LAL BAHADUR SHASTRI INSTITUTE OF MANAGEMENT, DELHI

Two Year Full Time Post Grauate Di!loma i" Ma"a#eme"t

Trimester$I
Course Code: %%%%&% Course Title: Ma"a#eme"t A''ou"ti"# $ I
A'aemi' Sessio"( )&%*$%+ I"stru'tor( Dr, As-is- Gar#.Dr, Su"il Arora
/OURSE OB0E/TI1E(
Managers have to constantly deal with financial reports and financial statements in order to extract relevant
information specific to the problem at hand. This course aims to provide skills to the students so that they
can prepare and interpret financial statements and reports pertaining to different of business.
/OURSE /ONTENTS(
Moule
No,
Sessio"
No,.s
To!i' 2 Reai"#.s
I %$+ T-e A''ou"ti"# s3stem 4stru'ture, !ro'ess,,IT 5ase6,,7
/o"'e!t 2 Pro'esses o8 A''ou"ti"#
/ase Waltham Oil and ube Center! "nc. #Case $%$! &'M(
Oliver Optics
Nature 2 Pur!ose o8 A''ou"ti"#
/ase )ibbon an* bow! "nc. #Case +%+! &'M(
Reai"#s( Chapter % $ #&'M(
II 9$: Fi"a"'ial Stateme"ts 4o8 'or!orate e"tities7
Bala"'e s-eet 2 Relate 'o"'e!ts
/ase one ,ine Caf- #Case .%/! &'M(
I"'ome stateme"t 2 Relate 'o"'e!ts
/ase ,ine Tree Motel #Case /%$! &'M(
Reai"#s : &nthony ).0. 1 )eece 2.3.Ch. +%$!0arayanswamy ) Ch. +%/
S'-eule 1I o8 /om!a"ies A't %;9<,
)eading:
III ;$%* /or!orate A''ou"ti"# Poli'ies(
A''ou"ti"# 8or Fi=e Assets a" Lia5ilities
/ase 3tern Corporation #Case 4%+! &'M(
)eading:&3 5 +6
A''ou"ti"# 8or De!re'iatio"
/ase
Reai"# &3 % 7
A''ou"ti"# 8or I">e"tories
Reai"# &3 5 . and Chapter 5 7 #&'M(
/ase Morgan Manufacturing #Case 7%/! &'M(
Re>e"ue re'o#"itio"
/ase 2oan 'olt8 #Case 9%/! &'M(
Reai"# &3:
A''ou"ti"# 8or De8erre Ta=
Reai"# &3 %..
1aluatio" Pri"'i!les i" A''ou"ti"#
I1 %+$%? A''ou"ti"# Sta"ars 4I"ia" a" I"ter"atio"al7
A''ou"ti"# Sta"ar 4I"ia"7
Reai"#( Compendium of "ndian &ccounting 3tandards issued by "nstitute of
Chartered &ccountant of "ndia #"C&"(! ;elhi
I"ter"atio"al A''ou"ti"# Sta"ars a" I"ter"atio"al Fi"a"'ial Re!orti"#
S3stem 4IFRS7
+
<;o "nternational =inancial )eporting 3tandards live up to their promise>?
@nowledgeAwharton! 0ovember .B! .664.
http://knowledge.wharton.upenn.edu/article.cfm?articleid=1847
1 %:$)& A"al3sis o8 Fi"a"'ial Stateme"ts
/ase 3pringfield 0ational Cank #Case +/.9! &'M(
Tire City "nc.
Reai"# Chapter 5 +/ #&'M(
Stateme"t o8 /as- 8lows
/ase &merbran Company #Case ++%.! &'M(
Reai"# Chapter 5 ++ #&'M( 1 &3 /
PEDAGOGY(
The teaching methodology used in this course will be a Dudicious mix of lectures! case analysis 1
discussions! as well as presentations by the students. 'owever! more emphasis will be laid on case analysis!
and assignments. Cases are expected to be prepared within groups prior to the class.
E1ALUATION PARAMETERS(
E0; TE)M EF&M"0&T"O0 % 96G
"nternal &ssessment % 96G
/ase a"al3sis 2 Prese"tatio"$%&@
Assi#"me"ts$)&@
Sur!rise AuiBBes$)&@
LEARNING RESOUR/ES(
+. &nthony! 'awkins and Merchant! <&ccounting 5 Text and Cases? by Tata Mc%Hraw 'ill! 0ew
;elhi! +.th Edition! .66B. #&bbreviated in the session plan as &'M(
.. 'orngren C.T. ! 3undem H.. 1 Elliot 2.&.! "ntroduction to =inancial &ccounting! B
th
Edition!
,earson Education
/. ) 0arayanaswamy! <=inancial &ccounting: & Managerial ,erspective? #/rd Ed(! ,'"! 0ew
;elhi.
$. 3.0. Maheshwari 1 3.@. Maheshwari! &dvanced &ccountancy Iol%.! Iikas ,ublishing 'ouse!
B
th
Edition.
9. 3inghvi 0.0. 1 Codhanwala )u8beh. 2. Management &ccounting! ,'"! .667
7. Chattacharya 3.@. and ;earden 2.! &ccounting for Management : Text and Cases! Iihas
,ublishing 'ouse! 0ew ;elhi! +::$
4. Hhosh! T.,. &ccounting 3tandards and Corporate &ccounting ,ractices! Taxmann*s &llied
3ervices #,( td.! ;elhi! +::B
B. 3iegel 2oel et al! H&&, .666! 'and Cook of ,olicies and ,rocedures! ,rentice 'all! 0ew 2ersey!
.666.
:. 3hukla MC and Hrewal T.3.! &dvanced &ccounting! 3. Chand 1 Company td.! 0ew ;elhi!.66/
+6. ;*3ou8a! ;olphy! "ndian &Jcing 3tandards 1 H&&,%Commentary! "ssues 1 3olution " 1""!
3now White! .66$
++. Chattachrya 3. @. 1 ;earden 2ohn! +::B! <&ccounting for Management! Text 1 Cases? by Iikas
,ublishing 'ouse ,vt. ltd. #'enceforth C;(
+.. &ccounting 3tandards issued by "nstitute of Chartered &ccountants Of "ndia #www.icai.org(
#'enceforth &3(.
.