Financial Reporting-II

Paper Code: 
BCP-611
Credits: 
3
Contact Hours: 
45.00
Max. Marks: 
100.00
Objective: 

Course

Learning outcome (at course level)

Learning and teaching strategies

Assessment Strategies

Paper Code

Paper Title

BCP-611

Financial Reporting II

CO 176:Prepare and present and analyze Financial Statements in accordance with Indian Accounting Standards

CO 177:Examine the corporate Social Responsibility Reporting

CO 178:Prepare  consolidated financial statements of group entities which includes subsidiaries, associates and joint arrangements based on Indian Accounting Standards

CO 179: Develop an understanding of the various forms of reporting (Integrated Financial instruments and corporate social reporting)

CO 180:Prepare accounts for Corporate Restructuring (including demerger) (as per Ind AS)

 

Approach in teaching:

Interactive Lectures, Discussion, Tutorials, Reading assignments

 

Learning activities for the students:

Self learning assignments, Effective questions, Simulation, Seminar presentation

 

Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects

 

5.00

Analysis of Financial Statements
Integrated Reporting
Corporate Social Responsibility Reporting

12.00

Indian Accounting Standards on Consolidated and Separate Financial Statements (as per Ind AS)

8.00

Accounting and Reporting of Financial Instruments (as per Ind AS)

8.00

Accounting and Reporting of Financial Instruments (as per Ind AS)

12.00

Indian Accounting Standards on Business Combinations and Accounting for Corporate Restructuring (including demerger) (as per Ind AS)

References: 

1. Financial Reporting- M.P. VIJAYAKUMAR
2. Financial Reporting: Sekar G(C Sitaraman Co Pvt Ltd)
3. Financial Reporting: Praveen Sharam(Smart Teach Ltd)
4. Study Material Published by ICAI
5. Scanner-Arun Kumar (Suchitra Prakashan (P) Ltd)

Academic Year: