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LECTURE PLAN

Institute/Department UNIVERSITY SCHOOL OF Program Bachelor of Commerce (Hons)

BUSINESS (USB) General/ Auditing & Taxation/
Advanced Cost & Management
Accounting/E-Commerce)(CM201)
Master Subject Coordinator Anjaly R Master Subject Coordinator E- E15426
Name: Code:
Course Name Corporate Financial Course Code 22CMT-280
Reporting

Lecture Tutorial Practical Self Study Credit Subject Type

3 0 0 0 3.0 T

Course Type Course Category Mode of Assessment Mode of Delivery

Major Elective Graded (GR) Theory Examination (ET) Theory (TH)

Mission of the M1 : Design a unique competency directed and industry relevant curriculum with outcome oriented teaching learning process
Department facilitated by world class infrastructure.
M2 : Enhance students’ cognitive, research, analytical, ethical and behavioral competencies through programs that equip them to
meet global business challenges in the professional world.
M3 : Facilitate student centric sound academic environment with co-curricular and extra-curricular activities to groom and develop
future ready business professionals.
M4 : Design a transparent evaluation system for objective assessment of the program learning.
M5 : Align meaningful interactions with the academia, industry and community to facilitate value driven holistic development of the
students.
M6 : Develop ethical and socially responsible entrepreneurial attitude for harnessing the environmental opportunities through
creativity and innovation for a vibrant and sustainable society.
Vision of the To create excellence in business management for nurturing value driven business leaders with analytical and entrepreneurial
Department mindset to foster innovative ideas in order to transform the world and serve the society.

Program Educational Objectives(PEOs)

PEO1 PEO1 To have successful career either as an entrepreneur or in public/private organization in the field of Accounting, Taxation,
Banking and Finance and other related fields
PEO2 PEO2 To achieve professional growth by applying analytical and research skills in order to identify and resolve problems in
complex situations.
PEO3 PEO3 To serve in a responsible leadership role by collaborating with diverse people across domains and demonstrating a
commitment to ethics, inclusivity and human dignity
PEO4 PEO4 To become a lifelong learner by applying the knowledge acquired from the program to develop new approaches or create
new knowledge
PEO5 PEO5 To develop a roadmap for personal growth and accomplishment while simultaneously pursuing socially responsible just
outcomes in personal and professional life

Program Specific OutComes(PSOs)

PSO1 PSO1 Demonstrate knowledge in setting up e-commerce platforms and/or acquiring jobs in an e-commerce related field

PSO2 PSO2 Able to cater to the manpower needs of companies in the area of Costing, Financial analysis and Management decisions

Program OutComes(POs)
PO1 PO1 Demonstrate understanding of the basic concepts and theoretical knowledge used in the different Commerce and business-
related areas like Accounting, Taxation, Auditing, Banking, Marketing, Finance, E-Commerce etc.
PO2 PO2 Apply the different tools and techniques in solving the problems related to their field of study in day to day situations during
their career;
PO3 PO3 Critically analyze the different profession related scenarios and situations with clear understanding of the factors contributing
to the same;

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PO4 PO4 Plan and develop the start-ups and entrepreneurial ventures independently through skills developed during the tenure of
degree.
PO5 PO5 Demonstrate leadership qualities required to lead the diverse teams and small groups to achieve the common goals of the
organization;
PO6 PO6 Effectively communicate through different modes and forms of communication while working as a member of team in the
organization at different levels
PO7 PO7 Effectively work with the different groups and teams diversified in terms of gender, age, ethnicity, cultural background,
academic background and nationalities
PO8 PO8 Prove proficiency with the ability to qualify competitive professional examinations at national and international level

PO9 PO9 Pursue higher education and advance research in the field of commerce, business and finance with the clear understanding
of basic concepts required for the same
PO10 PO10 Display practical skills, required to work as tax consultant, audit assistant and other financial supporting services and will be
able to become a successful professional in these fields.
PO11 PO11 Display skills in ethical analysis and decision making with empathy and respect for core human values;

PO12 PO12 Appreciate wider societal concerns through engagement/extending the professional knowledge to community service/
projects

Text Books
Sr No Title of the Book Author Name Volume/Edition Publish Hours Years
1 Corporate Financial Reporting and S. David YoungS. David Young 4th Wiley 2019
Analysis: A Global Perspective

Reference Books
Sr No Title of the Book Author Name Volume/Edition Publish Hours Years
1 Corporate Financial Reporting Sanjay Welkins 2022 Commercial Law 2022
(Concept Simplified) Publishers
2 Financial Reporting and Analysis Gauba.S Lal., Jawahar. 2018 HIMALYA 2018

Course OutCome
SrNo OutCome
CO1 The students would be able to Understand the basic perception of profession, professional ethics,
various moral & social issues, industrial standards, code of ethics and role of professional ethics in
CO2 The students would be able to act according to professional rights and responsibilities for safety and risk
benefit analysis.
CO3 The students would be able to Analyze ethical problems in specific professions and professionalism
CO4 The students would be able to Evaluate IFRS disclosure requirement
CO5 The students would be able to Develop the IFRS framework in comparison with the Indian financial
reporting requirements (Indian GAAP)

Lecture Plan Preview-Theory

Mapped with
Pedagogical
Unit No LectureNo ChapterName Topic Text/ Reference Books CO Numer
Tool**
(s)
1 1 Conceptual Introduction to Financial Reporting of ,T-Corporate Financial Reporting PPT CO1
Framework for Companies ,R-Corporate Financial Reporting
Financial ,R-Financial Reporting and Analys
Reporting
1 2 Conceptual Conceptual Framework & Objectives of ,T-Corporate Financial Reporting PPT CO1
Framework for Financial Reporting ,R-Corporate Financial Reporting
Financial ,R-Financial Reporting and Analys
Reporting

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1 3 Conceptual Qualitative aspects of financial ,T-Corporate Financial Reporting PPT CO1

Framework for statements. ,R-Corporate Financial Reporting
Financial ,R-Financial Reporting and Analys
Reporting
1 4 Conceptual Elements of financial statements. ,T-Corporate Financial Reporting PPT CO1
Framework for ,R-Corporate Financial Reporting
Financial ,R-Financial Reporting and Analys
Reporting
1 5 Understanding Understanding Financial Statements- ,T-Corporate Financial Reporting PPT CO3
Financial Introduction ,R-Corporate Financial Reporting
Statements ,R-Financial Reporting and Analys
1 6 Understanding Understanding Financial Statements of ,T-Corporate Financial Reporting PPT CO3
Financial a Joint Stock Company. ,R-Corporate Financial Reporting
Statements ,R-Financial Reporting and Analys
1 7 Understanding In-depth coverage of the balance sheet. ,T-Corporate Financial Reporting PPT CO3
Financial ,R-Corporate Financial Reporting
Statements ,R-Financial Reporting and Analys
1 8 Understanding In-depth coverage of the statement of ,T-Corporate Financial Reporting PPT CO1
Financial profit and loss. ,R-Corporate Financial Reporting
Statements ,R-Financial Reporting and Analys
1 9 Understanding Numericals ,T-Corporate Financial Reporting PPT CO3
Financial ,R-Corporate Financial Reporting
Statements ,R-Financial Reporting and Analys
1 10 Understanding Q&A and review session ,T-Corporate Financial Reporting PPT CO2
Financial ,R-Corporate Financial Reporting
Statements ,R-Financial Reporting and Analys
1 11 Understanding Case Study ,T-Corporate Financial Reporting Case CO5
Financial ,R-Corporate Financial Reporting Study,PPT
Statements ,R-Financial Reporting and Analys
1 12 Accounting Importance and adoption of IFRS ,T-Corporate Financial Reporting PPT CO4
Standards globally ,R-Corporate Financial Reporting
,R-Financial Reporting and Analys
1 13 Accounting Fundamental principles of IFRS ,T-Corporate Financial Reporting PPT CO5
Standards ,R-Corporate Financial Reporting
,R-Financial Reporting and Analys
1 14 Accounting Comparative analysis of Indian ,T-Corporate Financial Reporting PPT CO3
Standards Accounting Standards, IFRS, and US- ,R-Corporate Financial Reporting
GAAP. ,R-Financial Reporting and Analys

1 15 Accounting Recent developments and updates in ,T-Corporate Financial Reporting PPT CO4
Standards IFRS ,R-Corporate Financial Reporting
,R-Financial Reporting and Analys
1 16 Accounting Q&A and review session ,T-Corporate Financial Reporting PPT CO5
Standards ,R-Corporate Financial Reporting
,R-Financial Reporting and Analys
1 17 Accounting Case Study ,T-Corporate Financial Reporting PPT CO4
Standards ,R-Corporate Financial Reporting
,R-Financial Reporting and Analys
2 18 Consolidation Consolidation of Holding and ,T-Corporate Financial Reporting PPT CO4
of Holding and Subsidiary Companies- Introduction ,R-Corporate Financial Reporting
Subsidiary ,R-Financial Reporting and Analys
Companies
2 19 Consolidation Consolidation procedure ,T-Corporate Financial Reporting PPT CO3
of Holding and ,R-Corporate Financial Reporting
Subsidiary ,R-Financial Reporting and Analys
Companies
2 20 Consolidation Minority interest, ,T-Corporate Financial Reporting PPT CO3
of Holding and ,R-Corporate Financial Reporting
Subsidiary ,R-Financial Reporting and Analys
Companies
2 21 Consolidation Goodwill, Concept and valuation ,T-Corporate Financial Reporting PPT CO3
of Holding and methods ,R-Corporate Financial Reporting
Subsidiary ,R-Financial Reporting and Analys
Companies

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2 22 Consolidation Treatment of Pre-acquisition profit and ,T-Corporate Financial Reporting PPT CO3
of Holding and Post -acquisition profit ,R-Corporate Financial Reporting
Subsidiary ,R-Financial Reporting and Analys
Companies
2 23 Consolidation Q&A and review session ,T-Corporate Financial Reporting PPT CO3
of Holding and ,R-Corporate Financial Reporting
Subsidiary ,R-Financial Reporting and Analys
Companies
2 24 Consolidation Preparation of consolidated Balance ,T-Corporate Financial Reporting PPT CO3
of Holding and Sheet - overview ,R-Corporate Financial Reporting
Subsidiary ,R-Financial Reporting and Analys
Companies
2 25 Consolidation Treatment of mutual owings. ,T-Corporate Financial Reporting PPT CO4
of Holding and ,R-Corporate Financial Reporting
Subsidiary ,R-Financial Reporting and Analys
Companies
2 26 Preparation of Elimination of intercompany ,T-Corporate Financial Reporting PPT,Reports CO2
consolidated transactions. ,R-Corporate Financial Reporting
Balance Sheet ,R-Financial Reporting and Analys
2 27 Preparation of Unrealized profit. ,T-Corporate Financial Reporting PPT CO4
consolidated ,R-Corporate Financial Reporting
Balance Sheet ,R-Financial Reporting and Analys
2 28 Preparation of Revaluation of assets. ,T-Corporate Financial Reporting PPT CO4
consolidated ,R-Corporate Financial Reporting
Balance Sheet ,R-Financial Reporting and Analys
2 29 Preparation of Bonus issue and dividends. ,T-Corporate Financial Reporting PPT CO3
consolidated ,R-Corporate Financial Reporting
Balance Sheet ,R-Financial Reporting and Analys
2 30 Preparation of Impact of bonus issues and dividends ,T-Corporate Financial Reporting PPT CO4
consolidated on consolidation. ,R-Corporate Financial Reporting
Balance Sheet ,R-Financial Reporting and Analys
2 31 Preparation of Q&A and review session ,T-Corporate Financial Reporting PPT CO4
consolidated ,R-Corporate Financial Reporting
Balance Sheet ,R-Financial Reporting and Analys
2 32 Preparation of Case Study ,T-Corporate Financial Reporting PPT CO4
consolidated ,R-Corporate Financial Reporting
Balance Sheet ,R-Financial Reporting and Analys
3 33 Issues in Issues and Trends in Financial ,T-Corporate Financial Reporting PPT CO2
Corporate Reporting- Introduction ,R-Corporate Financial Reporting
Financial ,R-Financial Reporting and Analys
Reporting
3 34 Issues in Accounting for changing price levels ,T-Corporate Financial Reporting PPT CO2
Corporate (inflation accounting). ,R-Corporate Financial Reporting
Financial ,R-Financial Reporting and Analys
Reporting
3 35 Issues in Accounting for changing price levels ,T-Corporate Financial Reporting PPT CO2
Corporate (inflation accounting). ,R-Corporate Financial Reporting
Financial ,R-Financial Reporting and Analys
Reporting
3 36 Issues in Social reporting and corporate social ,T-Corporate Financial Reporting PPT CO2
Corporate responsibility (CSR). ,R-Corporate Financial Reporting
Financial ,R-Financial Reporting and Analys
Reporting
3 37 Issues in Human resource accounting and its ,T-Corporate Financial Reporting PPT CO4
Corporate challenges. ,R-Corporate Financial Reporting
Financial ,R-Financial Reporting and Analys
Reporting
3 38 Issues in Case studies on companies facing ,T-Corporate Financial Reporting PPT CO4
Corporate financial reporting challenges. ,R-Corporate Financial Reporting
Financial ,R-Financial Reporting and Analys
Reporting
3 39 Issues in Group discussions on ethical ,T-Corporate Financial Reporting PPT CO4
Corporate considerations in financial reporting. ,R-Corporate Financial Reporting
Financial ,R-Financial Reporting and Analys
Reporting

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3 40 Issues in Presentations on emerging trends and ,T-Corporate Financial Reporting PPT CO5
Corporate their implications. ,R-Corporate Financial Reporting
Financial ,R-Financial Reporting and Analys
Reporting
3 41 Emerging Emerging Trends in Financial Reporting ,T-Corporate Financial Reporting PPT CO5
Trends in ,R-Corporate Financial Reporting
Financial ,R-Financial Reporting and Analys
Reporting
3 42 Emerging Accounting for e-commerce ,T-Corporate Financial Reporting PPT CO5
Trends in businesses. ,R-Corporate Financial Reporting
Financial ,R-Financial Reporting and Analys
Reporting
3 43 Emerging Classification of e-commerce websites: ,T-Corporate Financial Reporting PPT CO5
Trends in B2B, B2C, C2C. ,R-Corporate Financial Reporting
Financial ,R-Financial Reporting and Analys
Reporting
3 44 Emerging Revenue recognition challenges in the ,T-Corporate Financial Reporting PPT CO5
Trends in digital economy. ,R-Corporate Financial Reporting
Financial ,R-Financial Reporting and Analys
Reporting
3 45 Emerging Blockchain and its impact on financial ,T-Corporate Financial Reporting PPT CO5
Trends in reporting. ,R-Corporate Financial Reporting
Financial ,R-Financial Reporting and Analys
Reporting

Assessment Model
Sr No Assessment Name Exam Name Max Marks
1 20MUP04 External Theory 60
2 20MUP04 Assignment 10
3 20MUP04 Attendance Marks 2
4 20MUP04 Mid-Semester Test-1 20
5 20MUP04 Quiz 4
6 20MUP04 Surprise Test 12
7 20MUP04 Mid-Semester Test-2 20

CO vs PO/PSO PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10 PO11 PO12 PSO1 PSO2

CO1 3 NA 1 NA NA 1 1 NA NA NA 1 1 NA NA

CO2 3 NA 1 NA 2 3 2 NA 2 1 NA NA NA NA

CO3 3 2 NA NA 2 NA 2 NA NA 1 NA 2 NA NA

CO4 2 2 NA NA NA 2 NA NA NA 3 NA NA NA NA

CO5 NA 1 2 NA 2 NA 2 NA 2 NA 2 NA NA NA

Target 2.75 1.67 1.33 NA 2 2 1.75 NA 2 1.67 1.5 1.5 NA NA

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