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Course Curriculum

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Course Curriculam

Course Code: ACCT602 Credit Units L T P/S SW AS/DS FW No. of PSDA Total Credit Unit
Course Level PG 3 0 0 0 0 0 0 3
Course Title Accounting for Managers

Course The purpose of this course is to facilitate an understanding about accounting as an information system and also the language of the
Description : business.

Course Objectives :

SN
Objectives
.
• The course is designed in away so as to familiarize the participants with various financial tools and techniques that will facilitate the participants in
1 enhancing their analytical power to make rational decisions related to business. • The course will familiarize the students about accounting in difficult
economic conditions.

Pre-Requisites : General

SN. Course Code Course Name

Course Contents / Syllabus :

SN. Module Descriptors / Topics Weightage


Meaning and Scope of Accounting, Nature of Accounting, Accounting Concepts and Conventions, GAAP,
Module I Introduction to
1 Types of accounts, Double Entry System of Accounting, Recording of transactions: journalizing, ledger 15.00
Financial Accounting
posting, preparation of Trial Balance.
2 Module II Preparation Preparation of Companies Financial Statements: as per Revised Schedule III Income Statement Balance
2 25.00
of Financial Statements Sheet Accounting for Depreciation.
3 Module III Analysis of Comparative Financial Statement: Trend Analysis, Inter Firm Comparison Common Size ,Ratio Analysis
3 25.00
Financial Statements and Cash flow Statement as Per AS-3.
4 Module IV Introduction
Cost Classification, Preparation of cost sheet. Marginal Costing and Cost Volume Profit Analysis,
4 to Cost & Management 20.00
Valuation of Inventory, Variance Analysis – Material and Labour Budgeting-Fixed & Flexible.
Accounting
Module V Latest
Human Resource Accounting, Inflation Accounting, Overview of Forensic Accounting, Introduction to
5 Development Trends & 15.00
Sustainability Accounting.
Practices

Course Learning Outcomes :

SN. Course Learning Outcomes


CLO 1: Understanding accounting during difficult times so as to ensure sustainability. CLO 2: Developing skills in interpreting the financials of the
1 company, and this ability of analyzing will enable the participants to deal more effectively with strategic options for their businesses. CLO 3:
Analyze and interpret the financial statements of a company.
2 To Integrate Financial accounting with other aspects of management for better decision making.

Pedagogy for Course Delivery :


SN. Pedagogy Methods
The course joins together lectures, case examinations, interacting with specialists and understudy presentations. Classroom discussions form an
1 important part of the learning experience. The readings for the course are attracted from leading researchers, innovation thinkers and thought
leaders. The student gets an opportunity to launch the innovative product or service through Amity Incubator.

Theory /VAC / Architecture Assessment (L,T & Self Work): 100.00 Max : 100

Attendance+CE+EE : 5+35+60

SN. Type Component Name Marks


1 Attendance 5.00
2 End Term Examination (OMR) 60.00
3 Internal CLASS QUIZ 10.00
4 Internal CLASS TEST 15.00
5 Internal INTEGRATED PROJECT 10.00

Lab/ Practical/ Studio/Arch. Studio/ Field Work Assessment : 0.00 Max : 100

N/A

List of Professional skill development activities :

No.of PSDA : 2
SN. PSDA Point
1 2. Assignment on Analysis of Financial Statements
2 Integrated project

Text & References :

SN. Type Title/Name Description ISBN/ URL

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