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    23-24 Approved Syllabus MAA SEM III Shared

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    23-24 Approved Syllabus MAA SEM III Shared

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    bhavishsalian2004
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    6 views3 pages

    23-24 Approved Syllabus MAA SEM III Shared

    Uploaded by

    bhavishsalian2004

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 3

    SVKM’S NARSEE MONJEE COLLEGE OF COMMERCE & ECONOMICS (AUTONOMOUS)

    Program: BCom Semester: III


    Course : Management Accounting And Auditing-I Code:
    Academic Year: 2023-2024 Batch: 2022-2025

    Teaching Scheme Evaluation Scheme


    Internal Continuous Term End
    Lectures Practical Tutorials Credits Assessment (ICA) Examinations(TEE)
    (weightage) (weightage)
    60 Nil Nil 04 25 Marks 75 Marks
    Internal Component
    Class Test (Duration 20 Mins) Projects / Assignments Class Participation
    10 Marks 15Marks -
    Learning Objectives:
    1. To demonstrate, explain and analyze the various tools of financial analysis.
    2. To appraise students about the importance of Working Capital Management and estimation of
    working capital.
    3. To explain the importance of cash flow statement, illustrate the preparation of Cash Flow Statement by
    both Direct and Indirect Methods.
    Learning Outcomes:
    On completion of syllabus, the learner should be able to:
    1. Prepare and compare financial statements in vertical format
    2. Analyze financial statements by applying the most appropriate financial tools required for analysis
    3. Prepare, examine and interpret cash flow statements and thereby take the right decision.
    4. Formulate appropriate plan for meeting the requirement of working capital under different circumstances
    Pedagogy:
    1. Theoretical foundations and conceptual knowledge shall be imparted through lectures.
    2. Practical problems shall be solved in the classroom.
    3. Project/ Assignment work shall be given to learners on analysis and interpretation of financial
    statements of a corporate entity.
    4. Case Studies shall be discussed in the classroom.
    Seme
    Program Course ster No. of Tutorials Total Sem End ICA No. of
    Lectures L+T Exams Credits
    (Marks) (Marks)
    B.Com. Management III 60 0 60 75 25 04
    Accounting
    And
    Auditing-I

    B.Com. Management IV 60 0 60 75 25 04
    Accounting
    And
    Auditing-II
    Module
    Wise
    Module Module Content Pedagogy
    Used
    INTRODUCTION TO MANAGEMENT ACCOUNTING
    A. Meaning, Nature, Scope, functions,Decision making process,
    FinancialAccounting V/s Management Accounting Discussion
    I
    &
    B. Tools to Analyze & Interpret Financial Statements:
    Problem
    (I) Vertical formats of Income Statement and Balance sheet solving.
    (II) Trend analysis, Comparative Financial Statements & Common
    size Financial Statements
    SOURCES OF FINANCE
    A. Introduction and Need for finance
    B. Sources of Finance: (I) Debt vs. Equity: Advantages and
    Disadvantages of both debt and equity finance Discussion
    (II) Long-term, and Short-term:
    (a) Sources of long-term finance (such as Equity and Preference
    II
    Share Capital, Retained Earnings, Bonds And Debentures, Loans
    from financial institutions and banks)
    (b) Sources of Short-term (such as Cash Credits, Bank Overdraft,
    Bill Discounting facility, Advances against document of title to
    goods, Advances against Bills, Inter-corporate deposits, Certificate
    of Deposits, Public Deposits, Commercial Papers, Trade Credit,
    Advance from customers, Accrued Expenses and Deferred Income
    etc.)
    RATIO ANALYSIS AND INTERPRETATION
    A. Balance sheet Ratios (such as: (i) Current Ratio, (ii) Liquid Ratio, Discussion
    And
    (iii) Stock to Working Capital Ratio, (iv) Debt-Equity Ratio, (v)
    Problem
    Capital Gearing Ratio, (vi) Proprietary Ratio Solving
    B. Revenue Statement Ratios (such as: (i) Gross Profit Ratio, (ii)

    III Operating Profit Ratio, (iii) Net Profit Ratio, (iv) Operating Ratio,
    (v) Expense Ratio, (vi) Stock Turnover Ratio
    C. Combined Ratios (such as: (i) Return on Capital Employed, (ii)
    Return on Equity Share Capital, (iii) Return on Proprietor’s Funds,
    (iv) Return on Equity Shareholders’ Funds, (v) Earnings per equity
    share, (vi) Price to Earnings Ratio, (vii) Interest Coverage
    RATIO ANALYSIS AND INTERPRETATION (Contd…)
    Ratio, (viii) Debt Service Coverage Ratio, (ix) Debtors Turnover
    Ratio, (x) Creditors Turnover Ratio
    D. Introduction to Trailing Twelve Months Analysis
    ESTIMATION OF WORKING CAPITAL
    (I) Concept, nature and types of Working Capital, Planning of
    Working Capital, Factors governing the requirement of working Discussion
    And
    IV capital, Hedging, Conservative And Aggressive Approaches to Problem
    Working Capital Solving
    (II) Estimation / Projection of WorkingCapital
    (III) Operating Cycle
    (IV) Working Capital Gap Method, Maximum Permissible Bank
    Finance – II Method
    PREPARATION OF CASH FLOW STATEMENT WITH
    REFERENCE TO AS-3
    Discussion
    (I) Meaning, Significance and classification of cash flows
    And
    V
    (II) Direct and Indirect Methods of Preparing Cash Flow Statement Problem
    (III) Important provisions of AS-3 in thepreparation of cash flow Solving

    statement

    Reference Books:

    Title Author(s) Publish


    er
    Financial Management Khan & Jain Mc Graw Hill

    Financial Management Ravi Kishor Taxmann

    Financial Statement Analysis KR McGraw Hill


    Subramanyam
    Financial Management- Theory& Practice Prasanna Chandra Mc Graw Hill

    Any other information:


    Note: Latest edition of text book may be used.

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