BN4103 Financial Accounting and Management Syllabus:
BN4103 Financial Accounting and Management Syllabus – Anna University PG Syllabus Regulation 2021
OBJECTIVE:
➢ To Acquire a reasonable knowledge in accounts analysis and evaluate financial statements
➢ To Understand the operational nuances of a Finance Manager.
➢ To Comprehend the technique of making decisions related to finance functions.
UNIT- I FINANCIAL ACCOUNTING
Introduction to Financial, Cost and Management Accounting–Generally accepted accounting principles–Double Entry System–Preparation of Journal, Ledger and Trial Balance, Preparation of Final Accounts: Trading, Profit and Loss Account and Balance Sheet – Reading the financial statements
UNIT- II ANALYSIS OF FINANCIAL STATEMENTS
Financial ratio analysis, Interpretation of ratio for financial decisions – Dupont Ratios – comparative statements – common size statements. Cash flow (as per Accounting Standard 3) and Funds flow statement analysis–Trend Analysis – Financial modeling
UNIT- III FINANCING AND DIVIDEND DECISION
Introduction of Finance – nature and scope of finance functions – Indian Capital Market – New issues of market – Secondary market – sources of long-term finance Leverages – Operating and Financial leverage – measurement of leverages – degree of Operating & Financial leverage – Combined leverage, EBIT – EPS Analysis- Indifference point – Determinants of Capital structure. Dividend decision – Issues in dividend decisions, Importance – Factors determining dividend policy – Types of dividend policies – forms of dividend.
UNIT- IV INVESTMENT DECISIONS
Capital Budgeting: Principles and techniques – Nature of capital budgeting- Identifying relevant cash flows – Evaluation Techniques: Payback, Accounting rate of return, Net Present Value, Internal Rate of Return, Profitability Index – Comparison of DCF techniques – Concept and measurement of cost of capital – Specific cost and overall cost of capital.
UNIT- V WORKING CAPITAL MANAGEMENT
Principles of working capital: Concepts, Needs, Determinants, issues and estimation of working capital – Receivables Management – Inventory management – Cash management – Working capital finance: Commercial paper, Company deposit, Trade credit, Bank finance.
TOTAL: 45 PERIODS
COURSE OUTCOMES:
➢ A thorough grounding of financial accounting concepts
➢ Preparation of financial statement analysis
➢ Understand the finance function of an organization
➢ Acquire the knowledge on Financial decision making process
REFERENCES:
1. R. Narayanaswamy, Financial Accounting, PHI, sixth edition,2017.
2. T.S.Reddy & A.Murthy, Financial Accounting, Margham Publications,2014
3. Earl K. Stice & James D.Stice, Financial Accounting, Reporting and Analysis, 8th edition, Cengage Learning, 2015.
4. Ashish K.Battacharya, Introduction to Financial Statement Analysis, Elsiever, 2012.
5. M. Pandey Financial Management, Vikas Publishing House Pvt. Ltd., 11th edition, 2018
6. M.Y. Khan and P.K.Jain Financial management, Text, Problems and cases Tata McGraw Hill 8th edition, 2017.
7. Prasanna Chandra, Financial Management, 9th edition, Tata McGraw Hill, 2017.