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Institute of Management Technology Academic City, Dubai Syllabus MBA Program: Financial Accounting Course Title Instructor Classroom

Timing : : Accounting for Decision Making : Dr.Anupam Mehta : Course Code : ACC501 Office : Telephone : 0507250437 E-mail : anupam@imtdubai.ac.ae

I. Course Description The course provides a comprehensive introduction to financial and managerial accounting. It focuses on the standard financial statement (income statement, balance sheet, and statement of cash flow) II. Course Objectives i. ii. iii. iv. v. To develop accounting proficiency and its use in business. To develop the ability to reason out the relationship between the accounting information and the underlying economic events generating them; understand the relationship between costs drivers and variable, fixed and mixed costs. To develop broad understanding of the accounting process and techniques of the preparation and presentation of financial statements. To develop basic skill of analysis and interpretation of financial statements and costs that affect managerial decision-making. To be able to use the accounting information in the decision making process.

III. Learning Outcomes Upon completion of the course you should be knowledgeable about the following areas: i. Demonstrate the ability to understand the objectives and purposes of financial reporting; analyze transaction, events and costs, classify them into appropriate financial and cost statement elements, ii. Identify the users of financial reports and their information needs including the limitations of the general purpose financial statements; iii. Demonstrate the ability to understand the linkages among various components of financial statements. iv. Prepare and present simple financial statements. v. Critically evaluate, analyze and interpret and financial statements; and use accounting information to make appropriate decisions in different situations. IV A) Textbook The main textbook for the course is: Financial and Managerial Accounting Horngren, Harrison, Oliver, 3e, Prentice Hall

Other References Financial and Managerial Accounting - Jan R. Williams, Susan F. Haka, Mark S. Bettner, Joseph V Carcello, 15e, McGraw-hill Fundamental Accounting Principles Wild, Larson, Chippetta, 18e, McGrawhill Financial accounting in an Economic Context, 6th Edition, by Jamie Pratt, Wiley, 2005.

Suggested website for accessing periodical financial statements and annual reports: International Accounting Standards Board: www.iasb.org Financial Accounting Standards Board (USA): www.fasb.org Accounting Standards Board (India): www.icai.org Institute of Management Accountants: www.imanet.org www.sec.gov/edgar.shtml (companies in USA) www.annualreportservice.com (select companies in different countries including USA) www.sebiedifar.nic.in (companies in India) V Grade Distribution Your grade will be based on the following: Activity Mid Term Examination Final Examination Quiz Group Project Carry Home Assignments Cases presentation and Class participation Total Percentage 20% 40% 5% 10% 10% 15% 100%

VI. Course Plan

Accounting for Decision Making Week Topic/ Activity Text book Chapter Introduction 1st The Accounting Equation Financial Statements Home work The Accounting Equation 2nd Financial Statements Case submission- Dubai Pet World *Home work Submission The Accounting Cycle and 3rd & 4th Accrual Accounting Test Case submission *Assignment & presentation 5th Reporting patterns of Financial statements, Accounting for Merchandising Operations, Inventory Accounting for Inventory Statement of Cash Flows Case 6th & 7th submission and presentation-RAK 3 properties, Case lets on cash flows Case study Rak properties 8th 9th & 10th Revision & Mid Term Analysis of Financial Statement Case study Discussion and presentation Financial statement Analysis Gulf cement company, Union Cement company and RAK 3 Chapter- 13 Chapter- 5 & 6 3 Chapter- 3, 4 6 Chapter- 2, 3 3 Chapter- 1 3 # of Contact Hrs.

Chapter- 14

cement Company Introduction 11th to Managerial Accounting - Chapter - 15 3 Chapter- 16,18

Concepts, Principles and Cost Analysis Assignment Management Accounting Cost classification, Cost-Volume-Profit Analysis

12th & 13th 14th 15th

Home work submission and test Pricing Strategy basics & project presentations Chapter- 19 ACCOUNTING PRACTICES AND FINANCIAL ANALYSIS COMPANY WISE OR INDUSTRY SPECFIC Review & Final Exam

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