CORPORATE ACCOUNTING-II

Paper Code: 
BCS 212
Credits: 
03
Contact Hours: 
45.00
Max. Marks: 
100.00
Objective: 

 

Course Objectives:

This course will enable the students to gain knowledge and understanding of the concepts, principles and practices in Company Accounts, Interpretation of Financial Statements.

Course Outcomes (COs):  

Course

Course Outcomes

Learning and teaching strategies

Assessment

Strategies

Course Code

Course Title

BCS 212

Corporate Accounting-II

 

 

CO 55:Develop an understanding about the meaning of Corporate accounting.

CO 56:Develop the skills of Preparing forecasted financial statements along with its analysis and interpretation

CO 57:Appraise the concept of Cash Flow and its analysis.

CO 58:Discuss the characterstics of good financial statement and its relevance for better reporting.

CO 59:Develop the skills of identification and uses of different Accounting Standard

CO 60:Contribute effectively in course – specific interaction.

Approach in teaching:
Interactive Lectures, Discussion, Tutorials, Reading assignments, Interactive White Board, Incorporating technology in teaching
 

Learning activities for the students:
Self learning assignments, Effective questions

Class test, Semester end examinations, Quiz,  Assignments, Class interaction, Presentation, Case study analysis, Open ended questions, think-pair-share, Socratic seminar

9.00
Unit I: 

Introduction to Accounting:

 

9.00
Unit II: 

Introduction to Corporate Accounting: Records of accounts to be maintained by a company.

Forecasting Financial Statements: Build forecast of future Balance Sheets, Income Statement and Statement of Cash Flows.

 

9.00
Unit III: 

Cash Flow Statement 

9.00
Unit IV: 

Financial Statement Analysis: Introduction, Characteristics of good financial statements and its relevancy for better reporting, Requirements of Financial Reporting and Recent trends, Best Practices (v) applicable to all companies, Usage and features of ratios analysis, liquidity ratios, turnover ratio, leverage ratios, Insolvency ratio and profitability ratio, DuPont Analysis, Reading and Interpretation of Financial Statements

 

18.00
Unit V: 
Accounting Standards (AS) :

Applicability, Interpretation, Scope and Compliance; International Financial Reporting Standards; Overview of AS, AS vs. Ind AS vs. IFRS.

Essential Readings: 

Essential Readings :

Study Material Published by ICSI

 

SUGGESTED Readings:

Scanner-ArunKumar(ShuchitaPrakashans(P) Ltd)

 

References: 

E- Content:

https://www.icsi.edu/student-n/new-syllabus-2022/studymaterial2023/executive-program/

https://www.icsi.edu/e-journals/

 

 

Academic Year: 
2023-2024
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