,17,18 Market Standing Analysis; Common size
    Conceptual readings:
    statements; Analysis; Horizontal analysis
    Annual Reports of Indian
    companies.
    Guest
    19 Business Combinations: Overview Lecture: TBD NA
    Project presentation (20% weightage)
    20

    5
    PART 3: SUPPLEMENTARY INFORMATION

    * Project Details – This will be a group assignment. Each group will be allocated a topic
    pertaining to financial reporting/financial analysis in the contemporary world. Every team will
    be asked to prepare a comprehensive yet crisp report on the same. Each team needs to submit
    the report (word document) prior to the 20th session. The report will be judged based on a viva
    as well. Report should not exceed 8 pages (with 12 font size & 1.5 spacing).

    PLO MAPPING FOR THE COURSE


    Addressed CLO
    by No.
    PLO# Program Learning Outcome
    Course?
    (Yes / No)
    Application of Fundamentals
    PLO1 Traits: Demonstrate application of functional / conceptual knowledge Yes CLO 1
    to business situations
    Problem Identification and Solution CLO 2,
    PLO2 Traits: Demonstrate ability to identify a problem, critically assess Yes CLO3
    various alternatives and suggest appropriate solution

    Integrative Thinking
    Traits: Demonstrate ability to identify inter-linkages among functional CLO 3
    PLO3 Yes
    areas within an enterprise and assess the impact of external
    environment on its performance

    Effective Communication CLO 4


    PLO4 Traits: Demonstrate proficiency in Oral and Written Communication Yes

    Ethical Responsibility
    PLO5 Traits: Demonstrate awareness and assess impact of ethical behavior Yes CLO 4
    on business
    Leadership NA
    PLO6 Traits: Demonstrate capability to take leadership role in a business No
    situation

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