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Financial Accounting

By Prof. CA. Varadraj Bapat   |   IIT Bombay
Learners enrolled: 6056
This course discusses basic concepts of financial accounting and reporting. The viewpoint is that of readers of financial reports rather than the accountants who prepare them. COURSE OBJECTIVES This course is designed with the following objectives: (i) Help the participants to become intelligent users of accounting information (a) Understand the basic accounting and financial terminology. (b) Understand how events affect firm value (c) Understand how financial transactions are recorded. (d) Make the participants’ comfortable looking through financial statements (ii) Develop the ability in participants’ to use financial statements to assess a company’s performance        

INTENDED AUDIENCE: Students, employees, entrepreneurs (The course will apply to participants various disciplines like Engineering, Sciences, Management, Commerce, Arts, Humanities, Heath, Medicine). 
PREREQUISITES: Nil.  
Summary
Course Status : Completed
Course Type : Elective
Duration : 8 weeks
Start Date : 29 Jul 2019
End Date : 20 Sep 2019
Exam Date : 29 Sep 2019
Category :
  • Management Studies
Level : Undergraduate



Course layout

Week 1: Introduction and Scope of Accounting
                Financial Statements
Balance Sheet 1
Balance Sheet 2
                Balance Sheet 3

Week 2: Balance Sheet 4
Balance Sheet 5
  Profit and Loss Account 1 
        Profit and Loss Account 2
        Profit and Loss Account 3

Week 3:  Depreciation 1
        Depreciation 2
        Inventory Valuation
        Cash Flow Statement 1
        Cash Flow Statement 2

Week 4:  Cash Flow Statement 3 
                Cash Flow Statement 4
        Cash Flow Statement 5
Corporate Governance
Corporate Governance: Global Models

Week 5: Corporate Governance: Enron Case
Accounting Standards and Principles
Evolution of Accounting
                Recording of Financial Transactions
                Zee Case: Profit & Loss and Balance Sheet

Week 6:  Zee Case: Balance Sheet
Hindalco Case: Profit & Loss and Balance Sheet
Hindalco Case: Balance Sheet and Cash Flow Statement
                Interpretation and Analysis of Financial Statements
                Ratio Analysis and Interpretation 1
 
Week 7:  Ratio Analysis and Interpretation 2
Interpretation and Analysis of Financial Statements: Shipping Corp. of India 1
Interpretation and Analysis of Financial Statements: Shipping Corp. of India 2
Interpretation and Analysis of Financial Statements: Shipping Corp. of India 3
                Interpretation and Analysis of Financial Statements: Shipping Corp. of India 4

Week 8: Financial Statement Analysis: TCS Case 1
Financial Statement Analysis: TCS Case 2
Financial Statement Analysis: RIL Case 1
Financial Statement Analysis: RIL Case 2
Revision of Course

Books and references

  • Bapat and Raithatha, Financial Accounting – A Managerial Perspective, Mc Graw Hill, 2017. 
  • C.T. Horngren, Accounting for Management Control: An introduction, Prentice Hall, 2018. 
  • Ramchandran and Kakani, Financial Accounting for Management , Mc Graw Hill, 2018

Instructor bio



Dr. CA. Varadraj Bapat has consulting and teaching experience of 25 years in Accounting, Audit and Finance. He has obtained professional qualifications in Chartered Accountancy, Cost Accountancy, and Information System Audit before obtaining PHD from IIT, Bombay. Authored 6 books published by reputed publishers like McGraw Hills. Many Research papers are published in high impact international journals. He has done numerous research projects. He is member of Board of Governors for IIT Guwahati and NIT Manipur. He has been member of NAAC Peer team and MHRD Autonomy team.

Course certificate

  • The course is free to enroll and learn from. But if you want a certificate, you have to register and write the proctored exam conducted by us in person at any of the designated exam centres.
  • The exam is optional for a fee of Rs 1000/- (Rupees one thousand only).
  • Date and Time of Exams: 29 September 2019, Morning session 9am to 12 noon; Afternoon Session 2pm to 5pm.
  • Registration url: Announcements will be made when the registration form is open for registrations.
  • The online registration form has to be filled and the certification exam fee needs to be paid. More details will be made available when the exam registration form is published. If there are any changes, it will be mentioned then.
  • Please check the form for more details on the cities where the exams will be held, the conditions you agree to when you fill the form etc.

CRITERIA TO GET A CERTIFICATE
  • Average assignment score = 25% of average of best 6 assignments out of the total 8 assignments given in the course. 
  • Exam score = 75% of the proctored certification exam score out of 100
  • Final score = Average assignment score + Exam score

YOU WILL BE ELIGIBLE FOR A CERTIFICATE ONLY IF AVERAGE ASSIGNMENT SCORE >=10/25 AND EXAM SCORE >= 30/75
  • If one of the 2 criteria is not met, you will not get the certificate even if the Final score >= 40/100.
  • Certificate will have your name, photograph and the score in the final exam with the breakup.It will have the logos of NPTEL and IIT Bombay. It will be e-verifiable at nptel.ac.in/noc.
  • Only the e-certificate will be made available. Hard copies are being discontinued from July 2019 semester and will not be dispatched


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