SMA-2016-17 Modified OK Final PRINT (5 Files Merged)

SWARNA BHARATHI INSTITUTE
OF SCIENCE & TECHNOLOGY

(Approved by AICTE & Affiliated to JNTUH, Hyderabad )
Pakabanda Bazar,Khammam-2,T.S
Phone :+91 8712712331,+918712112331
COURSE FILE
STRATEGIC MANAGEMENT ACCOUNTING
COURSE CODE : 723AG
DEPARTMENT OF MBA
2016-17
Faculty In-Charge HOD

Contents
S.No Description
COURSE PLAN (COURSE FILES 1ST PAGE) –EACH FILE / SUBJECT / SECTION /
1
PROGRAM
2 Vision & Mission of the Department
3 COURSE IMPLEMENTATION STRATEGY
4 P.E.O. , P.O. & .P.S.O.
5 COURSE OBJECTIVES, OUTCOMES
6 Course Mapping
7 COURSE SCHEDULE (LESSON PLAN)
8 Syllabus
9 Students Names list
Identification of active & slow learners in the names list (Represent A or S in a
10
column) based on previous semester
11 Mid Question Papers ( Objective & Desc)
12 Mid Marks
13 Assignments
Question Bank (Objective Questions+ Short Answer Questions + Essay Type
14
Questions)-Important Questions to be marked for slow learners
15 Previous Semester Results Analysis
16 Seminars by students (Record)
17 ICT resources (OHP/PPT/Video lectures in CD form Only)
18 Lecture/ Class Notes
19 CLASS TIME-TABLE
20 INDIVIDUAL FACULTY TIME-TABLE
21 LABORATORY TIME-TABLE
22 SLOW LEARNERS RECORD
23 RECORD OF MAKEUP CLASSES CONDUCTED
24 RECORD OF REMEDIAL CLASSES CONDUCTED
25 References
26 End Exam Result
SBIT/8.5.1/FT 02
COURSE PLAN (COURSE FILES 1ST PAGE) –
EACH FILE / SUBJECT / SECTION / PROGRAM
DEPARTMENT / PROGRAM MBA AY 2016-2017
NAME OF THE FACULTY MANMOHAN TIWARI DATE
DESIGNATION Assistant Professor YEAR / SEM II/I
STRATEGIC
TITLE OF THE SUBJECT MANAGEMENT SECTION A
ACCOUNTING
NO.OF STUDENTS ON ROLL 36 SUBJECT CODE 723AG
Note to faculty members on how to use this course file format
1. Get a new file from your office for each course and file each sheet of these formats as and
when it is complete
2. Individual Time Table and Syllabus copies provided to you shall also be filed in it.
3. Please attach the Marks list of the students in result of ( Continuous Assessment Exams-
Sessionals / Assignments Award Record) for this subject in your course file
4. Photo copy of the best and the poor answer sheets for ( Continuous Assessment Exams), be
included in the file
5. List of Assignments / Seminar Topics you have given to the students should also included in the
course file
6. Model Question Paper, which you have distributed to the students in the beginning of the
Semester for the subject should be included in the file
7. Any additional resources like OHP transparencies, PPTs,handouts used also to be filed
8. Weak students record also to be filed
9. Make-up & Remedial classes taken for the subject will also to be filed.
Faculty / Date HOD/ Date

Vision and Mission of the Department
Vision:
The department aims at providing to the nation, managers those are professionally
competent, ethically conscious and socially responsible to cater to the present needs of the
business & society.
Mission:
 To nurture young students to be effective managers capable of adding value to
organizations through training in the field of Management and Business Administration
 Create a competitive environment for the students to upgrade their knowledge and sharpen
their skills
 To make students employers rather than employees.
SBIT/8.5.1/FT 03
COURSE IMPLEMENTATION STRATEGY
NAME OF THE FACULTY R. NAGESWARA RAO DATE
YEAR / SEM /
DESIGNATION Assistant Professor I/I/B
SECTION
TITLE OF THE SUBJECT STRATEGIC MANAGEMENT ACCOUNTING
1. TARGET
a. PASS % 100% b. DISTINCTIONS % 70% c. PASS % 100%
2. COURSE PLAN
I intended to cover the contents, i.e., coverage of Units by lectures, student seminars,
perception test, team work game, case studies, and assignments, etc.,
3. METHOD OF EVALUATION
a) Continuous Assessment Examinations 
b) Assignments / Seminars
c) Mini Projects
d) Quiz
e) Term End Examination
f) Others
4. List out any new topic(s) or any innovations you would like to introduce in teaching the subject in this
semester.
1. 2.
3. 4.
5. 6.
7. 8.
Faculty / Date HOD/ Date

Program Educational Objectives (PEOs):
Master of Business Administration program objectives can be broadly defined on five
categories as below.
1. Preparation:
 To prepare graduates with the managerial skills necessary to
enter careers in Marketing
Finance
Human Resources &
Systems
Entrepreneurship
 To strengthen their knowledge of
Business Environmental Scanning
Planning, Organizing, Directing & Controlling Decision Making and
Communication
Establishing & Maintaining Organizations
Ensuring Growth and Stability of students.
 To acquire ability to procure and utilize resources effectively and efficiently so as to

achieve organizational, individual and societal objectives.
2. Core Competence:
1. To endow the students with a concrete foundation of basic and applied

aspects of Management.
2. To train the students on latest concepts of Management which are
emerging in the industry
3. Professionalism:
To inculcate the students to realize and learn the ethical values, social
responsibility and teamwork skills.
Program Outcomes (Pos):
Outcomes: Through outcome based learning centric approaches like case studies, group
discussions, field visits, reading of books, References & journals, MBA graduates will be
capable of:
a. Understanding business process and add value to it.
b. Conducting management research to identify the reasons for the problems and to
find solutions.
c. Utilizing modern approaches and best practices to manage organizations.
d. Use authority and power to influence people to get the work done.
e. Understand organizational dynamics and interpersonal relations.
f. Managing change.
g. Developing employability skills to get jobs.
h. Increasing the Entrepreneurial skills of the students
i. Demonstrating the broad education necessary to understand the impact of
Management in Global, Environmental and societal context.
j. Demonstrating the knowledge of Contemporary issues.
Programme Specific Outcomes (PSO’s):

At the end of the program, the student:
PSO1: should be able tp employ financial decision models to select appropriate projects
for a business enterprise and manage firm growth through strategies such as mergers,
acquisitions, international expansion, and new venture development.
PSO2: should be able to formulate an integrative business project through the application
of multidisciplinary knowledge comprising of accounting, finance, operations,
management information system, marketing and human resources management.
PSO3: Should have the capability to comprehend the innovative pedagogies in the realm
of Management and device the new strategies for meeting the emerging challenges in the
Business.
PSO4: Should posses the skills to communicate in both oral and written forms, the work
already done and the future plans with necessary road maps, demonstrating the practice
of professional ethics and the concerns for societal and environmental wellbeing.
SBIT/8.5.1/FT 05
COURSE OBJECTIVES, OUTCOMES
NAME OF THE FACULTY MANMOHAN TIWARI DATE 16-09-2016
YEAR / SEM /
DESIGNATION Assistant Professor II/I/A
SECTION
On completion of this Subject / Course the student shall be able to :
S.NO. OBJECTIVES OUTCOMES
 CO1: To understand briefly about

 To understand briefly about the
the cost and management
1 cost and management accounting
accounting and their differences.
and their differences.
 To understand the role of  CO2: To understand the role of

accounting information in accounting information in planning
2 planning of activities and control of activities and control of costs in
of costs in order to increase order to increase profit.
profit.
 CO3: To understand and analyze

 To understand and analyze briefly the concept of cost ,its
briefly the concept of cost ,its classification and calculation of
classification and calculation of various costs in the production or
3
various costs in the production or manufacturing of goods and
manufacturing of goods and services.
services.
 To understand the tools and  CO4: To understand the tools and

4
techniques used for the techniques used for the calculation
calculation and distribution of and distribution of costs to various
costs to various production and production and service departments
service departments involved in involved in manufacturing of units
manufacturing of units of goods of goods and services.
and services.
 To understand and analyze the

 CO5: To understand and analyze
concept of Overheads its types
the concept of Overheads its types
and distribution methods
and distribution methods involved
5 involved during production of
during production of goods and
goods and services.
services.
Note: For each of the OBJECTIVE indicates the appropriate OUTCOMES to be achieved
Faculty / Date
SBIT/8.5.1/FT 05
Course Mapping with PEOs and Pos

YEAR / SEM /
SECTION
Mapping of Course with Programme Educational Objectives:

S. No Code Course Semester PEO1 PEO2 PEO3
1 723AG SMA III   
Mapping of Course outcomes with Programme outcomes:

Course: Financial Management
Course Outcomes / Programme Outcomes a b c d e f g h i j
CO1: To understand briefly about the

cost and management accounting and
   
their differences.
CO2: To understand the role of

accounting information in planning of
activities and control of costs in order to  
increase profit.
CO3: To understand and analyze briefly

the concept of cost ,its classification and
calculation of various costs in the    
production or manufacturing of goods and
services.
CO4: To understand the tools and
techniques used for the calculation and
distribution of costs to various production
and service departments involved in   
manufacturing of units of goods and

services.
CO5: To understand and analyze the

concept of Overheads its types and
distribution methods involved during   
production of goods and services.

SBIT/8.5.1/FT 05
Lesson Plan
DEPARTMENT /
MBA AY 2016-2017
PROGRAM
YEAR / SEM /
SECTION
NO.OF STUDENTS ON
36 SUBJECT CODE 723AG
ROLL
Text Books:
rd
1.Financial Management by Sudarshan Reddy 3 Edition Himalaya Publishing House
2. Financial Management by IM Pandey
S. Hours Planned
Unit Topic
No Lecture Tutorial
Unit-I: Introduction to Management Accounting, Cost Analysis and Control
Management accounting Vs. Cost accounting vs.
1 1
financial accounting,
Role of accounting information in planning and
2 1
control,
Cost concepts and Managerial use of classification of
3 costs 1
Cost analysis and control: Direct and Indirect

4 expenses, 1
5 allocation and apportionment of overheads, 1

I
6 Problems on primary distribution 1
7 Problems on Secondary distribution 1
8 Step Distribution and Repeated Distribution 1
calculation of machine hour rate. 2 1
9 Problems on Machine Hour Rate 4 1
10 An introduction to activity based costing 4 1

Total 18 3
UNIT-II : Costing for Specific Industries

11 Unit costing, Features Advantages and Disadvantages 1
II
12 Job Costing Features and Problems Solved 1
Cost Sheet and steps involved in preparation of cost
13 sheet 1
14 Tenders and Quotation its preparation 2

15 Problems On Tenders and Quotations 2
16 Problems on Cost Sheet 2
Introduction to Process Costing 1
17 Problems on Process Costing 1
18 Problems on Normal loss and abnormal loss 2 1
19 Problems on costing for by products 2 1
20 Introduction to equivalent production 2 1
21 Problems on Equivalent Production 2
22 Problems on Work in Progress 2

Total 21 3
UNIT-III Marginal Costing
23 Introduction to Marginal Costing 1
24 Application of Marginal costing in terms of cost control 1

profit planning, Closing down a plant using marginal
25 costing 1
III Problems on dropping a product line

26 2 1
27 Problems on fixation of selling price 2 1
28 Problems on Make or buy decisions 2 1
29 key or limiting factor 1

Total 10 3
UNIT-IV : Marginal Costing II
37 Selection of suitable product mix and problems 1
38 Problems on Desired level of Profits 2
39 Problems On Desired level of sales 2
diversification of products, closing down or suspending
40 IV 1
activities
41 level of activity planning 1
Break-even analysis: application of BEP for various
42 1
business problems
43 Problems on Contribution 2 1
44 Problems on P/V Ratio 2 1
45 Problems on BEP in Units and Rs 2 1
46 Problems on Margin of Safety 2 1
Total 16 4
UNIT-V : Budgetary Control
53 Budget, budgetary control, steps in budgetary control 1
different types of budgets: sales budget, Cash budget,
54 1
V Production budget, Performance budgets
55 Flexible budget, Zero Based Budgeting 2
56 Preparation of sales budget 1
57 Preparation of Cash budget 1 1
58 Preparation of Production budget 2 1
59 Preparation of Performance budgets 1 1
60 Preparation of Flexible budget 1 1
61 Introduction to cost audit and management audit 1 1
Standard Cost and Standard Costing, Standard costing

62 1
Vs Budgetary control
Standard costing Vs estimated cost, Standard costing
63 1
and Marginal costing
Analysis of variance, Problems on Material variance,
64 2
Labor variance and Sales variance.
Total 15 5
SBIT/8.5.1/FT 05
Course Syllabus
YEAR / SEM /
SECTION
NO.OF STUDENTS ON
ROLL
UNIT I
Introduction to Management Accounting, Cost Analysis and Control: Management
accounting Vs. Cost accounting vs. financial accounting, Role of accounting information in
planning and control, Cost concepts and Managerial use of classification of costs. Cost
analysis and control: Direct and Indirect expenses, allocation and apportionment of overheads,
calculation of machine hour rate. An introduction to activity based costing.
UNIT II
Costing for Specific Industries: Unit costing, Job Costing, Cost Sheet and tender and process
costing and their variants, treatment of normal losses and abnormal losses, inter-process
profits, costing for byproducts and equivalent production.
UNIT III
Marginal Costing I: Introduction, Application of Marginal costing in terms of cost control,
profit planning, Closing down a plant, dropping a product line, charging general and specific
fixed costs, fixation of selling price. Make or buy decisions, key or limiting factor.
UNIT IV
Marginal Costing II: Selection of suitable product mix, desired level of profits,
diversification of products, closing down or suspending activities, level of activity planning.
Break-even analysis: application of BEP for various business problems. Inter-firm comparison:
need for inter-firm comparison, types of comparisons, advantages.
UNIT V
Budgetary Control: Budget, budgetary control, steps in budgetary control, Flexible budget,
different types of budgets: sales budget, Cash budget, Production budget, Performance
budgets, Zero Based Budgeting; An introduction to cost audit and management audit.
Standard Costing: Standard Cost and Standard Costing, Standard costing Vs Budgetary
control, Standard costing Vs estimated cost, Standard costing and Marginal costing, analysis of
variance, Material variance, Labor variance and Sales variance.
References:
 Hansen Mowen, Cost and Management Accounting& Control, Thompson Publications
2012
 S.P.Jain and K.L.Narang, Cost and Management Accounting, Kalyani Publishers, New
Delhi, 2006.
 M.Y. Khan, P.K. Jain, Management Accounting: Theory and Problems, TMH, New
Delhi, 4/e, 2007.
 James Jiambalvo, Managerial Accounting, John Wiley & Sons, Inc.New Delhi,2007.
 Atkinson, Banker, Kaplan and Young, Management Accounting, PHI, 2006.
 Manash Gupta, Cost Accounting Principles and Practice, Pearson Education,2006
 M.N.Arora Cost and Management Accounting Himalaya Publishing House, 2015
SBIT/8.5.1/FT 05
Students Names List

S.NO HT.NO Name of the Student
1 15M61E0010 CHITTIMODU VAMSHI
2 15M61E0011 D ROHINI
3 15M61E0015 KARUPOTHULA VINAYKUMAR
4 15M61E0019 KOTTE SWAPNA

5 15M61E0021 MD NIKHATHSALMA
6 15M61E0025 MUDRAGADA ROHITHA
7 15M61E0026 NARSINGH OMPRAKASH
8 15M61E0029 RAVUTLA NEELIMA
9 15M61E0032 SAISINDHU VANGAVEETI
10 15M61E0035 SHAIK RAISASULTHANA
11 15M61E0036 SINGAPOGU MADHAVARAO
12 15M61E0040 VADDE SUDHA

13 15M61E0041 VALLAMULA ANIL KUMAR
14 15M61E0042 VEMPATI NAVYASRI
15 15M61E0043 VUDATHA ALEKYA
16 15M61E0046 BODDU ANUROOP KUMAR
17 15M61E0047 BYRU SANTHOSH
18 15M61E0050 GUDE MADHUSUDHAN RAO
19 15M61E0051 GURRAM DEVAMANI
20 15M61E0055 JIDUGU JYOTHI
21 15M61E0056 KANCHU KIRAN KUMAR
22 15M61E0057 KANKIPATI PHANI KUMAR
23 15M61E0058 KANUBUDDI JYOTHI
24 15M61E0060 KATUKURI SATHEESH
25 15M61E0061 KESHRANI KHUSHAL PATEL

26 15M61E0062 KETHAVARAPU PAVANA KUMARI
27 15M61E0063 KOLLAPINNI BHARGAVI
28 15M61E0064 KOMMA NAVATHA
29 15M61E0065 KOTA PREM KUMAR
30 15M61E0068 MARIKANTI ANUSHA
31 15M61E0070 MUNAGANTI SATHEESH
32 15M61E0073 NUKALAPATI JAGAPATHIBABU
33 15M61E0074 PATERU SURESH
34 15M61E0075 PENTYALA JAYASRI
35 15M61E0076 PULAKAANI SWAPNA
36 15M61E0077 PULI SRAVANI
37 15M61E0078 RACHARLA SRILAKSHMI
38 15M61E0083 SEELAM RAMESH REDDY
39 15M61E0084 SOMANAPALLY KISHORE

SBIT/8.5.1/FT 05
Identification of Active & Slow Learners

YEAR / SEM /
DESIGNATION Assistant Professor I/I/A
SECTION
TITLE OF THE SUBJECT FINANCIAL MANAGEMENT
NO.OF STUDENTS ON ROLL 36 SUBJECT CODE 721CM
S.NO HT.NO Name of the Student A/S
1 15M61E0010 CHITTIMODU VAMSHI A
KARUPOTHULA A
3 15M61E0015
VINAYKUMAR
4 15M61E0019 KOTTE SWAPNA A
SINGAPOGU A
11 15M61E0036
MADHAVARAO
VALLAMULA ANIL A
13 15M61E0041
KUMAR
GUDE MADHUSUDHAN
18 15M61E0050 S
RAO
19 15M61E0051 GURRAM DEVAMANI S
23 15M61E0058 KANUBUDDI JYOTHI A

KETHAVARAPU PAVANA
26 15M61E0062 A
KUMARI
31 15M61E0070 MUNAGANTI SATHEESH A
33 15M61E0074 PATERU SURESH S

SBIT/8.5.1/F
T 05
Record of Mid Question Papers
DEPARTMENT /
MBA AY 2016-2017
PROGRAM
YEAR / SEM /
SECTION
NO.OF STUDENTS ON
ROLL
SBIT /Des-01/2016-17/MBA Date: 28-11-2016 (FN)

SWARNA BHARATHI INSTITUTE OF SCIENCE AND TECHNOLOGY
Time: 120 Min MBA I Year I- Sem I -MID Marks: 25
FINANCILA MANAGEMENT (MBA)
MID-I
Section-A (Compulsory) (5X2=10)
(a) Cost Accounting Vs Management Accounting
(b) Role of Management Accounting in Decision Making
(c) Objectives of Cost Accounting.
(d) Machine Hour rate
(e) Unit costing.
Section-B (5X3=15)
Answer any three of the following
1. In a light engineering factory the following particular have been collected for the three
months period ending 31st December 2005. Compute the departmental overhead rates
for each of the production department assuming that overhead are covered as a
percentage of direct wages.
PRODUCTION SERVICE
PARTICULARS DEPARTMENTS DEPARTMENTS
A B C D E
DIRECT WAGES (Rs) 2000 3000 4000 1000 2000
DIRECT MATERIALS
(Rs) 1000 2000 2000 1500 1500
STAFF (No's) 100 150 150 50 50
ELECTRICTY (Kwh) 4000 3000 2000 1000 1000
LIGHT POINT (No's) 10 16 4 6 4
ASSET VALUE (Rs.) 120000 8000 6000 2000 20000
AREA OCCUPIED
(Sq.Yd) 150 250 50 50 50
The expenses for the period were
PARTICULARS RS
MOTIVE POWER 550
STORES OVERHEAD 400
DEPRECIATIOM 15000
GENERAL 12000
OVERHEADS
LIGHTING POINTS 100
AMENITIES TO 1500
STAFF
REPAIRS AND 6000
MAINTENANCE
RENT AND RATES 550
Apportion the expenses of service department E proportionate to direct wages in that of service
department D inter ratio of 5:3:2 to department A B & C respectively.
2 ) From the following particulars Compute the Machine Hour Rate
Cost of the machine 11,000

Scrap Value 680
Repairs for effective working life 1,500
Standing charges for 4 weekly period 1,600
Effective working life 10,000 hours.
Power used 6 units per hour @5 paise per unit.
Hours worked in 4 weekly period- 120 hours.
3) Explain the classification of cost?

4) Explain the concept of Activity Based Costing?
5) Prepare cost sheet from the following information
Direct material 57000

Direct wages 28500
Factory rent rates 2500
Office rent rates 500
Plant repairs 1000
Plant dep 1250
Factory lighting 400
Factory manager salary 2000
Office salary 1600
Directors remuneration 1500
Telephone 200
Printing 100
Legal charges 150
Advertisement 1500
Salesmen’s salary 2500
Showroom rent 500
Sales 116000
SBIT /Des-01/2016-17/MBA Date: 02-01-2016 (FN)
SWARNA BHARATHI INSTITUTE OF SCIENCE AND TECHNOLOGY
Time: 120 Min MBA I Year I- Sem I -MID Marks: 25
FINANCILA MANAGEMENT (MBA)
MID -II
Section-A (Compulsory)
a) Cost audit and Management audit
b) Advantages of Marginal Costing
c) Zero Base Budget
d) Inter firm Comparision
Section-B
Answer any three questions
1. The following are extracted from the costing records of an oil mill for the year ended
31st March 2006:
Purchase of 5,400 tons of coconuts for Rs. 4,40, 000
PATICULARS CRUSHING(Rs.) REFINING(Rs.) FINISHING(Rs.)
COST OF LABOUR 5500 2200 3300
ELECTRIC POWER 1320 800 528
SUNDRY MATERIALS 220 4400 -----
REPAIRS TO MACHINERY 600 720 308
STEAM 1320 1000 1000
FACTORY EXPENSES 2900 1450 484
Cost of Casks Rs. 16,500 /-
3,200 tons of crude oil were produced, 200 tons of oil were produced by the refining process
and 2500 tons of refined oil were finished for delivery.
PARTICULARS RS
COCONUT SACKS SOLD 440
1925 TONS OF COCONUT RESIDUE SOLD 24200
Loss in weight in crushing: 275 tons

500 tons of by-products obtained from refining process Rs.7425. Prepare necessary
process account.
2. You are given the following data:
YEAR SALES PROFIT

2004 120000 8000
2005 140000 13000
Calculate
i. P/V Ratio
ii. B. E. Point
iii. Profit when sales are Rs. 180000
iv. Sales required to earn a profit of Rs. 12000
v. Margin of safety in year 2005.
3. Draw up a flexible budget for overhead expenses on the basis of the following data and
determine the overhead rates at 70%, 80% and 90% plant capacity
PARTICULARS @ 80% Capacity (Rs.)

Variable Overheads:
Indirect Labour 12000
Stores including Spares 4000
Semi – Variable Overheads:
Power (30% Fixed, 70% Variable) 20000
Repairs and Maintenace (60% Fixed, 40% 2000
Variable)
Fixed Overheads:
Depreciation 11000
Insurance 3000
Salaries 10000
Total Overheads 62000
Estimated Direct Labour Hours 124000hrs.
4. Explain the term Budgetary Control and its advantages and limitations?
5. Explain the term Standard Costing, Its advantages and Dis- advantages?
SBIT/8.5.1/FT 05
Record of Mid Marks

DEPARTMENT /
MBA AY 2016-2017
PROGRAM
YEAR / SEM /
DESIGNATION Assistant Professor II/I
SECTION
NO.OF STUDENTS ON
ROLL
MID-I
S.NO HT.NO Name of the Student
1 15M61E0010 CHITTIMODU VAMSHI 20
2 15M61E0011 D ROHINI 25
KARUPOTHULA 22
3 15M61E0015
VINAYKUMAR
4 15M61E0019 KOTTE SWAPNA 23
5 15M61E0021 MD NIKHATHSALMA 25
6 15M61E0025 MUDRAGADA ROHITHA 25
7 15M61E0026 NARSINGH OMPRAKASH 20
25
8 15M61E0029 RAVUTLA NEELIMA
9 15M61E0032 SAISINDHU VANGAVEETI 25
10 15M61E0035 SHAIK RAISASULTHANA 25
SINGAPOGU 21
11 15M61E0036
MADHAVARAO
12 15M61E0040 VADDE SUDHA 25
VALLAMULA ANIL 23
13 15M61E0041
KUMAR
14 15M61E0042 VEMPATI NAVYASRI 23
25
15 15M61E0043 VUDATHA ALEKYA
BODDU ANUROOP
16 15M61E0046 23
KUMAR
17 15M61E0047 BYRU SANTHOSH 21
GUDE MADHUSUDHAN
18 15M61E0050 20
RAO
19 15M61E0051 GURRAM DEVAMANI 20
20 15M61E0055 JIDUGU JYOTHI 20
21 15M61E0056 KANCHU KIRAN KUMAR 24

KANKIPATI PHANI
22 15M61E0057 25
KUMAR
23 15M61E0058 KANUBUDDI JYOTHI 25
24 15M61E0060 KATUKURI SATHEESH 23

KESHRANI KHUSHAL
25 15M61E0061 25
PATEL
KETHAVARAPU PAVANA
26 15M61E0062 25
KUMARI
27 15M61E0063 KOLLAPINNI BHARGAVI 21
28 15M61E0064 KOMMA NAVATHA 22
29 15M61E0065 KOTA PREM KUMAR 20
30 15M61E0068 MARIKANTI ANUSHA 20
31 15M61E0070 MUNAGANTI SATHEESH 21

NUKALAPATI
32 15M61E0073 23
JAGAPATHIBABU
33 15M61E0074 PATERU SURESH 21
34 15M61E0075 PENTYALA JAYASRI 24
35 15M61E0076 PULAKAANI SWAPNA 25
36 15M61E0077 PULI SRAVANI 20
37 15M61E0078 RACHARLA SRILAKSHMI 22

SEELAM RAMESH
38 15M61E0083 25
REDDY
39 15M61E0084 SOMANAPALLY KISHORE 23
S.NO HT.NO Name of the Student MID-II
1 15M61E0010 CHITTIMODU VAMSHI 20
2 15M61E0011 D ROHINI 25
3 15M61E0015 KARUPOTHULA VINAYKUMAR 22
4 15M61E0019 KOTTE SWAPNA 23
5 15M61E0021 MD NIKHATHSALMA 25
6 15M61E0025 MUDRAGADA ROHITHA 25
7 15M61E0026 NARSINGH OMPRAKASH 20
8 15M61E0029 RAVUTLA NEELIMA 25
9 15M61E0032 SAISINDHU VANGAVEETI 25
10 15M61E0035 SHAIK RAISASULTHANA 25
11 15M61E0036 SINGAPOGU MADHAVARAO 21
12 15M61E0040 VADDE SUDHA 25
13 15M61E0041 VALLAMULA ANIL KUMAR 23
14 15M61E0042 VEMPATI NAVYASRI 23
15 15M61E0043 VUDATHA ALEKYA 25
16 15M61E0046 BODDU ANUROOP KUMAR 23
17 15M61E0047 BYRU SANTHOSH 21
18 15M61E0050 GUDE MADHUSUDHAN RAO 20
19 15M61E0051 GURRAM DEVAMANI 20
20 15M61E0055 JIDUGU JYOTHI 20
21 15M61E0056 KANCHU KIRAN KUMAR 24
22 15M61E0057 KANKIPATI PHANI KUMAR 25
23 15M61E0058 KANUBUDDI JYOTHI 25

24 15M61E0060 KATUKURI SATHEESH 23
25 15M61E0061 KESHRANI KHUSHAL PATEL 25

KETHAVARAPU PAVANA
26 15M61E0062 25
KUMARI
27 15M61E0063 KOLLAPINNI BHARGAVI 21
28 15M61E0064 KOMMA NAVATHA 22
29 15M61E0065 KOTA PREM KUMAR 20
30 15M61E0068 MARIKANTI ANUSHA 20
31 15M61E0070 MUNAGANTI SATHEESH 21
32 15M61E0073 NUKALAPATI JAGAPATHIBABU 23
33 15M61E0074 PATERU SURESH 21
34 15M61E0075 PENTYALA JAYASRI 24
35 15M61E0076 PULAKAANI SWAPNA 25
36 15M61E0077 PULI SRAVANI 20
37 15M61E0078 RACHARLA SRILAKSHMI 22
38 15M61E0083 SEELAM RAMESH REDDY 25
39 15M61E0084 SOMANAPALLY KISHORE 23

SBIT/8.5.1/FT 05
Assignment Questions
YEAR / SEM /
SECTION
TITLE OF THE SUBJECT STRATEGIC MANAGEMENT ACCOUNTIMG
1) Difference between Financial accounting and Cost accounting?

2) Difference between Cost accounting and Management accounting?
3) Explain the Concept of cost, its elements and Classification of costs?
4) Explain the term Machine hour rate, steps involved in the computation, advantages
and Dis- advantages?
5) Explain the term Break Even Analysis its importance, Objectives, determinants,
assumptions and graphical representation of BEA (or) BEP?
SBIT/8.5.1/FT 05
Question Bank
YEAR / SEM /
SECTION
TITLE OF THE SUBJECT STRATEGIC MANAGEMENT ACCOUNTIMG
Unit-1
1) Explain the term Cost accounting, its objectives, advantages and limitations?
2) Explain the term Management accounting, Its role in planning and controlling and tools
techniques used and its relationship with cost and financial accounting?
3) Difference between Financial accounting and Cost accounting?
4) Difference between Cost accounting and Management accounting?
5) Explain the Concept of cost, its elements and Classification of costs?
6) Explain the term Overhead, Its types and steps involved in the distribution of
Overheads?
7) Explain the term Machine hour rate, steps involved in the computation, advantages and
Dis- advantages?
8) Explain the term Activity Based Costing, steps involved and advantages?
Problematic
1) Primary Distribution Method
2) Secondary Distribution Method
3) Step Distribution Method
4) Simultaneous Distribution Method
5) Repeated Distribution Method
6) Machine Hour Rate
Unit-2
1) Explain the term Unit costing?

2) Explain the term Job costing?
3) Explain the term Cost sheet?
4) Explain the term Price quotation or tender?
5) Explain the term Process costing, its characteristics, advantages and Dis-
advantages?
6) Explain the term Normal and Abnormal losses and its treatment in process costing?
7) Explain the term Equivalent Production?
8) Explain the term Marginal Costing its objectives, advantages and Dis-advantages?
9) Explain the term CVP analysis its objectives and role of CVP?
Problematic
1) Preparation of Cost sheet
2) Preparation of Job cost sheet
3) Preparation of Price quotations or tenders
4) Problems on process costing, Normal and abnormal Losses
5) Problems on Costing for by-product
6) Problems on Equivalent Production
7) Fixation of Selling Price
8) Plant Shut Down or Closing Down of Plant
Unit-3
1) Explain the term Break Even Analysis its importance, Objectives, determinants,
assumptions and graphical representation of BEA (or) BEP?
2) Explain the term Inter-firm Comparision its Importance, factors, Objectives,
Advantages and Dis-advantages?
Problematic
(a) Make or Buy Decisions

(b) Selection of Suitable Product Mix
Problems on BEP
(a) Contribution
(b) Profit Volume Ratio (P/V Ratio)
(c) Break Even Point Sales (in Units and Rs)
(d) Margin of Safety (in Units and Rs)
(e) Desired sales
(f) Desired Profits
Unit-4
1) Explain the term Budgetary Control its characteristics, objectives, advantages and Dis-
advantages?
2) Explain the types of budgets involved in the budgetary control?
3) Explain the term Performance Budgeting and the steps involved in the preparation of
Performance budget?
4) Explain the term Zero Base Budgeting, its advantages and Dis- advantages?
5) Explain briefly the term Cost Audit and Management Audit?
Problematic
1) Cash Budget
2) Flexible Budget
3) Sales Budget
4) Production Budget
5) Material and Purchase Budget
Unit-5
1) Explain the term Standard cost and standard costing, its advantages and Dis-
advantages?
2) Explain the difference between Standard costing and Budgetary control?
3) Explain the difference between standard costing and Estimated cost?
4) Explain the difference between Standard costing and Marginal costing?
5) Explain the term Variance and types of variances?
Problematic
1) Material Variance
2) Labour Variance
SBIT/8.5.1/RC 19
RECORD OF STUDENT SEMINARS
DEPARTMENT / 2016-
MBA AY
PROGRAM 2017
20th &
YEAR / SEM / SECTION II/I DATE 25th Nov,
2016
S.No. Roll No. Name of the Student Seminar Topic Signature
Introduction to Cost
Accounting
Cost accounting Vs
2 15M61E0011 D ROHINI Management
Accounting
KARUPOTHULA
3 15M61E0015 Cost concepts
VINAYKUMAR
4 15M61E0019 KOTTE SWAPNA Elements of Cost
Overheads and
5 15M61E0021 MD NIKHATHSALMA
Types of Overheads
6 15M61E0025 MUDRAGADA ROHITHA Machine Hour Rate
7 15M61E0026 NARSINGH OMPRAKASH Process Costing
Steps Involved in
8 15M61E0029 RAVUTLA NEELIMA Distribution of
Overheads
Activity Based
9 15M61E0032 SAISINDHU VANGAVEETI
Costing,
10 15M61E0035 SHAIK RAISASULTHANA Marginal Costing
Equivalent
11 15M61E0036 SINGAPOGU MADHAVARAO Production
Inter-firm
12 15M61E0040 VADDE SUDHA
Comparision
Activity Based
Costing,
Equivalent
14 15M61E0042 VEMPATI NAVYASRI Production
Equivalent
15 15M61E0043 VUDATHA ALEKYA Production
Inter-firm
16 15M61E0046 BODDU ANUROOP KUMAR
Comparision
17 15M61E0047 BYRU SANTHOSH
Equivalent
18 15M61E0050 GUDE MADHUSUDHAN RAO Production
Activity Based
Costing,
Inter-firm
20 15M61E0055 JIDUGU JYOTHI
Comparision
21 15M61E0056 KANCHU KIRAN KUMAR Types of Budgets
Inter-firm
22 15M61E0057 KANKIPATI PHANI KUMAR
Comparision
HOD/ Date
SBIT/8.5.1/RC 19
ICT RESOURCES
DESIGNATION Assistant Professor YEAR / SEM II/I/
STRATEGIC
ACCOUNTING
Sl. No. Topic UNIT ICT Resource

available
1 Activity Based Costing I PPT
2 Marginal Costing II PPT
3 Inter firm Comparision II PPT
4 Zero Based Budget III PPT
5 Budgetary Control IV PPT
6 Standard Costing IV PPT
7 Process Costing IV PPT
FACULTY/ Date
SBIT/8.5.1/RC 19
LESSON NOTES
DESIGNATION Assistant Professor YEAR / SEM II/I/
STRATEGIC
ACCOUNTING
Unit-I:
Introduction to Cost and Management Accounting
UNIT-II :
Costing for Specific Industries
UNIT-III
Marginal Costing-I
UNIT-IV :
Marginal Costing-II
UNIT-V :
Budgetary Control
FACULTY/ Date
SBIT/8.5.1/FT 13
CLASS TIME-TABLE
DEPARTMEN
MBA / PG
T / PROGRAM
YEAR / SEM /
II/I/A AY 2016 – 17
SECTION
DAT
ROOM NO. CL/MBA- 3 28/11/2016
E
9.30
- 11.20- 1.00-
Day 10.30-11.20 12.10-1.00 1.50-2.40 2.40-3.30 3.20-4.20
10.3 12.10 1.50
0
CB/SMA/ IMC/FIMS/M
SM POM RM SD/SAPM/PM PE
MON TD IR
CB/SMA/ IMC/FIMS
SM PE POM SD/SAPM/PM RM
TUE TD /MIR
CB/SMA/ SD/SAPM/
RM PE CRT IMC/FIMS/MIR BBP & SSEL
WED TD PM
LUNCH
BBP & IMC/FIMS/M

RM SM CB/SMA/TD PE POM
THU SSEL IR
SD/SAPM/P IMC/FIMS/M
PE CRT (JM) CRT SM POM
FRI M IR
PO CB/SMA/T BBP &

RM SM SD/SAPM/PM BBP & SSEL
SAT M D SSEL
SUBJEC
SUBJECT NAME OF THE FACULTY SIGNATURE
T CODE
72301 Personal Effectiveness - Seminar Mrs. B. Bhagavath Geetha
72302 BBP & SSEL - Seminar Mrs. K. Santhosha Vani
Production & Operations
723AA Mr. Ch. Rajesh Kumar
Management
723AB Strategic Management Mr. P. Rama Krishna
723AC Research Methodology Dr. K. Sirisha
723AD Consumer Behaviour Mr. V. Siva Rama Krishna
723AE Sales and Distribution Mr. P. Rama Krishna
Integrated Marketing
723AF Mr. V. Siva Rama Krishna
Communication
723AG Strategic Management Accounting Mr. Manmohan Tiwari
Security Analysis and Portfolio
723AH Mr. V. Srikanth
Management
Financial Institutions, Markets &
723AJ Mr. Ch. Rajesh Kumar
Services
723AK Performance Management Dr. P. Vijaya Lakshmi
723AM Training and Development Mr. P. Rama Krishna
Management of Industrial
723AN Dr. K. Sirisha
Relations
Time Table In-Charge/Date HOD / Date

SBIT/8.5.1/FT 14
INDIVIDUAL FACULTY TIME-TABLE
DEPARTMENT /
MBA / PG
PROGRAM
YEAR / SEM /
II/I/A AY 2016 – 17
SECTION
ROOM NO. CL/MBA- 3 DATE 28/11/2016
9.30- 12.10- 1.00- 3.20-
Day 10.30-11.20 11.20-12.10 1.50-2.40 2.40-3.30
10.30 1.00 1.50 4.20
CB/SMA/TD
MON
CB/SMA/TD
TUE
CB/SMA/TD
LUNCH
WED
CB/SMA/TD
THU
FRI
CB/SMA/TD
SAT
SBIT/8.5.1/RC 04
SLOW LEARNERS RECORD BASED ON PREVIOUS RESULT
DEPARTMENT /
MBA AY 2016-2017
PROGRAM
YEAR / SEM / SECTION I/II/A DATE 27-07-2017
SUBJECT SUB FACULTY
FM 721CM MANMOHAN TIWARI
NAME CODE NAME
Mid /Assignment Action taken
S.No. Roll No Name
I II assignment / Remark
Must attend
1 15M61E0010 CHITTIMODU VAMSHI 20 21 makeup
class….
Must attend
KARUPOTHULA
2 15M61E0015 20 20 makeup
VINAYKUMAR
class….
3 15M61E0019 KOTTE SWAPNA 20 22
Must attend
SINGAPOGU
4 15M61E0036 20 21 makeup
MADHAVARAO
class….
Must attend
VALLAMULA ANIL
5 15M61E0041 20 20 makeup
KUMAR
class….
Must attend
GUDE MADHUSUDHAN
6 15M61E0050 20 20 makeup
RAO class….
Must attend
7 15M61E0051 GURRAM DEVAMANI 20 20 makeup
class….
Must attend
8 15M61E0058 KANUBUDDI JYOTHI 20 20 makeup
class….
Must attend
KETHAVARAPU
9 15M61E0062 20 20 makeup
PAVANA KUMARI class….
Faculty / Date : HOD /Date

SBIT/ 10.2/RC 03
RECORD OF MAKEUP CLASSES CONDUCTED

YEAR / SEM / SECTION I/II/A&B DATE 18-06-2013
FACULTY
SUBJECT NAME SMA SUB CODE 723AG MANMOHAN TIWARI
NAME
S.No. Roll No Name of the Student

2 15M61E0015 KARUPOTHULA VINAYKUMAR
3 15M61E0019 KOTTE SWAPNA
4 15M61E0036 SINGAPOGU MADHAVARAO
6 15M61E0050 GUDE MADHUSUDHAN RAO
8 15M61E0058 KANUBUDDI JYOTHI
9 15M61E0062 KETHAVARAPU PAVANA KUMARI
10 15M61E0070 MUNAGANTI SATHEESH
11 15M61E0074 PATERU SURESH
HOD /Date
SBIT/8.5.1/FT 13
TIME-TABLE INCLUDING MAKE UP CLASSES w.e.f. : 01-11-2016 to 18-11-
2016
Note: 4.20pm to 5.00 pm Allotted for Makeup class
DEPARTMENT / PROGRAM MBA / PG
YEAR / SEM / SECTION II/I/B AY 2016 – 17
ROOM NO. CL/ MBA 2 DATE 01-11-2016 18-11-2016
1.00- 4.20 to
Day 9.30-10.30 10.30-11.20 11.20-12.10 12.10-1.00 1.50-2.40 2.40-3.30 3.20-4.20
1.50 5-00
SM POM CB/SMA/TD RM SD/SAPM/PM PE IMC/FIMS/MIR SAPM

MON
SM POM CB/SMA/TD PE SD/SAPM/PM IMC/FIMS/MIR RM SAPM

TUE
RM CRT CB/SMA/TD PE IMC/FIMS/MIR SD/SAPM/PM BBP & SSEL SMA

WED
LUNCH
RM SM BBP & SSEL IMC/FIMS/MIR CB/SMA/TD POM PE SMA

THU
PE SD/SAPM/PM BBP & SSEL IMC/FIMS/MIR CRT SM POM POM

FRI
POM CB/SMA/TD RM SM SD/SAPM/PM BBP & SSEL BBP & SSEL POM
SAT
SUBJECT CODE SUBJECT NAME OF THE FACULTY SIGNATURE
72301 Personal Effectiveness - Seminar Mrs. R. Shoba Rani
72302 BBP & SSEL - Seminar Mrs. K, Santosh Vani
723AA Production & Operations Management Mr. Md. John Mohammad
723AB Strategic Management Mrs. R. Shoba Rani
723AC Research Methodology Mr. R. Nageshwar Rao
723AD Consumer Behaviour Mr. V. Siva Rama Krishna
723AE Sales and Distribution Mr. P. Rama Krishna
723AF Integrated Marketing Communication Mr. V. Siva Rama Krishna
723AG Strategic Management Accounting Mr. Manmohan Tiwari
723AH Security Analysis and Portfolio Management Mr. V. Srikanth
723AJ Financial Institutions, Markets & Services Mr. Ch. Rajesh Kumar
723AK Performance Management Dr. P. Vijaya Lakshmi
723AM Training and Development Mr. P. Rama Krishna
723AN Management of Industrial Relations Dr. K. Sirisha
Time Table In-Charge/Date HOD / Dat

SBIT/8.5.1/RC 04
SLOW LEARNERS RECORD
DEPARTMENT /
MBA AY 2012-2013
PROGRAM
YEAR / SEM / SECTION I/II/A DATE 05-07-2013
SUBJECT SUB FACULTY
FM 721CM MANMOHAN TIWARI
NAME CODE NAME
Mid /Assignment Action taken /
S.No. Roll No Name
I II assignment Remark
CHITTIMODU
1 15M61E0010 20 21 Benefited by MC
VAMSHI
KARUPOTHULA
VINAYKUMAR
3 15M61E0019 KOTTE SWAPNA 20 22 Benefited by MC
SINGAPOGU
MADHAVARAO
VALLAMULA ANIL
KUMAR
GUDE
6 15M61E0050 MADHUSUDHAN 20 20 Benefited by MC
RAO
7 15M61E0051 GURRAM DEVAMANI 20 20 Benefited by MC
8 15M61E0058 KANUBUDDI JYOTHI 20 20 Benefited by MC
KETHAVARAPU
PAVANA KUMARI
MUNAGANTI
SATHEESH
11 15M61E0074 PATERU SURESH 20 20 Benefited by MC
SBIT/8.5.1/FT 02
REFERENCES FOR THE COURSE
Mr.MANMOHAN
NAME OF THE FACULTY DATE
TIWARI
DESIGNATION Assistant Professor YEAR / SEM I/I
STRATEGIC
ACCOUNTING
References:
 Hansen Mowen, Cost and Management Accounting& Control, Thompson Publications
2012
 S.P.Jain and K.L.Narang, Cost and Management Accounting, Kalyani Publishers, New
Delhi, 2006.
 M.Y. Khan, P.K. Jain, Management Accounting: Theory and Problems, TMH, New
Delhi, 4/e, 2007.
 James Jiambalvo, Managerial Accounting, John Wiley & Sons, Inc.New Delhi,2007.
 Atkinson, Banker, Kaplan and Young, Management Accounting, PHI, 2006.
 Manash Gupta, Cost Accounting Principles and Practice, Pearson Education,2006
 M.N.Arora Cost and Management Accounting Himalaya Publishing House, 2015
SBIT/8.5.1/FT 02
End Sem Result Analysis
NAME OF THE FACULTY MR.MANMOHAN TIWARI DATE
DESIGNATION Assistant Professor YEAR / SEM I/I
TITLE OF THE SUBJECT FINANCIAL MANAGEMENT SECTION A
NO.OF STUDENTS ON ROLL 71 SUBJECT CODE 721CM
MBA I semester End Exam Result Analysis of 2016-18 Batch
Sl. 72301 72302 723AA 723AB 723AC 723AD 723AE 723AF 723AG 723AH 723AJ 723AK 723AM 723AN PASS/
Hall Ticket No. Name of the Student
No. PE BPSEL POM SM RM CB SD IMC SMA SAPM FIMS PM TD MIR FAIL
1 15M61E0001 AB V L DEEPIKA F 1
2 15M61E0002 ALLAM GOWTHAMI F 1
3 15M61E0003 BANOTH RAMYA F 1
4 15M61E0004 BEJJANKI ANUSHA F 1
5 15M61E0006 BOGGULA VIJAYA F 1
6 15M61E0007 BOINAPALLI NAVYA F F F 3
7 15M61E0008 CHANGALA LAVANYA F F F F F F F F 8
8 15M61E0009 CHAVAGANI SWATHI F 1
9 15M61E0010 CHITTIMODU VAMSHI F F F 3
10 15M61E0012 GUDA BHUVANESWARI F 1
11 15M61E0013 GUDURU NAVYA F 1
12 15M61E0016 KONDA UPENDAR F 1
13 15M61E0019 KOTTE SWAPNA F F 2
14 15M61E0020 MATESWARI F 1
15 15M61E0026 NARSINGH OMPRAKASH F 1
16 15M61E0028 PUNEM SURESH AB AB F F F F F 5
17 15M61E0039 THODETI SAIDULU F 1
18 15M61E0041 VALLAMULA ANIL KUMAR F 1
19 15M61E0042 VEMPATI NAVYASRI F 1
20 15M61E0046 BODDU ANUROOP KUMAR F 1
21 15M61E0047 BYRU SANTHOSH F F F 3
22 15M61E0048 DHONEPALLI PRAVALIKA F 1
23 15M61E0049 GODAVARTHI MANIKANTA PAVAN KUMAR F F F F 4
24 15M61E0050 GUDE MADHUSUDHAN RAO F F 2
25 15M61E0051 GURRAM DEVAMANI F F 2
26 15M61E0054 JANAPATI DASARADHA MAHARAJU F 1
27 15M61E0055 JIDUGU JYOTHI F 1
28 15M61E0057 KANKIPATI PHANI KUMAR F 1
29 15M61E0058 KANUBUDDI JYOTHI F F 2
30 15M61E0059 KASARLA VISHNU F F 2
31 15M61E0060 KATUKURI SATHEESH F 1
32 15M61E0061 KESHRANI KHUSHAL PATEL F 1
33 15M61E0062 KETHAVARAPU PAVANA KUMARI F F 2
34 15M61E0063 KOLLAPINNI BHARGAVI F F F F 4
35 15M61E0064 KOMMA NAVATHA F 1
36 15M61E0065 KOTA PREM KUMAR F F F 3
37 15M61E0066 LAVADIYA LAVANYA F F 2
38 15M61E0067 MANDA NARESH F F F F 4
39 15M61E0068 MARIKANTI ANUSHA F F F 3
40 15M61E0071 NAKKA MAHESH F F F F 4
41 15M61E0072 NANDYALA SWETHA F 1
42 15M61E0073 NUKALAPATI JAGAPATHIBABU F F 2
43 15M61E0074 PATERU SURESH F 1
44 15M61E0075 PENTYALA JAYASRI F 1
45 15M61E0076 PULAKAANI SWAPNA F 1
46 15M61E0077 PULI SRAVANI F F 2
47 15M61E0079 RANERU HARISH F 1
48 15M61E0080 RAVULA NAGESWARA RAO F F 2
49 15M61E0082 SAYED SALEEM AB AB F F F F F 5
50 15M61E0084 SOMANAPALLY KISHORE F F F 3
51 15M61E0085 SUDIGALI JYOTHI PRASHANTH F F 2
52 15M61E0086 UNDRATHI ANUSHA F 1
26
SWARNA BHARATHI INSTITUTE OF
SCIENCE & TECHNOLOGY
Phone :+91 8712712331,+918712112331
COURSE FILE
FINANCIAL MANAGEMENT
COURSE CODE : 712AM
DEPARTMENTOF MBA
2012-13

Sl. No. CONTENT
2 P.E.O. , P.O. & .P.S.O.
3 Syllabus
4 Course Outcomes & Objectives
5 Course Mapping
6 Lesson Plan
7 Class Time Table
Students Names list Identification of active & slow learners in the names list
9 (Represent A or S in a column) based on previous semester Results Analysis and Mid
marks
10 Mid Question Papers
11 Mid Marks
12 Assignments
Question Bank (Objective Questions+ Short Answer Questions + Essay Type Questions)-
13
Important Questions to be marked for slow learners
17 Remedial class work
18 References
19 End Exam Result

Vision:
business & society.
Mission:
 To nurture young students to be effective managers capable of adding value to organizations
through training in the field of Management and Business Administration
their skills
Program Educational Objectives (PEOs)
1. Preparation:
Finance
Human Resources &
Systems
Entrepreneurship
Communication
2. Core Competence:
3. Professionalism:
capable of:
b. Conducting management research to identify the reasons for the problems and to find
solutions.
f. Managing change.
PSO1: should be able tp employ financial decision models to select appropriate projects for a
business enterprise and manage firm growth through strategies such as mergers, acquisitions,
international expansion, and new venture development.
PSO2: should be able to formulate an integrative business project through the application of
multidisciplinary knowledge comprising of accounting, finance, operations, management
information system, marketing and human resources management.
PSO3: Should have the capability to comprehend the innovative pedagogies in the realm of
Management and device the new strategies for meeting the emerging challenges in the
Business.
already done and the future plans with necessary road maps, demonstrating the practice of
professional ethics and the concerns for societal and environmental wellbeing.
Course Syllabus
UNIT-1 The Finance Function: Nature and Scope; Evolution of finance function – Its new role
in the contemporary scenario –Goals of finance function – maximizing vs. satisfying; Profit vs.
Wealth vs. Welfare; the Agency relationship and costs; Risk-Return trade off; Concept of Time
Value of Money –Future Value and Present value and the basic valuation model.
UNIT-2 The Investment Decision: Investment decision process- Project generation, project
evaluation, project selection and project Implementation. Developing Cash Flow; Data for New
Projects; Capital Budgeting Techniques –Traditional and DCF methods. The NPV vs. IRR
Debate; Approaches for reconciliation.Capital budgeting decision under conditions of risk and
uncertainty.Cost of capital: Concept and measurement of cost of capital, Debt vs. Equity, cost of
equity, preference shares, equity capital and retained earnings, weighted average cost of capital
and marginal cost of capital. Importance of cost of capital in capital budgeting decisions.
UNIT-3 Capital Structure Decisions: Capital structure vs. financial structure -Capitalization,
financial leverage,operating leverage and composite leverage. EBIT-EPS Analysis, Indifference
Point/Break even analysis of financial leverage, Capital structure Theories –The Modigliani
Miller Theory, NI, NOI Theory and Traditional Theory –A critical appraisal.
UNIT-4 Dividend Decisions: Dividends and value of the firm - Relevance of dividends, the MM
hypothesis,Factors determining Dividend Policy-dividends and valuation of the firm-the basic
models. Declaration and payment of dividends. Bonus shares. Rights issue, share-splits, Major
forms of dividends – Cash and Bonus shares. The theoretical backdrop – Dividends and
valuation; Major theories centered on the works of GORDON, WALTER and LITNER. A brief
discussion on dividend policies of Indian companies.Working Capital Management: Components
of working capital, gross vs. net working capital,determinants of working capital needs, the
operating cycle approach.
UNIT-5: Management of Current Assets: Management of cash, – Basic strategies for cash
management, cash budget, cash management techniques/processes. Management of receivables
and Management of inventory- The importance of current assets management in working capital
planning. Planning of working capital, Financing of working capital through Bank finance and
Trade Credit. Recommendations of Tandon and Daheja Committee on Working Capital. Cases.
Course Objectives
 To give an overview of the problems faced by a financial manager in the commercial

world.
 To introduce students to the concepts and theories of corporate finance that underlies the
techniques that are offered as aids for the understanding, evaluation and resolution of
financial manager’s problems in order to achieve profit and wealth maximization.
 To understand various decisions types of decisions taken by the financial manager.
 To know the analysis of various tools and techniques involved in the various decisions
taken by the financial manager.
 To know the process and procedure involved in the analysis of the financial problems of
the firm.
Course Outcomes
 It Provides a yardstick for all financial decisions in the firm which enable students to
analyze each decision.
 It enables managers to monitor their decisions for any potential financial implications and
for lessons to be learned from experience and to adapt or react as needed.
 To ensure the availability of timely, relevant and reliable financial and nonfinancial
information.
 FM helps in understanding the use of resources efficiently, effectively and economically..
 It enable the students analyze the various tools and techniques involved in the financial
management.
Mapping of Course with Programme Educational Objectives:
1 712AM FM II   
Mapping of Course outcomes with Programme outcomes

Course: Financial Accounting & Analysis
Course Outcomes / Programme a b c d e f g h i J

Outcomes
CO1: It Provides a yardstick for all
financial decisions in the firm which
    
enable students to analyze each
decision.
CO2:. It enables managers to monitor
their decisions for any potential
financial implications and for lessons to    
be learned from experience and to
adapt or react as needed.
CO3: To ensure the availability of
timely, relevant and reliable financial    
and nonfinancial information.
CO4: FM helps in understanding the
use of resources efficiently, effectively     
and economically..
CO5:. It enable the students analyze

the various tools and techniques    
involved in the financial management.
Lesson Plan
S. Hours Planned
Unit Topic
No Lecture Tutorial
Unit-I:Finance Function
1 Nature and Scope; Evolution of finance function 1
2 Its new role in the contemporary scenario 1
3 Goals of finance function 1
4 Profit Maximization and Wealth Maximization 1
maximizing vs. satisfying; Profit vs. Wealth vs.
5 Welfare; 1
6 The Agency relationship and costs 1

I
7 Risk-Return trade off; 1
8 Concept of Time Value of Money 1
Future Value and Present value and the basic valuation
model. 2 1
9 Problems on Time Value of Money 4 1
10 Problems on Simple Interest and Compound Interest 4 1

Total 18 3
UNIT-II : INVESTMENT DECISION
11 Introduction to Concept of Investment Decision 1

12 Steps Involved in the Investment decision process 1
Capital Budgeting Techniques –Traditional and DCF
13 methods. 1+ICT
14 Problems On Payback period Method 2+ICT

15 Problems On Average Rate of Return 2
II
16 Problems on Net Present Value Method 2
Introduction to the concept of Cost of capital 1
17 Types of Cost of Capital Ke, Kd, Kp, Ko, WACC 1
18 Problems on Computation of Cost of Equity 2+ICT 1
19 Problems on Computation of Cost of Debentures 2 1

20 Problems on Computation of Cost of Preference 2 1
21 Problems on Computation of Cost of Retain Earnings 2
22 Problems on Computation of WACC 2

Total 21 3
UNIT-III CAPITAL STRUCTURE DECSIONS
23 Introduction to Capital structure and financial structure 1
24 Overview of the concept of Capitalization 1
25 Introduction to Leverages and Types of leverages 1
26 Problems on Leverages 2
Introduction to Optimum Capital Structure and Factors
27 determining Optimum Capital Structure 1
28 Concept of EBIT and EPS Analysis 1

III
29 Problems on EBIT & EPS 2 1
30 Concept of Indifference Point 1
31 Problems on Indifference Point 2 1
32 Introduction to Capital Structure Theories 1
33 Assumption of Capital Structure Theories 1
34 Problems On NI Approach 2+ICT 1
35 Problems on NOI Approach 2+ICT
36 Problems on MM Approach 2 1
Total 20 4
UNIT-IV : Dividend Decisions
37 Introduction to Dividends and value of the firm 1
38 Dividend Policy and factors determining Dividend Policy 1
Basic Models of Valuation firm, Declaration and
39 1
Payments
IV
40 Bonus Shares and types of Bonus Share 1
41 Right Issue and Share split and its importance 1
42 Majors forms of Dividends 1
43 Introduction to Dividend Theories 1
44 Gordon Approach and its Assumptions 1
45 Wolter, MM, Litner Approach and its assumptions 1
46 Problems on Gordon Approach 2 1
47 Problems on Walter Approach 2 1
48 Problems on MM and Litner Approach 2 1
Working Capital Management its Components,
49 1
Determinants
50 Operating Cycle and its importance 1
51 Problems on Operating Cycle 2 1
52 Problems on Estimation of Working Capital Management 2 1
Total 21 5
UNIT-V : Management of Current Assets
53 Introduction to Cash Management and its facets 1
54 Basic Strategies Involved in Cash Management 1
55 Problems on Cash Management 2 1
56 Introduction to Receivables Management 1
57 Inventory Management and Techniques Involved 1
58 Problems of Inventory Management 2 1
Importance of current assets in Working Capital Planning
59 1
and financing through bank credit.
Recommendations of Various committees on Working
60 1
capital management.
61 Sources of Financing Working Capital Management 1 2
Total 11 3
TIME – TABLE
DEPARTMENT /
MBA / PG
PROGRAM
YEAR / SEM /
I/II/A AY 2012 – 13
SECTION
ROOM NO. CL/MBA- 2 DATE 18/02/2012
10.30- 12.10- 1.00-
Day 9.30-10.30 11.20-12.10 1.50-2.40 2.40-3.30 3.20-4.20
11.20 1.00 1.50
HRM BIRM MM Library MIS&ERP ARA SI
MON
MIS&ERP FM BIRM ARA HRM MM SI

TUE
QABD QABD MM BIRM HRM FM FM
LUNCH
WED
QABD QABD MIS&ERP ARA MM HRM FM

THU
HRM FM BIRM SI MIS&ERP ARA MM

FRI
MIS&ERP BIRM SI FM QABD ARA SI

SAT
SUBJECT
SUBJECT NAME OF THE FACULTY SIGNATURE
CODE
72102 Annual Report Analysis – Lab Mr. Ch. Rajesh Kumar
72104 Summer Internship - Seminar Dr. K. Sirisha
721CK Human Resource Management Mr. P. Rama Krishna
721CL Marketing Management Mr. V. Siva Rama Krishna
721CM Financial Management Mr. Manmohan Tiwari
Quantitative Analysis for Business

721CN
Decisions Ms. J. Manjula
721CP Management Information System & ERP Mr. G. Srihari Babu
Banking, Insurance & Risk Management

721CR
(Open Elective) Ms. G. Hema Prathima
Time Table In-Charge/Date HOD / Date

LECTURE NOTES
UNIT-I
FINANCE FUNCTION
UNIT-II :
INVESTMENT DECISION
UNIT-III
CAPITAL STRUCTURE DECSIONS
UNIT-IV :
DIVIDEND DECISIONS
UNIT-V :
MANAGEMENT OF CURRENT ASSETS

LIST OF THE STUDENTS
S. No. Admission No. Name of the Student

1 12M61E0001 ALAVALA SANDEEP
2 12M61E0002 AMARLAPUDI NAVEEN
3 12M61E0003 ASRA
4 12M61E0004 BURRA MAHESH
5 12M61E0005 CHALLA LAXMAIAH
6 12M61E0006 CHALLA NARESH
7 12M61E0007 CHIGURUPATI VIJAY KUMAR
8 12M61E0008 DASARI RAJA SEKHAR
9 12M61E0009 DHOLU VIPUL PATEL
10 12M61E0010 DIRISALA LAVANYA KUMARI
11 12M61E0011 DOGUPARTHI PAVAN
12 12M61E0012 ELURI PRAVEEN KUMAR
13 12M61E0013 JONABOINA SIVARAMAKRISHNA
14 12M61E0014 KALAM VENKATESH
15 12M61E0015 KANDUKURI DIVYA BHARATHI
16 12M61E0016 KANDULA HARITHA
17 12M61E0017 KOGANTI THIREESHA
18 12M61E0018 KONEDI BHAVANI
19 12M61E0019 KONGARI RAJESH
20 12M61E0020 KOTHI SARIKA
21 12M61E0021 KOYA SAMYUKTHA
22 12M61E0022 LINGA SRIJA
23 12M61E0023 MADDI NARENDER REDDY
24 12M61E0024 MAMILLA UMAKAR REDDY
25 12M61E0025 MANDIPUDI SHIVA KRISHNA
26 12M61E0026 MARAM SEETHARAMAIAH
27 12M61E0027 MARASAKATLA USHA RANI
28 12M61E0028 MATOORI KARTHIK
29 12M61E0029 MD SHAJEEL AHMED
30 12M61E0030 MIRZA ADIL BAIG
31 12M61E0031 NADIKUDURU LAXMAN
32 12M61E0032 NUTHULAPATI NARESH
33 12M61E0033 PURAMSETTI SRIKANTH
34 12M61E0034 SHAIK FATHIMA JABEEN
35 12M61E0035 SHAIK KHADARPASHA
36 12M61E0036 THADIPARTHI PAVANIPRIYA
37 12M61E0037 UPPAGANDLA KRANTHI DANIEL
38 12M61E0038 V MALLIKARJUN
39 12M61E0039 VELPULA PREMKUMAR
40 12M61E0040 YERPULA RAMU
41 12M61E0041 ITHANABOINA SESHAGIRI
RECORD OF MID QUESTION PAPERS
MID-I
(SECTION-A Compulsory) 5*2=10
a) Evolution of Financial Management
b) Risk Return Tradeoff
c) Profit Maximization and Wealth Maximization
d) Importance of Capital Budgeting Decisions
e) Time Value of Money
SECTION-B 3*5=15
Answer any three from the following questions
1) Explain the term Financial Management and its relationship with other disciplines?
2) Explain briefly the term Capital Budgeting and Process involved in it?
3) Explain briefly the term Finance Function?
4) If you deposit 40,000/-in a bank and the maturity period is 10 Years and the rate of
interest 10% with Semi-Annual Compounding rate, what will be the maturity value after
10 yrs?
5) DCM Ltd, considering mutually exclusive project A and project B each involving a cost
of Rs 3,00,000 The expected life of the project is 5 years for which the cash flows after
tax (CFAT) are given below.
Year Project A Project B
1 1,00,000 50,000
2 1,00,000 50,000
3 1,00,000 1,00,000
4 1,00,000 2,00,000
5 1,00,000 1,00,000
The required rate of return is 15%. Decide which project should be selected by computing
a) Payback period
b) ARR
c) NPV
d) Profitability Index
MID-II
1) Types of Leverages
2) Bonus Shares and Share Split
3) Operating Cycle
4) Forms of Dividends.
5) Motives of Cash Management
Section-B
Answer any three from the following
1) (a) Explain briefly the term Optimum capital Structure?
(Or)
(b)VS International Limited has a capital structure comprising 5,00,000 each share of Rs 10.
The firm wants to raise an additional 2,50,000 for expansion programme. The firm has four
alternative financial plans I,II,III, and IV. If the firm is able to earn an operating profit at Rs
80,000after additional investment and 50 % tax. Calculate EPS for all the four alternative
financial plans and select the preferable plan.
i) Raise entire amount by issue of equity shares.
ii) Raise 50% as equity and 50% as 10% debt.
iii) Raise the entire amount as 12% debentures.
iv) Raise 50% equity and 50% preference at 10%
2) (a) Explain the Factors determining Dividend Policy?

(Or)
(b) Following are the details regarding three companies. Calculate the value of equity share of
each of these companies by applying ratio is (a) 50 % (b) 75% (c) 25% Using Gordon Model
A LTD B LTD C LTD
r = 15% r = 5% r = 10%
ke = 10% ke = 10% ke = 10%
E = Rs 8/- E = Rs 8/- E = Rs 8/-
3) (a)Explain the factors Determining the Working Capital requirement?

(Or)
(b) A cost sheet of RR & Co Ltd provides the following information. Your required to estimate
the working capital needed to finance a level of activity of 52,000 units of production.
Particulars Cost per Unit
Raw material 40
Direct Labour 15
Overheads (excluding
depreciation) 30
Total cost 85
Profit 30
Selling Price 115
Additional Information
 Average raw material in stock: one month

 Average Work in progress (50 percent completion stage): Half a month
 Average finished goods in stock : One month
 Credit allowed by Suppliers : One month
 Credit allowed to Customers: Two months
 Time lag in payment of wages: One and half weeks
 Time lag in payment of Overheads: One month
 Half of the sales are on the cash basis.
 Cash balance is expected to be Rs. 12,500
4) (a) Explain the term Marketable securities and its selection criterion?
(Or)
(b) From the following Prepare Cash Budget for the months of June and july.
Manufacturing Selling
Months Sales Purchases overheads Overheads
April 80,000 60,000 2,000 3,000
May 84,000 64,000 2,400 2,800
June 90,000 66,000 2,600 2,800
July 84,000 64,000 2,000 2,600
 Advance tax of Rs 4,000 payable in June and in December.
 Credit period allowed to customers is 2 months.
 Credit period allowed to suppliers is 1 month.
 Delay in payment of other expenses 1 month
 Opening cash balance is estimated at Rs 20,000.
5) (a) Explain the term Inventory management and the tools and techniques involved in the
Inventory control?
(Or)
(b) Calculate EOQ When Consumption is 1800 Units, Price Per Unit 0.32, Ordering Cost Rs 2
Per order, Storage Cost 25% of stock value. What happens if a different quantity is ordered, and
also calculate the number of orders?
Record of Mid -1 Marks
Admission MID-I
S. No. Name of the Student
No.
1 12M61E0001 ALAVALA SANDEEP 20
2 12M61E0002 AMARLAPUDI NAVEEN 25
3 12M61E0003 ASRA 25
4 12M61E0004 BURRA MAHESH 20
5 12M61E0005 CHALLA LAXMAIAH 25
6 12M61E0006 CHALLA NARESH 22
7 12M61E0007 CHIGURUPATI VIJAY KUMAR 25
8 12M61E0008 DASARI RAJA SEKHAR 20
9 12M61E0009 DHOLU VIPUL PATEL 25
10 12M61E0010 DIRISALA LAVANYA KUMARI 25
11 12M61E0011 DOGUPARTHI PAVAN 20
12 12M61E0012 ELURI PRAVEEN KUMAR 25
JONABOINA 22
13 12M61E0013
SIVARAMAKRISHNA
14 12M61E0014 KALAM VENKATESH 25
15 12M61E0015 KANDUKURI DIVYA BHARATHI 20
16 12M61E0016 KANDULA HARITHA 25
17 12M61E0017 KOGANTI THIREESHA 25
18 12M61E0018 KONEDI BHAVANI 20

19 12M61E0019 KONGARI RAJESH 25
20 12M61E0020 KOTHI SARIKA 22
21 12M61E0021 KOYA SAMYUKTHA 25
20
22 12M61E0022 LINGA SRIJA
23 12M61E0023 MADDI NARENDER REDDY 25
24 12M61E0024 MAMILLA UMAKAR REDDY 25
20
25 12M61E0025 MANDIPUDI SHIVA KRISHNA
26 12M61E0026 MARAM SEETHARAMAIAH 25
27 12M61E0027 MARASAKATLA USHA RANI 22
28 12M61E0028 MATOORI KARTHIK 25
29 12M61E0029 MD SHAJEEL AHMED 20
30 12M61E0030 MIRZA ADIL BAIG 25
31 12M61E0031 NADIKUDURU LAXMAN 25
32 12M61E0032 NUTHULAPATI NARESH 20
33 12M61E0033 PURAMSETTI SRIKANTH 25
34 12M61E0034 SHAIK FATHIMA JABEEN 22
35 12M61E0035 SHAIK KHADARPASHA 25
36 12M61E0036 THADIPARTHI PAVANIPRIYA 20
25
37 12M61E0037 UPPAGANDLA KRANTHI DANIEL
38 12M61E0038 V MALLIKARJUN 25
39 12M61E0039 VELPULA PREMKUMAR 20
40 12M61E0040 YERPULA RAMU 25
22
41 12M61E0041 ITHANABOINA SESHAGIRI
Admission MID-II
No.
25
2 12M61E0002 AMARLAPUDI NAVEEN
3 12M61E0003 ASRA 25
JONABOINA 22
13 12M61E0013
SIVARAMAKRISHNA

22 12M61E0022 LINGA SRIJA 20
25
25 12M61E0025 MANDIPUDI SHIVA KRISHNA 20
25
UPPAGANDLA KRANTHI 25
37 12M61E0037
DANIEL
20
41 12M61E0041 ITHANABOINA SESHAGIRI 22

Assignment
1) Explain the term Financial Management its nature and scope of the Financial
Management?
2) Explain the interface of Financial Management with other disciplines?
3) Explain the term financial function and organization of financial function?
4) Explain the term Profit maximization and Wealth Maximization?
5) Explain briefly the term Time value of Money?
6) Tradeoff between Risk and Return?
7) Explain briefly the term agency Problem?
8) Explain the term Capital Budgeting and various kinds of projects and steps involved
under Capital Budgeting process?
9) Explain the Techniques of Capital Budgeting, its advantages and Dis-advantages?
10) Explain briefly the term Cost of Capital?
Question Bank
Unit-1
11) Explain the term Financial Management its nature and scope of the Financial
Management?
12) Explain the interface of Financial Management with other disciplines?
13) Explain the term financial function and organization of financial function?
14) Explain the term Profit maximization and Wealth Maximization?
15) Explain briefly the term Time value of Money?
16) Tradeoff between Risk and Return?
17) Explain briefly the term agency Problem?
Problematic
Time value of money a) Present Value

b) Future Value
c) Simple Interest
d) Compound Interest
Unit-2
1) Explain the term Capital Budgeting and various kinds of projects and steps involved
under Capital Budgeting process?
2) Explain the Techniques of Capital Budgeting, its advantages and Dis-advantages?
3) Explain briefly the term Cost of Capital?
4) Explain briefly the term Cost of Capital and its importance in Capital Budgeting
Decisions?
Problematic
1) Capital Budgeting a) Pay Back Period Method (PBP)

b) Average (or) Accounting Rate of Returns (ARR)
c) Net Present Value Method (NPV)
d) Profitability Index (PI)
e) Internal Rate of Returns (IRR)
f) Cost of equity
g) Cost of preference share
h) Cost of retained earnings
i) Weighted Average cost of capital
Unit-3
1) Explain the term capital structure and Optimum Capital Structure?

2) Explain the term Leverage and Types of Leverages?
3) Explain the term EBIT &EPS and Indifference Point?
4) Explain the Capital Structure Theories?
Problematic
1) Financial Leverage
2) Operating Leverage
3) Combined Leverage
4) EBIT-EPS Analysis
5) Indifference Point
6) Determination of Optimal Capital Structure
7) NI Approach
8) NOI Approach
9) MM Approach
Unit-4
1) Explain the term Dividend Decisions?

2) Explain the factors determining the Dividend Policy?
3) Explain the types of Dividends?
4) Explain the term Bonus Share?
5) Explain the term Stock Split?
6) Explain the Dividend Theories?
7) Explain the concepts, components, Importance and objectives of working capital
Management?
8) Explain the kinds of the working capital Management?
9) Explain the factors determining the need for working capital?
10) Explain the term Working capital Cycle or Operating Cycle?
11) Explain the approaches for financing Current assets?
12) Explain the sources of financing working capital through bank and trade credit?
13) Explain the recommendations of Tandon and Daheja Committees
Problematic
1) Walter Model
2) Gordon Model
3) Estimation of working capital requirement and Operating Cycle?
Unit-5
1) Explain the Nature, Objectives and facets of Cash Management?

2) Explain the factors determining cash needs?
3) Explain the Motives of holding cash?
4) Explain the term cash planning and Forecasting?
5) Explain the basic strategies of cash management?
6) Explain the steps involved in the preparation of cash budget?
7) Explain the term Marketable securities and its characteristics?
8) Explain the alternative Instruments in the money market to invest the surplus amount?
9) Explain the term Receivables Management its Meaning, Objectives and Characteristics of
receivables Management?
10) Explain the Benefits and Modes of Payment in Receivables Management?
11) Explain the term Credit Policy and Credit Policy Variables in the Receivables
Management?
12) Explain the term Inventory Management and the techniques Involved in the Inventory
Management?
Problematic
1) Cash Budget
2) Minimum Stock Level
3) Maximum Stock Level
4) Reorder Level
5) Average Stock Level
6) Receivables Management
Previous Semester Results Analysis
Sl. E5101 E5102 E5103 E5104 E5105 E5106 E5107

H.T. No. Name of the Student Total %
No. MOB ME RMSA FAA BLR BCSS CAB
1 11M61E0001 ADAPPA SAMPATH KUMAR 34 31 65 1 30 31 61 1 26 24 50 1 30 41 71 1 32 24 56 1 29 27 56 1 36 52 88 1 447 63.86
2 11M61E0002 ARUMALLA ARAVINDA REDDY 34 39 73 1 35 32 67 1 26 24 50 1 32 37 69 1 36 28 64 1 29 42 71 1 38 54 92 1 486 69.43
3 11M61E0003 ARVIKATLA NARESH 34 33 67 1 33 39 72 1 26 32 58 1 30 32 62 1 37 27 64 1 27 32 59 1 38 54 92 1 474 67.71
4 11M61E0005 BHUKYA HATHIRAM 34 34 68 1 34 40 74 1 27 24 51 1 32 45 77 1 31 27 58 1 28 40 68 1 35 56 91 1 487 69.57
5 11M61E0006 BOGEM SATYANARAYANA 36 34 70 1 30 36 66 1 26 30 56 1 36 46 82 1 38 33 71 1 29 30 59 1 35 53 88 1 492 70.29
6 11M61E0007 CHANDRAGIRI KUSUMASRI 31 26 57 1 28 31 59 1 26 24 50 1 32 28 60 1 28 27 55 1 27 24 51 1 36 48 84 1 416 59.43
7 11M61E0008 CHEDE MANASA 40 38 78 1 40 40 80 1 34 40 74 1 40 44 84 1 40 36 76 1 28 30 58 1 38 58 96 1 546 78.00
8 11M61E0009 CHENNOJU BRAHMAM 34 37 71 1 30 38 68 1 26 32 58 1 30 47 77 1 36 35 71 1 26 30 56 1 35 48 83 1 484 69.14
9 11M61E0010 D ASHOK 38 35 73 1 38 37 75 1 27 32 59 1 34 50 84 1 36 27 63 1 27 25 52 1 40 57 97 1 503 71.86
10 11M61E0011 DANDU RENUKA 40 39 79 1 40 40 80 1 35 32 67 1 36 51 87 1 36 30 66 1 27 40 67 1 37 58 95 1 541 77.29
11 11M61E0012 DONTHISARPA VENKATAIAH 36 35 71 1 40 39 79 1 33 26 59 1 40 51 91 1 38 33 71 1 27 30 57 1 37 55 92 1 520 74.29
12 11M61E0013 ERUMALLA ANIL 38 39 77 1 38 42 80 1 28 26 54 1 36 39 75 1 35 33 68 1 28 35 63 1 35 53 88 1 505 72.14
13 11M61E0014 GARIKAPATI V K CHAITANYA 39 46 85 1 40 44 84 1 40 46 86 1 37 49 86 1 40 36 76 1 36 30 66 1 40 60 100 1 583 83.29
14 11M61E0015 GUDIBOINA NAGENDRA BABU 35 42 77 1 38 48 86 1 34 32 66 1 37 50 87 1 36 34 70 1 34 50 84 1 37 55 92 1 562 80.29
15 11M61E0016 GUJJARU SINDHU 40 37 77 1 40 41 81 1 32 42 74 1 40 44 84 1 37 36 73 1 34 52 86 1 37 56 93 1 568 81.14
16 11M61E0017 I SOWMYA CHOUDARY 40 38 78 1 40 41 81 1 40 40 80 1 40 57 97 1 40 40 80 1 34 50 84 1 40 60 100 1 600 85.71
17 11M61E0018 JAKKOJU UMARANI 38 33 71 1 38 41 79 1 36 32 68 1 37 51 88 1 36 32 68 1 32 50 82 1 38 56 94 1 550 78.57

18 11M61E0019 K KOTESWARARAO 31 28 59 1 31 27 58 1 26 24 50 1 26 47 73 1 33 31 64 1 22 40 62 1 38 50 88 1 454 64.86
19 11M61E0020 KANDRAKUNDA VENKATESH 37 29 66 1 40 36 76 1 32 28 60 1 37 46 83 1 39 36 75 1 30 44 74 1 38 57 95 1 529 75.57
20 11M61E0021 KANTU UPENDAR RAO 40 30 70 1 40 40 80 1 38 32 70 1 40 50 90 1 40 38 78 1 31 48 79 1 39 58 97 1 564 80.57
21 11M61E0022 KAPARABOINA MURALI 37 27 64 1 27 35 62 1 27 15 42 0 36 41 77 1 36 30 66 1 29 46 75 1 36 50 86 1 472 67.43
22 11M61E0023 KARNATI CHANTI 34 29 63 1 36 30 66 1 28 28 56 1 35 53 88 1 36 31 67 1 26 40 66 1 35 50 85 1 491 70.14
23 11M61E0024 KATUKURI SATHINAGAMANI 39 32 71 1 40 42 82 1 40 40 80 1 40 47 87 1 40 37 77 1 32 46 78 1 39 57 96 1 571 81.57
24 11M61E0026 MARAM ANIL KUMAR 40 26 66 1 38 33 71 1 37 37 74 1 36 48 84 1 40 36 76 1 26 46 72 1 38 59 97 1 540 77.14
25 11M61E0027 MODUGU VEERAMMA 34 38 72 1 34 42 76 1 32 38 70 1 40 55 95 1 37 34 71 1 26 46 72 1 38 56 94 1 550 78.57
26 11M61E0028 MOHAMMAD IMRANA 40 42 82 1 40 40 80 1 32 39 71 1 40 54 94 1 40 37 77 1 29 46 75 1 39 57 96 1 575 82.14
27 11M61E0029 NALLA SUNIL 38 40 78 1 40 44 84 1 40 33 73 1 34 52 86 1 38 41 79 1 31 50 81 1 40 58 98 1 579 82.71
28 11M61E0030 NANNAKA MAMATA 35 35 70 1 36 38 74 1 27 24 51 1 35 42 77 1 30 28 58 1 28 34 62 1 36 51 87 1 479 68.43
29 11M61E0031 NARASIMSETTI RAMADEVI 38 40 78 1 40 39 79 1 35 34 69 1 40 53 93 1 40 39 79 1 29 50 79 1 39 58 97 1 574 82.00
30 11M61E0032 P PRIYADARSHINI 40 42 82 1 40 43 83 1 39 33 72 1 40 53 93 1 40 36 76 1 31 46 77 1 40 60 100 1 583 83.29
31 11M61E0033 P RAVIKUMAR 34 35 69 1 40 36 76 1 34 36 70 1 38 46 84 1 40 33 73 1 26 43 69 1 38 58 96 1 537 76.71
32 11M61E0034 PARVATHA UPENDARA RAO 35 38 73 1 35 36 71 1 32 31 63 1 37 44 81 1 40 32 72 1 29 44 73 1 37 53 90 1 523 74.71
33 11M61E0035 PRABHAKAR RAO ATLURI 22 30 52 1 30 39 69 1 26 30 56 1 27 36 63 1 28 26 54 1 10 43 53 1 35 35 70 1 417 59.57
34 11M61E0036 RANGA ASHOK KUMAR 40 39 79 1 37 38 75 1 37 26 63 1 38 43 81 1 40 35 75 1 30 50 80 1 40 59 99 1 552 78.86
35 11M61E0037 RAYALA PRABHAKARA RAO 36 37 73 1 38 37 75 1 26 30 56 1 34 51 85 1 36 36 72 1 32 46 78 1 39 54 93 1 532 76.00
36 11M61E0038 RELA SAMATHA 36 35 71 1 34 34 68 1 32 28 60 1 37 42 79 1 39 32 71 1 31 50 81 1 38 57 95 1 525 75.00
37 11M61E0039 S PRATHAPU RAJU 27 33 60 1 30 32 62 1 26 36 62 1 38 43 81 1 35 34 69 1 29 50 79 1 37 51 88 1 501 71.57
38 11M61E0040 SEELAM HEMA LATHA 40 43 83 1 38 38 76 1 37 42 79 1 38 55 93 1 38 38 76 1 27 50 77 1 38 57 95 1 579 82.71
39 11M61E0041 SENIGARAPU PRATUSH 40 45 85 1 40 39 79 1 35 36 71 1 39 51 90 1 40 33 73 1 29 50 79 1 40 58 98 1 575 82.14
40 11M61E0042 SHILAM DURGABHAVANI 38 36 74 1 35 39 74 1 32 27 59 1 37 47 84 1 37 33 70 1 36 45 81 1 36 52 88 1 530 75.71
41 11M61E0043 THAKUR SHALINI 40 49 89 1 40 37 77 1 38 37 75 1 40 52 92 1 40 33 73 1 36 44 80 1 40 59 99 1 585 83.57
42 11M61E0044 V RENUKA 32 33 65 1 36 38 74 1 26 24 50 1 36 45 81 1 37 33 70 1 27 43 70 1 38 54 92 1 502 71.71
43 11M61E0045 VADITHYA SUJATHA 36 41 77 1 34 34 68 1 34 37 71 1 34 45 79 1 38 35 73 1 29 34 63 1 36 52 88 1 519 74.14

44 11M61E0046 VALLALA SHIRISHA 40 41 81 1 40 41 81 1 32 29 61 1 40 54 94 1 40 36 76 1 27 44 71 1 39 56 95 1 559 79.86
45 11M61E0047 VEMULA KONDALU 30 33 63 1 34 24 58 1 27 24 51 1 37 45 82 1 30 32 62 1 26 41 67 1 37 57 94 1 477 68.14
46 11M61E0048 VESHALA SREEKANTH 33 42 75 1 40 38 78 1 35 36 71 1 37 47 84 1 40 35 75 1 34 51 85 1 39 59 98 1 566 80.86
47 11M61E0049 VINNAKOTA MOHAN RAO 38 40 78 1 40 34 74 1 33 24 57 1 35 49 84 1 38 29 67 1 26 44 70 1 37 56 93 1 523 74.71
48 11M61E0050 YERPULA PRASANTH KUMAR 36 36 72 1 30 36 66 1 26 29 55 1 34 38 72 1 35 32 67 1 30 40 70 1 36 57 93 1 495 70.71
49 11M61E0051 YERAMALLA SRAVAN 40 36 76 1 40 38 78 1 34 31 65 1 32 37 69 1 37 31 68 1 27 44 71 1 39 59 98 1 525 75.00
0 0 1 0 0 0 0
Seminars by students (Record)
DEPARTMENT /
MBA AY 2012-13
PROGRAM
YEAR / SEM / SECTION I/II DATE 12-06-12
S.No. Roll No. Name of The Student Seminar Topic Signature
1 12M61E0001 ALAVALA SANDEEP Nature and Scope

Trade off risk and
12M61E0002 AMARLAPUDI NAVEEN
2 return
Evolution of
12M61E0003 ASRA Financial
3 Management
FM with other
12M61E0004 BURRA MAHESH
4 disciplines
5 12M61E0005 CHALLA LAXMAIAH Agency Problem
6 12M61E0006 CHALLA NARESH Working Capital

CHIGURUPATI VIJAY Inventory
12M61E0007
7 KUMAR Management
Receivable
12M61E0008 DASARI RAJA SEKHAR
8 Management
Cash
12M61E0009 DHOLU VIPUL PATEL
9 Management
DIRISALA LAVANYA Facts of Cash
12M61E0010
10 KUMARI Management
11 12M61E0011 DOGUPARTHI PAVAN Operating Cycle
12 12M61E0012 ELURI PRAVEEN KUMAR Dividend Decision

JONABOINA Types of
12M61E0013
13 SIVARAMAKRISHNA Dividends
Investment
12M61E0014 KALAM VENKATESH
14 Decision
ICT resources (OHP/PPT/Video lectures in CD form Only)
Sl. No. Topic Units ICT Resource available

1 FINANCE FUNCTION 1 PPT
2 TIME VALUE OF MONEY 1 PPT
3 COST OF CAPITAL 2 PPT
4 CAPITAL STRUCTURE DECISIONS 3 PPT
5 THEORIES OF CAPITAL STRUCTURE 3 PPT
6 DIVIDEND DESIDIONS 4 PPT
7 DERTERMINANTS OF DIVIDEND DECISION 4 PPT
8 DEVIDEND THEROIES 4 PPT
9 FORMS OF DIVIDENDS 4 PPT
10 CASH MANAGEMENT 5 PPT
11 NEW TERNDS IN FINANCING WRKING PPT
CAPITAL 5
Remedial class work
References
 IM Pandey, Financial Management, 10th Edition, Vikas , 2015.
 M.Y Khan, P K Jain: “Financial Management-Text and Problems”, 6th Edition, TMH,
2012
 .P.C.Tulsian,C.A. Bharat Tulsian , “Financial Management” S.Chand Publications,2012
 Prasanna Chandra, “Financial Management Theory and Practice”, 8th Edition. TMH
,2012
 Shashi K.Gupta, R.K.Sharma , “Financial Management” Kalyani Publishers ,2012
 James C Van Horne, Sanjay Dhamija, “Financial Management and Policy” Pearson
Education, 2012 .
 Sudharshan Reddy, Financial Management 2nd Edition, Himalaya Publishing House,
2014
 Sudharshan Reddy, Financial Management 2nd Edition, Himalaya Publishing House,
2015
 www.nptel.com
End Exam Result
Sl.
E5202 E5204 E5203 E5207 E5201 E5206 E5205 Tot
N H.T. No. Name of the Student %
BE FM HRM MIS MM POM QABD al
o.
12M61E 3 4 7 3 3 6 3 5 8 3 3 6 3 4 8 3 3 6 3 2 6 49 70.
1 ALAVALA SANDEEP 1 1 1 1 1 1 1
0001 1 2 3 3 2 5 4 1 5 1 4 5 2 8 0 1 4 5 6 4 0 3 43
12M61E 2 4 7 3 4 7 3 4 7 2 3 6 3 4 7 3 2 5 3 1 4 46 65.
2 AMARLAPUDI NAVEEN 1 1 1 1 1 1 0
0002 8 4 2 4 1 5 1 2 3 9 6 5 0 0 0 1 7 8 0 8 8 1 86
12M61E 3 3 6 3 2 6 3 3 7 3 3 6 3 4 8 3 2 6 3 1 4 46 66.
3 ASRA 1 1 1 1 1 1 0
0003 3 1 4 9 7 6 9 9 8 3 2 5 7 4 1 6 7 3 2 7 9 6 57
12M61E 2 3 6 3 1 5 2 4 6 2 3 6 2 4 6 3 2 5 2 1 4 40 58.
4 BURRA MAHESH 1 0 1 1 1 0 0
0004 8 8 6 3 8 1 8 0 8 7 3 0 8 0 8 1 0 1 7 8 5 9 43
12M61E 2 2 5 3 2 6 3 3 6 2 2 5 2 4 7 2 1 4 2 2 5 40 58.
5 CHALLA LAXMAIAH 1 1 1 1 1 0 1
0005 8 8 6 3 8 1 1 5 6 9 4 3 8 6 4 7 8 5 7 4 1 6 00
12M61E 2 3 6 3 2 5 3 3 6 2 2 5 2 4 6 3 2 5 1 2 3 40 57.
6 CHALLA NARESH 1 1 1 1 1 1 0
0006 9 5 4 4 4 8 4 2 6 6 6 2 6 1 7 2 4 6 8 0 8 1 29
12M61E CHIGURUPATI VIJAY 2 4 7 3 1 4 3 5 8 2 3 6 2 4 7 2 2 5 2 3 5 44 63.
7 1 0 1 1 1 1 1
0007 KUMAR 9 6 5 2 6 8 1 0 1 6 8 4 6 6 2 6 7 3 0 0 0 3 29
12M61E 3 4 7 3 3 7 3 4 8 3 3 6 3 4 8 3 3 6 3 2 6 51 73.
8 DASARI RAJA SEKHAR 1 1 1 1 1 1 1
0008 6 3 9 7 8 5 7 5 2 1 5 6 4 9 3 5 0 5 8 4 2 2 14
12M61E 3 3 7 3 3 7 4 4 8 3 4 7 3 4 8 3 3 7 4 2 6 52 75.
9 DHOLU VIPUL PATEL 1 1 1 1 1 1 1
0009 6 6 2 9 2 1 0 8 8 4 3 7 6 6 2 8 4 2 0 4 4 6 14
12M61E DIRISALA LAVANYA 4 4 8 4 4 8 4 5 9 3 4 8 3 5 9 4 4 8 4 2 6 58 83.
10 1 1 1 1 1 1 1
0010 KUMARI 0 5 5 0 6 6 0 4 4 8 7 5 7 3 0 0 1 1 0 6 6 7 86
12M61E 3 3 7 4 4 8 4 4 8 3 4 8 3 4 8 3 3 7 4 2 6 55 79.
11 DOGUPARTHI PAVAN 1 1 1 1 1 1 1
0011 9 9 8 0 4 4 0 8 8 7 3 0 9 5 4 9 6 5 0 4 4 3 00
12M61E ELURI PRAVEEN 3 4 7 3 4 7 3 4 8 3 4 7 3 4 7 2 2 5 2 2 5 48 69.
12 1 1 1 1 1 1 1
0012 KUMAR 3 2 5 5 2 7 3 8 1 0 0 0 0 6 6 9 8 7 8 4 2 8 71
12M61E JONABOINA 3 3 7 3 3 7 3 5 9 3 4 7 3 4 8 3 3 7 3 2 6 53 75.
13 1 1 1 1 1 1 1
0013 SIVARAMAKRISHNA 7 7 4 5 8 3 9 2 1 3 3 6 8 6 4 7 5 2 7 4 1 1 86
12M61E 3 3 7 3 4 7 3 4 8 3 3 6 3 3 7 3 2 6 3 2 5 49 70.
14 KALAM VENKATESH 1 1 1 1 1 1 1
0014 5 9 4 5 2 7 9 9 8 0 3 3 4 6 0 4 8 2 3 4 7 1 14
12M61E KANDUKURI DIVYA 3 3 7 3 3 7 4 4 8 3 3 6 3 5 8 3 3 6 3 2 5 50 72.
15 1 1 1 1 1 1 1
0015 BHARATHI 7 8 5 7 7 4 0 5 5 1 2 3 5 1 6 0 3 3 5 4 9 5 14
12M61E 3 4 8 4 3 7 4 5 9 3 4 7 3 4 8 3 2 6 4 2 6 53 77.
16 KANDULA HARITHA 1 1 1 1 1 1 1
0016 9 3 2 0 2 2 0 7 7 4 2 6 5 7 2 8 6 4 0 6 6 9 00
12M61E 4 4 8 4 4 8 4 5 9 3 4 8 3 5 9 3 3 7 4 3 7 58 83.
17 KOGANTI THIREESHA 1 1 1 1 1 1 1
0017 0 0 0 0 4 4 0 7 7 5 6 1 9 1 0 8 6 4 0 5 5 1 00
12M61E 3 3 6 3 3 6 3 4 7 3 3 6 3 4 7 3 1 4 3 2 5 45 64.
18 KONEDI BHAVANI 1 1 1 1 1 0 1
0018 3 2 5 5 2 7 4 3 7 0 3 3 1 7 8 1 6 7 2 4 6 3 71
12M61E 2 3 6 3 1 4 2 3 6 2 2 5 2 4 7 2 1 4 2 1 4 39 55.
19 KONGARI RAJESH 1 0 1 1 1 0 0
0019 9 8 7 2 3 5 9 4 3 7 6 3 9 6 5 8 6 4 6 7 3 0 71
12M61E 2 3 5 3 1 4 2 3 6 2 3 6 2 3 6 2 1 3 3 2 5 38 54.
20 KOTHI SARIKA 1 0 1 1 1 0 1
0020 6 3 9 0 2 2 7 6 3 7 6 3 7 7 4 6 3 9 0 4 4 4 86
12M61E 4 4 8 4 2 6 4 4 8 3 4 8 4 5 9 4 4 8 4 3 7 56 80.
21 KOYA SAMYUKTHA 1 1 1 1 1 1 1
0021 0 4 4 0 6 6 0 9 9 8 6 4 0 0 0 0 0 0 0 1 1 4 57
12M61E 3 4 8 3 3 7 3 4 8 3 3 7 3 4 8 3 3 6 3 2 6 52 75.
22 LINGA SRIJA 1 1 1 1 1 1 1
0022 8 3 1 9 7 6 9 2 1 8 7 5 9 6 5 4 1 5 7 6 3 6 14
12M61E MADDI NARENDER 2 3 6 3 3 6 2 4 7 2 3 6 3 4 7 3 1 4 2 1 4 42 60.
23 1 1 1 1 1 0 0
0023 REDDY 9 5 4 3 2 5 9 2 1 8 6 4 1 0 1 0 5 5 7 8 5 5 71
12M61E MAMILLA UMAKAR 2 3 6 3 3 6 3 3 6 2 3 6 3 4 7 2 2 5 2 1 4 42 61.
24 1 1 1 1 1 1 0
0024 REDDY 9 2 1 1 4 5 5 4 9 9 1 0 1 6 7 9 4 3 6 8 4 9 29
12M61E MANDIPUDI SHIVA 3 3 7 3 3 6 3 3 7 3 3 6 3 4 8 3 2 6 3 1 4 46 66.
25 1 1 1 1 1 1 0
0025 KRISHNA 5 8 3 7 1 8 5 5 0 1 3 4 5 7 2 6 4 0 1 8 9 6 57
12M61E MARAM 3 3 7 3 3 7 3 4 7 3 3 6 3 5 8 3 2 5 2 2 5 48 69.
26 1 1 1 1 1 1 1
0026 SEETHARAMAIAH 3 8 1 6 5 1 7 0 7 5 3 8 5 1 6 3 6 9 6 6 2 4 14
12M61E MARASAKATLA USHA 3 4 7 3 2 6 3 4 8 3 3 7 3 4 8 3 2 5 3 2 5 49 70.
27 1 1 1 1 1 1 1
0027 RANI 5 0 5 9 6 5 7 6 3 7 7 4 6 6 2 5 4 9 1 4 5 3 43
12M61E 3 3 7 3 3 6 4 3 7 3 3 7 3 4 8 3 2 6 3 1 5 47 67.
28 MATOORI KARTHIK 1 1 1 1 1 1 0
0028 6 4 0 6 0 6 0 5 5 5 5 0 7 4 1 7 4 1 6 6 2 5 86
12M61E 3 4 7 3 1 4 3 4 8 3 3 7 3 4 7 2 2 5 2 2 5 44 64.
29 MD SHAJEEL AHMED 1 0 1 1 1 0 1
0029 1 5 6 0 7 7 5 5 0 3 7 0 0 6 6 9 1 0 5 5 0 9 14
12M61E 3 4 7 3 2 5 3 5 9 3 4 7 3 4 7 3 2 5 2 2 5 48 68.
30 MIRZA ADIL BAIG 1 1 1 1 1 1 1
0030 2 5 7 3 4 7 9 3 2 2 5 7 0 4 4 1 4 5 5 5 0 2 86
12M61E NADIKUDURU 3 4 7 3 3 6 3 4 8 3 3 6 3 4 8 3 2 5 3 2 5 49 70.
31 1 1 1 1 1 1 1
0031 LAXMAN 7 1 8 4 4 8 7 3 0 4 5 9 5 7 2 4 4 8 1 8 9 4 57
12M61E NUTHULAPATI 3 3 6 3 1 4 3 4 7 2 3 6 2 4 7 2 1 4 2 2 4 41 59.
32 1 0 1 1 1 0 0
0032 NARESH 0 6 6 0 9 9 0 2 2 9 4 3 9 7 6 7 7 4 6 0 6 6 43
12M61E PURAMSETTI 3 3 7 3 4 8 4 4 8 3 3 7 3 4 8 3 2 6 4 2 6 52 75.
33 1 1 1 1 1 1 1
0033 SRIKANTH 6 5 1 9 2 1 0 6 6 6 6 2 9 9 8 6 7 3 0 5 5 6 14
12M61E SHAIK FATHIMA 3 4 8 3 2 6 3 4 8 3 3 7 3 4 8 3 2 6 4 2 6 51 74.
34 1 1 1 1 1 1 1
0034 JABEEN 8 2 0 9 6 5 9 7 6 6 6 2 8 8 6 6 8 4 0 5 5 8 00
12M61E 3 4 7 3 1 5 3 3 7 2 3 6 3 4 7 3 2 5 3 1 4 44 63.
35 SHAIK KHADARPASHA 1 0 1 1 1 1 0
0035 1 1 2 5 7 2 7 8 5 8 7 5 2 3 5 3 4 7 0 7 7 3 29
12M61E THADIPARTHI 3 3 7 4 1 5 4 5 9 3 4 7 3 5 8 3 3 7 4 2 6 52 74.
36 1 0 1 1 1 1 1
0036 PAVANIPRIYA 9 7 6 0 6 6 0 0 0 2 4 6 7 1 8 8 2 0 0 6 6 2 57
12M61E UPPAGANDLA 4 3 7 3 3 7 3 4 8 3 3 7 3 4 8 3 2 6 3 1 5 49 71.
37 1 1 1 1 1 1 0
0037 KRANTHI DANIEL 0 0 0 8 3 1 9 4 3 6 6 2 8 7 5 5 8 3 6 9 5 9 29
12M61E 3 3 6 3 3 6 3 4 7 2 3 6 3 4 7 3 2 5 3 3 6 46 66.
38 V MALLIKARJUN 1 1 1 1 1 1 1
0038 5 3 8 2 4 6 5 0 5 7 7 4 6 0 6 2 4 6 0 0 0 5 43
12M61E VELPULA 3 3 7 3 4 7 3 4 8 2 3 6 2 4 7 3 2 5 3 3 6 48 69.
39 1 1 1 1 1 1 1
0039 PREMKUMAR 3 7 0 5 2 7 4 8 2 6 7 3 8 6 4 4 4 8 3 0 3 7 57
12M61E 4 3 7 3 4 8 4 4 8 3 3 6 4 5 9 4 2 6 3 3 6 53 76.
40 YERPULA RAMU 1 1 1 1 1 1 1
0040 0 4 4 7 5 2 0 3 3 5 2 7 0 1 1 0 9 9 7 2 9 5 43
12M61E ITHANABOINA 3 4 7 3 4 7 3 4 7 3 2 6 3 4 7 3 2 5 3 2 5 48 68.
41 1 1 1 1 1 1 1
0041 SESHAGIRI 4 2 6 5 1 6 2 1 3 1 9 0 1 7 8 5 4 9 2 6 8 0 57
1
0 8 0 0 0 8
2
Phone :+91 8712712331,+918712112331
COURSE FILE
FINANCIAL ACCOUNTING & ANALYSIS
COURSE CODE : 09MB05
DEPARTMENTOF MBA
2012-13

Sl. No. CONTENT
2 P.E.O. , P.O. & .P.S.O.
3 Syllabus
5 Course Mapping
6 Lesson Plan
7 Class Time Table
Students Names list Identification of active & slow learners in the names list (Represent
9
A or S in a column) based on previous semester Results Analysis and Mid marks
11 Mid Marks
12 Assignments
13
18 References
19 End Exam Result

Vision:
business & society.
Mission:
their skills
1. Preparation:
Finance
Human Resources &
Systems
Entrepreneurship
Communication
2. Core Competence:
3. Professionalism:
capable of:
solutions.
f. Managing change.
Business.
Course Syllabus
UNIT-I
Introduction to Accounting: Importance, Objectives and Principles, Accounting Concepts and
conventions, and The Generally Accepted Accounting Principles (GAAP), Accounting Process:
Overview, Books of Original Record; Journal and Subsidiary books, ledger, Trial Balance,
Classification of capital and revenue expenses, Final Accounts with adjustments. Accounting
Standards Issued by ICAI Limitations of financial statements.
UNIT-II
Valuation of fixed assets- Tangible vs. Intangible assets, and methods of depreciation.
Depreciation concept– Depreciation of Fixed Assets -Methods of depreciation–Inventory
Valuation: Methods of inventory valuation
UNIT-III
Issue of Shares and Debentures: Entries for Issue of shares-Forfeiture share- Entries for Issue
of Forfeiture Shares-Issue of shares at Discount and Premium-Issue and Redemption of
Debentures- Issue of Debentures for Cash and other than cash-treatment of discounts and losses
on issues-meaning of Redemption and Redemption out of capital and profit.
UNIT-IV
Financial Analysis-I: Statement of Changes in Working Capital, Funds from Operations, paid
cost and unpaid costs. Distinction between cash profits and book profits. Preparation and
analysis of cash flow statement and funds flow statement.
UNIT-V
Financial Analysis-II: Ratio Analysis - Liquidity, leverage, solvency and profitability ratios –
Du Pont Chart Analysis
Course Objectives:
 To prepare, understand, interpret and analyze financial statements with confidence.

 To appreciate and use financial statements as means of business communication.
 To use the analytical techniques and arriving at conclusions from financial information
for the purpose of decision making.
 To provide the information that is needed for sound economic decision making.
 To provide information about firm’s performance to external parties such as investors,
creditors, bankers, researchers and Government Agencies. It has become an important
part of young people’s education and citizens in various roles in the societies and
businesses of all types.
Course Outcomes

Mapping of Course with Programme Educational Objectives
1 09MB05 FAA I   
Course Outcomes / Programme a b c d e f g h i j

Outcomes
CO1: The Student will be able to prepare,
understand, interpret and analyze
    
financial statements with confidence.
CO2: The Student will be able to use

financial statements as means of business
   
communication.
CO3: The Student will be able to use the

analytical techniques and arriving at
conclusions from financial information    
CO4: The Student will be able to provide

    
the information that is needed for sound
economic decision making.

information about firm’s performance to
external parties such as investors,
creditors, bankers, researchers and
   
Government Agencies. It has become an
important part of young people’s
education and citizens in various roles in
the societies and businesses of all types.
Lesson Plan
S.
Unit Topic Hours Planned
No
Lecture Tutorial
UNIT-I Introduction to Accounting
1 Importance, Objectives and Principles 1

Accounting Concepts and conventions, and The
2 Generally Accepted Accounting Principles (GAAP), 2
Accounting Process: Overview, Books of Original

3 Record; Journal and Subsidiary books, ledger, Trial 4 1
Balance
I
4 Classification of capital and revenue expenses 2
5 Final Accounts with adjustments. 4 1
Accounting Standards Issued by ICAI Limitations of
6 financial statements. 2 1
Total 15 3
UNIT-II Valuation of Fixed assets
7 Introduction to Valuation of Fixed assets 2

8 Tangible vs. Intangible assets, 2
Introduction to Depreciation, causes, need for
9 depreciation 2
1 Methods of Depreciation, Its Merits and Demerits

II 2
0
1 Problems on Depreciation 4 1
1
1 Inventory Valuation: Methods of inventory valuation 2
2
1 Problems on Inventory Valuation 4 1
3
Total 18 2
UNIT-III Issue of Shares and Debentures
1 Introduction to shares and types of shares 2
4
1 Entries for Issue of shares 2 1
5
1 Forfeiture share- Entries for Issue of Forfeiture
III 2 1
6
1 Issue of shares at Discount and Premium 2 1
7
1 Redemption of Debentures and Entries on Redemption 2
8
1 Issue of Debentures for Cash and other than cash-treatment
of discounts and losses 2
9
Total 12 3
UNIT-IV : Financial Analysis-I
20 Introduction to Funds Flow Statement 2
21 Statement of Changes in Working Capital and Preparation 2 1
22 Funds from Operations its meaning and preparation 2 1
23 Differences between paid cost and unpaid costs. 1
24 Distinction between cash profits and book profits. 1
25 Preparation of Funds Flow Statement 4 1
IV
26 Introduction to Cash Flow Statement 1
27 Preparation of Cash Flow Statement 4 1

Distinction between Cash Flow Statement and Funds Flow
28 Statement 1 1
Total 18 5
UNIT-V Financial Analysis-II

Introduction to Ratio Analysis, Need and Steps Involved in
29 calculation of Ratio’s and its limitations 2
30 Classification of Ratio’s and its Importance 2

V Calculation of Ratio’s
31 4 2
32 Introduction to DuPont and its importance 2
Total 10 2
TIME - TABLE
BRANCH: MBA CLASS : I YEAR I SEM
09.30 – 10.20 – 11.10 – 12.00 – 01.40 – 02.30 – 03.
DAY 03.20 - 04.10
10.20 11.10 12.00 12.50 02.30 20
MO
MOB BLR BCSS ME FAA CAB LIBRARY
N
LUNCH
TUE BLR RM BCSS MOB ME SA SA
WE
CAB MOB SA SA ME RM BLR
D
THU FAA BCSS ME RM FAA MOB
FRI ME BLR FAA MOB CAB LAB CAB

SAT BLR BCSS LAB FAA SA SEMINAR
SL.
SUBJECT FACULTY
NO
MANAGEMENT & ORGANISATIONAL
1 MR. V.SIVARAMAKRISHNA(VSRK)
BEHAVIOUR(MOB)
2 MANAGERIAL ECONOMICS (ME) MS. Y. NAGA LAKSHMI(YNL)
RESEARCH METHODOLOGY & STATISTICAL MR.R. VINOD / MR.P.RAVIKUMAR
3
ANALYSIS (RMSA) (RV/PRK)
BUSNIESS COMMUNICATIONS & SOFT SKILLS
4 Prof. P. SUBBARAO (PSR)
(BCSS)
5 FINANCIAL ACCOUNTING & ANALYSIS (FAA) MR.M. TIWARI(MT)
6 BUSINESS LAW & REGULATIONS (BLR) MR. U. KANAKA RAO(UKR)
7 COMPUTER APPLICATIONS IN BUSNIESS (CAB) MR. T. JAMALAIAH (TJ)
BUSINESS COMMUNICATIONS & SOFT SKILLS MRS. Z. SHEELA SHRAVANTHI /

8
LAB (BCSS LAB) GLORY VICOTRIA
COMPUTER APPLICATIONS IN BUSNIESS LAB
9 MR. T. JAMALAIAH (TJ)
(CAB LAB)
HOD
STUDENTS NAMES LIST
Admission A/S
No.
1 12M61E0001 ALAVALA SANDEEP A
2 12M61E0002 AMARLAPUDI NAVEEN A
3 12M61E0003 ASRA A
4 12M61E0004 BURRA MAHESH A
5 12M61E0005 CHALLA LAXMAIAH A
6 12M61E0006 CHALLA NARESH S
7 12M61E0007 CHIGURUPATI VIJAY KUMAR A
8 12M61E0008 DASARI RAJA SEKHAR S
9 12M61E0009 DHOLU VIPUL PATEL A
10 12M61E0010 DIRISALA LAVANYA KUMARI A
11 12M61E0011 DOGUPARTHI PAVAN A
12 12M61E0012 ELURI PRAVEEN KUMAR A
JONABOINA A
13 12M61E0013
SIVARAMAKRISHNA
14 12M61E0014 KALAM VENKATESH A
15 12M61E0015 KANDUKURI DIVYA BHARATHI A
16 12M61E0016 KANDULA HARITHA A
17 12M61E0017 KOGANTI THIREESHA A
18 12M61E0018 KONEDI BHAVANI S
19 12M61E0019 KONGARI RAJESH S

20 12M61E0020 KOTHI SARIKA S
21 12M61E0021 KOYA SAMYUKTHA A
22 12M61E0022 LINGA SRIJA A
A
24 12M61E0024 MAMILLA UMAKAR REDDY A
25 12M61E0025 MANDIPUDI SHIVA KRISHNA A
S
27 12M61E0027 MARASAKATLA USHA RANI A
28 12M61E0028 MATOORI KARTHIK S
29 12M61E0029 MD SHAJEEL AHMED S
30 12M61E0030 MIRZA ADIL BAIG S
31 12M61E0031 NADIKUDURU LAXMAN S
32 12M61E0032 NUTHULAPATI NARESH S
33 12M61E0033 PURAMSETTI SRIKANTH S
34 12M61E0034 SHAIK FATHIMA JABEEN A
35 12M61E0035 SHAIK KHADARPASHA S
36 12M61E0036 THADIPARTHI PAVANIPRIYA A
UPPAGANDLA KRANTHI A
37 12M61E0037
DANIEL
38 12M61E0038 V MALLIKARJUN S
S
40 12M61E0040 YERPULA RAMU A
41 12M61E0041 ITHANABOINA SESHAGIRI S

Record of Mid Marks
Sl. No. H.T. No. Name of the Students I-Mid
3 12M61E0003 ASRA 36
13 12M61E0013 JONABOINA SIVARAMAKRISHNA 36

23 12M61E0023 MADDI NARENDER REDDY -1

37 12M61E0037 UPPAGANDLA KRANTHI DANIEL 36

Record of Mid Marks
Sl. No. H.T. No. Name of the Students II-Mid
3 12M61E0003 ASRA 40
13 12M61E0013 JONABOINA SIVARAMAKRISHNA 40

23 12M61E0023 MADDI NARENDER REDDY 32

37 12M61E0037 UPPAGANDLA KRANTHI DANIEL 40

MBA Ist Semester (MID-I)
1) Explain the term Accounting, Its Functions, objectives, importance and principles of
Accounting?
2) Explain any of the two Concepts and Conventions of Accounting?
3) Explain briefly the term Accounting Standards issued by ICAI?
4) Explain the term Depreciation, Its Characteristics, Causes, Functions and factors
influencing Depreciation?
5) Journalize the following entries
Jan 1st Bought typewriter Rs 3000

2 Bought furniture from ramesh Rs 5000
3 Sold goods for cash Rs 10000
4 Sold furniture Rs 25000
5 Goods returned to Suresh Rs 10000
6 Goods returned from ganesh Rs 5000
7 Deposited into bank Rs 4000
8 Received commission Rs 250
9 Paid wages Rs 1000
10 Purchased goods from Suresh Rs 1000
6) Prepare Final Accounts from the following trial balance of Mr.Suresh as on 31-12-2010
Particulars Debits(Rs) Credits (Rs)
Suresh Capital 50,000
Loans 10,000
Sales 70,000
Sundry Creditors 8,000
Bills Payable 10,000
Purchase Returns 4,000
Purchases 36,000
Discount Allowed 2,400
Interest Received 6,000
Wages 14,000
Salaries 6,000
Travelling Expenses 1,500
Freight 400
Insurance 600
Commission Paid 200
Cash in hand 200
Cash at bank 3,200
Repairs 1,000
Interest on Loans 1,200
Stock as on 01-01-2010 12,000
Sundry Debtors 19,300
Plant and Machinery 26,000
Building 34,000
1,58,000 1,58,000
Adjust the following:

a) Closing Stock 25,000
b) Depreciation on all fixed assets @10%
c) Insurance yet to be paid 325
d) Write off bad debts 375
(MID – II)
Answer any four questions from the following:

Time: 2hrs Marks: 40
1) Explain the term Depreciation and Methods of Depreciation?

2) Explain the term Cash Flow Statement, its Objectives, Importance and Limitations?
3) Explain the term Ratio analysis its, Steps, Importance and Limitations?
4) Prepare Stores Ledger A/c under LIFO for XYZ Ltd for the Month Endings:
S.No Date Description Qty.KG’s Rate Per KG
1 1-March-2010 Received Stock 2000 65
3 5-March-2010 Issued Stock 6000
5) From the following Balance sheets of X Ltd Prepare Funds Flow Statement
Labilities 2005(Rs) 2006 (Rs) Assets 2005 (Rs) 2006 (Rs)

Equity Share Capital 3,00,000 4,00,000 Goodwill 1,15,000 90,000
Redeemable 1,50,000 1,00,000 Land and Buidings 2,00,000 1,70,000
PreferenceShare
General Reserves 40,000 70,000 Plant 80,000 2,00,000
Profit & Loss 30,000 48,000 Debtors 1,60,000 2,00,000
Proposed Dividend 42,000 50,000 Stock 77,000 1,09,000
Creditors 55,000 83,000 Bills Receivable 20,000 30,000
Bills Payable 20,00O 16,000 Cash in hand 15,000 10,000
Provision for Taxation 40,000 50,000 Cash at bank 10,000 8,000
Total 6,77,000 8,17,000 6,77,000 8,17,000
Additional Information:
1) Depreciation of Rs 10,000 and Rs 20,000 have been charged on Plant and Land &
Buildings respectively in 2006
2) A dividend of Rs 20,000 has been paid in 2006
3) Income tax of Rs 35,000 has been paid during 2006
6) The following is the Profit & Loss account of a trader for the year ended 31st December,
1989 and the balance sheet as on the date.
Trading and Profit and Loss Account
Particulars Amount Particulars Amount
To Opening Stock 10,000 By Sales 1,00,000
To Purchases 55,000 By Closing Stock 15,000
To Gross Profit c/d 50,000
Total 1,15,000 1,15,000
To Office and Administrative Expenses 18,000 By Gross Profit b/d 50,000

To Selling Expenses 12,000
To Net Profit 20,000
Total 50,000 50,000
Balance Sheet as on 31st December, 1989
Liabilities Amount Assets Amount

Capital 1,00,000 Land &Buildings 50,000
Profit & Loss a/c 20,000 Plant &Machinery 30,000
Creditors 25,000 Stock 15,000
Bills Payables 15,000 Debtors 15,000
Bills Receivable 12,500
Cash at bank 17,500
Furniture 20,000
Total 1,60,000 1,60,000
You are required to calculate the following
(a) Stock Turnover Ratio

(b) Current Ratio
(c) Quick Ratio
(d) Gross Profit Ratio
(e) Net Profit Ratio
(f) Operating Ratio
Assignment
UNIT-I
1) Explain the term Accounting its Functions, objectives and Importance of Accounting?
2) Explain the Concepts and conventions of Accounting (or) GAAP?
3) Explain the system of accounting and Classification of accounts and its principles?
4) Explain Briefly the Accounting Process involved in the Accounting?
5) Explain the types of subsidiary books involved in accounting?
6) Explain the Classification of Capital Expenditure and Revenue Expenditure?
7) Explain the accounting standards issued by ICAI?
8) Explain the Importance and Limitations of Financial Statements or Final accounts?
9) Explain the Methods of Depreciation its advantages and dis-advantages?
10) Explain the term Inventory and its importance, Factors Influencing and Limitations of the
Inventory?
Question Bank
UNIT-I
Problematic
1) Journal Entries
2) Preparation of Ledgers
3) Preparation of Trial Balance
4) Preparation of Final Accounts (Trading account, Profit and loss Account and Balance
Sheet) With adjustments
UNIT-II
1) Explain the term Asset and Types and difference between the Tangible and intangible
assets?
2) Explain the term Depreciation and its importance, Factors Influencing and Limitations of
the Depreciation?
Inventory?
5) Explain the Methods and its advantages and Dis-advantages involved in the Methods of
Inventory Valuation?
Problematic
1) Straight Line Method

2) Diminishing Method
3) LIFO
4) FIFO
5) Weighted Average Method
Unit-III
1) Explain the term Issue of Shares and types of shares?

2) Explain the term Issue of Debentures on Discount and Premium?
3) Explain the term Forfeiture of Shares and Procedure of Issue involved in it?
4) Explain the term Redemption and Procedure involved in the Redemption of shares?
Problematic
1) Entries on Issue of Shares

2) Entries on Issue of Shares on Discount
3) Entries on Issue of Shares in Premium
4) Entries on Forfeiture of Shares
5) Entries on Redemption of Shares
Unit-IV
1) Explain the Meaning of fund flow and explain the types of transactions involved in fund
flow?
2) Explain the Meaning and Definition, Objectives, Importance, Advantages and
Limitations of Fund Flow Statement?
3) Explain the Meaning, Definition, Objectives and importance, Advantages and Limitations
of Cash Flow Statement?
4) Explain the basic differences between cash flow and funds flow statements?
Problematic
1) Preparation of funds flow statement

2) Preparation of Cash flow Statement
Unit-V
1) Explain the term Ratio Analysis and its significance, steps, Advantages, Limitations in
the calculation of Ratio Analysis?
2) Explain the term Du-pont chart Analysis?
Problematic
8) Liquidity Ratio’s
9) Profitability Ratio’s
10) Turnover (or) Activity Ratio’s
11) Solvency Ratio’s
Sl. E5101 E5102 E5103 E5104 E5105 E5106 E5107
H.T. No. Name of the Student
1 11M61E0001 ADAPPA SAMPATH KUMAR 34 31 65 1 30 31 61 1 26 24 50 1 30 41 71 1 32 24 56 1 29 27 56 1 36 52 88 1
2 11M61E0002 ARUMALLA ARAVINDA REDDY 34 39 73 1 35 32 67 1 26 24 50 1 32 37 69 1 36 28 64 1 29 42 71 1 38 54 92 1
3 11M61E0003 ARVIKATLA NARESH 34 33 67 1 33 39 72 1 26 32 58 1 30 32 62 1 37 27 64 1 27 32 59 1 38 54 92 1
4 11M61E0005 BHUKYA HATHIRAM 34 34 68 1 34 40 74 1 27 24 51 1 32 45 77 1 31 27 58 1 28 40 68 1 35 56 91 1
5 11M61E0006 BOGEM SATYANARAYANA 36 34 70 1 30 36 66 1 26 30 56 1 36 46 82 1 38 33 71 1 29 30 59 1 35 53 88 1
6 11M61E0007 CHANDRAGIRI KUSUMASRI 31 26 57 1 28 31 59 1 26 24 50 1 32 28 60 1 28 27 55 1 27 24 51 1 36 48 84 1
7 11M61E0008 CHEDE MANASA 40 38 78 1 40 40 80 1 34 40 74 1 40 44 84 1 40 36 76 1 28 30 58 1 38 58 96 1
8 11M61E0009 CHENNOJU BRAHMAM 34 37 71 1 30 38 68 1 26 32 58 1 30 47 77 1 36 35 71 1 26 30 56 1 35 48 83 1
9 11M61E0010 D ASHOK 38 35 73 1 38 37 75 1 27 32 59 1 34 50 84 1 36 27 63 1 27 25 52 1 40 57 97 1
10 11M61E0011 DANDU RENUKA 40 39 79 1 40 40 80 1 35 32 67 1 36 51 87 1 36 30 66 1 27 40 67 1 37 58 95 1
11 11M61E0012 DONTHISARPA VENKATAIAH 36 35 71 1 40 39 79 1 33 26 59 1 40 51 91 1 38 33 71 1 27 30 57 1 37 55 92 1
12 11M61E0013 ERUMALLA ANIL 38 39 77 1 38 42 80 1 28 26 54 1 36 39 75 1 35 33 68 1 28 35 63 1 35 53 88 1
13 11M61E0014 GARIKAPATI V K CHAITANYA 39 46 85 1 40 44 84 1 40 46 86 1 37 49 86 1 40 36 76 1 36 30 66 1 40 60 100 1
14 11M61E0015 GUDIBOINA NAGENDRA BABU 35 42 77 1 38 48 86 1 34 32 66 1 37 50 87 1 36 34 70 1 34 50 84 1 37 55 92 1
15 11M61E0016 GUJJARU SINDHU 40 37 77 1 40 41 81 1 32 42 74 1 40 44 84 1 37 36 73 1 34 52 86 1 37 56 93 1
16 11M61E0017 I SOWMYA CHOUDARY 40 38 78 1 40 41 81 1 40 40 80 1 40 57 97 1 40 40 80 1 34 50 84 1 40 60 100 1
17 11M61E0018 JAKKOJU UMARANI 38 33 71 1 38 41 79 1 36 32 68 1 37 51 88 1 36 32 68 1 32 50 82 1 38 56 94 1
18 11M61E0019 K KOTESWARARAO 31 28 59 1 31 27 58 1 26 24 50 1 26 47 73 1 33 31 64 1 22 40 62 1 38 50 88 1
19 11M61E0020 KANDRAKUNDA VENKATESH 37 29 66 1 40 36 76 1 32 28 60 1 37 46 83 1 39 36 75 1 30 44 74 1 38 57 95 1
20 11M61E0021 KANTU UPENDAR RAO 40 30 70 1 40 40 80 1 38 32 70 1 40 50 90 1 40 38 78 1 31 48 79 1 39 58 97 1
21 11M61E0022 KAPARABOINA MURALI 37 27 64 1 27 35 62 1 27 15 42 0 36 41 77 1 36 30 66 1 29 46 75 1 36 50 86 1
22 11M61E0023 KARNATI CHANTI 34 29 63 1 36 30 66 1 28 28 56 1 35 53 88 1 36 31 67 1 26 40 66 1 35 50 85 1
23 11M61E0024 KATUKURI SATHINAGAMANI 39 32 71 1 40 42 82 1 40 40 80 1 40 47 87 1 40 37 77 1 32 46 78 1 39 57 96 1
24 11M61E0026 MARAM ANIL KUMAR 40 26 66 1 38 33 71 1 37 37 74 1 36 48 84 1 40 36 76 1 26 46 72 1 38 59 97 1
25 11M61E0027 MODUGU VEERAMMA 34 38 72 1 34 42 76 1 32 38 70 1 40 55 95 1 37 34 71 1 26 46 72 1 38 56 94 1
26 11M61E0028 MOHAMMAD IMRANA 40 42 82 1 40 40 80 1 32 39 71 1 40 54 94 1 40 37 77 1 29 46 75 1 39 57 96 1
27 11M61E0029 NALLA SUNIL 38 40 78 1 40 44 84 1 40 33 73 1 34 52 86 1 38 41 79 1 31 50 81 1 40 58 98 1
28 11M61E0030 NANNAKA MAMATA 35 35 70 1 36 38 74 1 27 24 51 1 35 42 77 1 30 28 58 1 28 34 62 1 36 51 87 1
29 11M61E0031 NARASIMSETTI RAMADEVI 38 40 78 1 40 39 79 1 35 34 69 1 40 53 93 1 40 39 79 1 29 50 79 1 39 58 97 1
30 11M61E0032 P PRIYADARSHINI 40 42 82 1 40 43 83 1 39 33 72 1 40 53 93 1 40 36 76 1 31 46 77 1 40 60 100 1
31 11M61E0033 P RAVIKUMAR 34 35 69 1 40 36 76 1 34 36 70 1 38 46 84 1 40 33 73 1 26 43 69 1 38 58 96 1
32 11M61E0034 PARVATHA UPENDARA RAO 35 38 73 1 35 36 71 1 32 31 63 1 37 44 81 1 40 32 72 1 29 44 73 1 37 53 90 1
33 11M61E0035 PRABHAKAR RAO ATLURI 22 30 52 1 30 39 69 1 26 30 56 1 27 36 63 1 28 26 54 1 10 43 53 1 35 35 70 1
34 11M61E0036 RANGA ASHOK KUMAR 40 39 79 1 37 38 75 1 37 26 63 1 38 43 81 1 40 35 75 1 30 50 80 1 40 59 99 1
35 11M61E0037 RAYALA PRABHAKARA RAO 36 37 73 1 38 37 75 1 26 30 56 1 34 51 85 1 36 36 72 1 32 46 78 1 39 54 93 1
36 11M61E0038 RELA SAMATHA 36 35 71 1 34 34 68 1 32 28 60 1 37 42 79 1 39 32 71 1 31 50 81 1 38 57 95 1
37 11M61E0039 S PRATHAPU RAJU 27 33 60 1 30 32 62 1 26 36 62 1 38 43 81 1 35 34 69 1 29 50 79 1 37 51 88 1
38 11M61E0040 SEELAM HEMA LATHA 40 43 83 1 38 38 76 1 37 42 79 1 38 55 93 1 38 38 76 1 27 50 77 1 38 57 95 1
39 11M61E0041 SENIGARAPU PRATUSH 40 45 85 1 40 39 79 1 35 36 71 1 39 51 90 1 40 33 73 1 29 50 79 1 40 58 98 1
40 11M61E0042 SHILAM DURGABHAVANI 38 36 74 1 35 39 74 1 32 27 59 1 37 47 84 1 37 33 70 1 36 45 81 1 36 52 88 1
41 11M61E0043 THAKUR SHALINI 40 49 89 1 40 37 77 1 38 37 75 1 40 52 92 1 40 33 73 1 36 44 80 1 40 59 99 1
42 11M61E0044 V RENUKA 32 33 65 1 36 38 74 1 26 24 50 1 36 45 81 1 37 33 70 1 27 43 70 1 38 54 92 1
43 11M61E0045 VADITHYA SUJATHA 36 41 77 1 34 34 68 1 34 37 71 1 34 45 79 1 38 35 73 1 29 34 63 1 36 52 88 1
44 11M61E0046 VALLALA SHIRISHA 40 41 81 1 40 41 81 1 32 29 61 1 40 54 94 1 40 36 76 1 27 44 71 1 39 56 95 1
45 11M61E0047 VEMULA KONDALU 30 33 63 1 34 24 58 1 27 24 51 1 37 45 82 1 30 32 62 1 26 41 67 1 37 57 94 1
46 11M61E0048 VESHALA SREEKANTH 33 42 75 1 40 38 78 1 35 36 71 1 37 47 84 1 40 35 75 1 34 51 85 1 39 59 98 1
47 11M61E0049 VINNAKOTA MOHAN RAO 38 40 78 1 40 34 74 1 33 24 57 1 35 49 84 1 38 29 67 1 26 44 70 1 37 56 93 1
48 11M61E0050 YERPULA PRASANTH KUMAR 36 36 72 1 30 36 66 1 26 29 55 1 34 38 72 1 35 32 67 1 30 40 70 1 36 57 93 1
49 11M61E0051 YERAMALLA SRAVAN 40 36 76 1 40 38 78 1 34 31 65 1 32 37 69 1 37 31 68 1 27 44 71 1 39 59 98 1
0 0 1 0 0 0 0
DEPARTMENT /
MBA AY 2012-13
PROGRAM
09-06-
YEAR / SEM / SECTION II/I/A&B DATE
2012
Seminar
S.No. Roll No. Name of The Student Signature
Topic
1 12M61E0001 ALAVALA SANDEEP GAAP
Importance
12M61E0002 AMARLAPUDI NAVEEN of
2 Accounting
Ratio
12M61E0003 ASRA
3 analysis
Horizontal
12M61E0004 BURRA MAHESH
4 Analysis
Vertical
12M61E0005 CHALLA LAXMAIAH
5 Analysis
Window
12M61E0006 CHALLA NARESH
6 Dressing
Accounting
12M61E0007 CHIGURUPATI VIJAY KUMAR
7 Standards
DuPont
12M61E0008 DASARI RAJA SEKHAR
8 Chart
9 12M61E0009 DHOLU VIPUL PATEL GAAP
Importance
12M61E0010 DIRISALA LAVANYA KUMARI of
10 Accounting
Ratio
12M61E0011 DOGUPARTHI PAVAN
11 analysis
Horizontal
12M61E0012 ELURI PRAVEEN KUMAR
12 Analysis
Vertical
12M61E0013 JONABOINA SIVARAMAKRISHNA
13 Analysis
Window
12M61E0014 KALAM VENKATESH
14 Dressing
Accounting
12M61E0015 KANDUKURI DIVYA BHARATHI
15 Standards
DuPont
12M61E0016 KANDULA HARITHA
16 Chart
17 12M61E0017 KOGANTI THIREESHA GAAP
Importance
12M61E0018 KONEDI BHAVANI of
18 Accounting
Ratio
12M61E0019 KONGARI RAJESH
19 analysis
Horizontal
12M61E0020 KOTHI SARIKA
20 Analysis
Vertical
12M61E0021 KOYA SAMYUKTHA
21 Analysis
Window
12M61E0022 LINGA SRIJA
22 Dressing
Accounting
12M61E0023 MADDI NARENDER REDDY
23 Standards
DuPont
12M61E0024 MAMILLA UMAKAR REDDY
24 Chart
25 12M61E0025 MANDIPUDI SHIVA KRISHNA GAAP
Importance
12M61E0026 MARAM SEETHARAMAIAH of
26 Accounting
Ratio
12M61E0027 MARASAKATLA USHA RANI
27 analysis
Horizontal
12M61E0028 MATOORI KARTHIK
28 Analysis
Vertical
12M61E0029 MD SHAJEEL AHMED
29 Analysis
Window
12M61E0030 MIRZA ADIL BAIG
30 Dressing
Accounting
12M61E0031 NADIKUDURU LAXMAN
31 Standards
DuPont
12M61E0032 NUTHULAPATI NARESH
32 Chart
33 12M61E0033 PURAMSETTI SRIKANTH GAAP
Importance
12M61E0034 SHAIK FATHIMA JABEEN of
34 Accounting
Ratio
12M61E0035 SHAIK KHADARPASHA
35 analysis
Horizontal
12M61E0036 THADIPARTHI PAVANIPRIYA
36 Analysis
Vertical
12M61E0037 UPPAGANDLA KRANTHI DANIEL
37 Analysis
Window
12M61E0038 V MALLIKARJUN
38 Dressing
Accounting
12M61E0039 VELPULA PREMKUMAR
39 Standards
DuPont
12M61E0040 YERPULA RAMU
40 Chart

1 Capital and Revenue Expenditure 1 PPT
2 Fundamentals of Accounting 1 PPT
3 Introduction to Depreciation 2 PPT
4 Inventory Valuation 3 PPT
5 Issue of Shares 3 PPT
6 Funds Flow and Cash Flow Statement 4 PPT
7 Ratio Analysis 5 PPT
Remedial class work
References
 V.Rajasekharan,R.Lalitha “Financial Accounting & Analysis” Pearson Education, New

Delhi, 2015
 Paresh Shah “Basic Financial Accounting for Management”, Oxford University Press,
New Delhi, 2014.
 Dhanesh K.Khatri “Financial Accounting & Analysis”, Tata McGraw-Hill Publishing
Limited, New Delhi, 2015.
 N.Ramachandran: “Financial Accounting & Analysis” Tata McGraw-Hill Publishing
End Exam Results
Sl. E5101 E5102 E5103 E5104 E5105 E5106 E5107

1 12M61E0001 ALAVALA SANDEEP 34 43 77 1 30 42 72 1 30 31 61 1 33 28 61 1 27 28 55 1 32 28 60 1 36 56 92 1
2 12M61E0002 AMARLAPUDI NAVEEN 27 45 72 1 28 43 71 1 26 29 55 1 35 28 63 1 28 34 62 1 30 25 55 1 37 55 92 1
3 12M61E0003 ASRA 40 43 83 1 39 42 81 1 33 29 62 1 38 33 71 1 38 33 71 1 32 24 56 1 38 55 93 1
4 12M61E0004 BURRA MAHESH 29 26 55 1 32 36 68 1 26 13 39 0 34 24 58 1 26 26 52 1 30 26 56 1 36 55 91 1
5 12M61E0005 CHALLA LAXMAIAH 32 28 60 1 35 36 71 1 26 12 38 0 32 18 50 0 28 27 55 1 28 24 52 1 37 54 91 1
6 12M61E0006 CHALLA NARESH 32 16 48 0 34 31 65 1 26 24 50 1 34 15 49 0 26 27 53 1 27 25 52 1 35 52 87 1
7 12M61E0007 CHIGURUPATI VIJAY KUMAR 30 29 59 1 31 36 67 1 26 36 62 1 30 38 68 1 26 40 66 1 26 24 50 1 35 53 88 1
8 12M61E0008 DASARI RAJA SEKHAR 33 34 67 1 30 40 70 1 26 16 42 0 34 28 62 1 32 18 50 0 29 25 54 1 37 56 93 1
9 12M61E0009 DHOLU VIPUL PATEL 37 40 77 1 35 42 77 1 38 24 62 1 39 32 71 1 35 29 64 1 34 29 63 1 39 56 95 1
10 12M61E0010 DIRISALA LAVANYA KUMARI 40 52 92 1 40 55 95 1 40 45 85 1 40 41 81 1 40 46 86 1 39 36 75 1 40 60 100 1
11 12M61E0011 DOGUPARTHI PAVAN 38 44 82 1 39 46 85 1 38 40 78 1 39 32 71 1 38 33 71 1 36 24 60 1 40 60 100 1
12 12M61E0012 ELURI PRAVEEN KUMAR 32 25 57 1 29 38 67 1 26 30 56 1 34 24 58 1 29 30 59 1 32 25 57 1 36 57 93 1
13 12M61E0013 JONABOINA SIVARAMAKRISHNA 36 41 77 1 34 44 78 1 33 28 61 1 38 30 68 1 33 33 66 1 31 29 60 1 37 58 95 1
14 12M61E0014 KALAM VENKATESH 34 34 68 1 32 37 69 1 26 27 53 1 35 20 55 0 33 31 64 1 32 29 61 1 37 55 92 1
15 12M61E0015 KANDUKURI DIVYA BHARATHI 36 31 67 1 31 41 72 1 29 30 59 1 36 26 62 1 31 28 59 1 28 24 52 1 37 56 93 1
16 12M61E0016 KANDULA HARITHA 40 36 76 1 39 31 70 1 40 29 69 1 38 30 68 1 35 36 71 1 34 36 70 1 39 58 97 1
17 12M61E0017 KOGANTI THIREESHA 40 41 81 1 37 45 82 1 40 42 82 1 39 46 85 1 39 40 79 1 36 32 68 1 39 58 97 1
18 12M61E0018 KONEDI BHAVANI 36 31 67 1 35 37 72 1 30 26 56 1 37 24 61 1 32 13 45 0 27 24 51 1 37 57 94 1
19 12M61E0019 KONGARI RAJESH 30 24 54 1 26 30 56 1 26 17 43 0 32 17 49 0 26 26 52 1 26 26 52 1 36 55 91 1
20 12M61E0020 KOTHI SARIKA 28 18 46 0 29 27 56 1 26 25 51 1 37 27 64 1 26 24 50 1 26 25 51 1 36 52 88 1
21 12M61E0021 KOYA SAMYUKTHA 39 41 80 1 37 45 82 1 40 48 88 1 39 35 74 1 39 42 81 1 35 39 74 1 40 59 99 1
22 12M61E0022 LINGA SRIJA 36 30 66 1 35 41 76 1 28 37 65 1 38 33 71 1 37 38 75 1 32 24 56 1 38 58 96 1
23 12M61E0023 MADDI NARENDER REDDY 28 25 53 1 33 39 72 1 26 21 47 0 32 27 59 1 27 32 59 1 26 18 44 0 35 55 90 1
24 12M61E0024 MAMILLA UMAKAR REDDY 28 26 54 1 29 39 68 1 26 33 59 1 36 24 60 1 27 31 58 1 27 14 41 0 36 54 90 1
25 12M61E0025 MANDIPUDI SHIVA KRISHNA 31 27 58 1 32 31 63 1 26 30 56 1 37 29 66 1 26 31 57 1 27 17 44 0 38 55 93 1
26 12M61E0026 MARAM SEETHARAMAIAH 34 43 77 1 35 40 75 1 26 29 55 1 34 32 66 1 32 33 65 1 27 16 43 0 35 56 91 1
27 12M61E0027 MARASAKATLA USHA RANI 34 37 71 1 38 38 76 1 28 27 55 1 39 29 68 1 32 30 62 1 27 19 46 0 36 56 92 1
28 12M61E0028 MATOORI KARTHIK 37 25 62 1 37 38 75 1 30 32 62 1 36 26 62 1 37 33 70 1 27 26 53 1 40 57 97 1
29 12M61E0029 MD SHAJEEL AHMED 30 34 64 1 33 39 72 1 26 30 56 1 35 24 59 1 31 37 68 1 29 32 61 1 35 54 89 1
30 12M61E0030 MIRZA ADIL BAIG 37 35 72 1 36 40 76 1 26 36 62 1 35 38 73 1 34 41 75 1 29 35 64 1 35 52 87 1
31 12M61E0031 NADIKUDURU LAXMAN 32 30 62 1 33 37 70 1 28 30 58 1 34 30 64 1 30 31 61 1 28 24 52 1 36 55 91 1
32 12M61E0032 NUTHULAPATI NARESH 30 24 54 1 28 33 61 1 26 30 56 1 32 9 41 0 28 24 52 1 27 25 52 1 36 52 88 1
33 12M61E0033 PURAMSETTI SRIKANTH 38 35 73 1 38 38 76 1 31 41 72 1 38 27 65 1 35 36 71 1 35 30 65 1 40 59 99 1
34 12M61E0034 SHAIK FATHIMA JABEEN 38 45 83 1 37 42 79 1 37 36 73 1 38 35 73 1 39 38 77 1 32 32 64 1 39 58 97 1
35 12M61E0035 SHAIK KHADARPASHA 31 28 59 1 31 39 70 1 26 31 57 1 36 17 53 0 33 30 63 1 27 17 44 0 37 58 95 1
36 12M61E0036 THADIPARTHI PAVANIPRIYA 40 35 75 1 39 47 86 1 40 43 83 1 39 33 72 1 37 37 74 1 32 29 61 1 40 59 99 1
37 12M61E0037 UPPAGANDLA KRANTHI DANIEL 33 34 67 1 35 44 79 1 37 31 68 1 38 32 70 1 36 33 69 1 30 32 62 1 40 59 99 1
38 12M61E0038 V MALLIKARJUN 32 31 63 1 30 38 68 1 26 28 54 1 35 27 62 1 31 25 56 1 26 24 50 1 36 57 93 1
39 12M61E0039 VELPULA PREMKUMAR 31 24 55 1 32 39 71 1 26 24 50 1 35 24 59 1 29 32 61 1 27 30 57 1 39 57 96 1
40 12M61E0040 YERPULA RAMU 38 31 69 1 37 46 83 1 26 30 56 1 37 26 63 1 40 34 74 1 26 29 55 1 40 58 98 1
41 12M61E0041 ITHANABOINA SESHAGIRI 33 31 64 1 30 36 66 1 26 37 63 1 32 41 73 1 29 32 61 1 30 19 49 0 37 55 92 1
2 0 5 6 2 7 0
Phone :+91 8712712331,+918712112331
COURSE FILE
COURSE CODE : 13MBA05
DEPARTMENTOF MBA
2013-14

Sl. No. CONTENT
2 P.E.O. , P.O. & .P.S.O.
3 Syllabus
5 Course Mapping
6 Lesson Plan
7 Class Time Table
marks
11 Mid Marks
12 Assignments
13
18 References
19 End Exam Result

Vision:
business & society.
Mission:
their skills
1. Preparation:
Finance
Human Resources &
Systems
Entrepreneurship
Communication
2. Core Competence:
3. Professionalism:
capable of:
solutions.
f. Managing change.
Business.
Course Syllabus
UNIT-I
conventions, and The Generally Accepted Accounting Principles (GAAP), their implications on
accounting system; Double entry system–recording business transactions–Classification of
accounts––Accounting cycle.
UNIT-II
The Accounting Process: Overview, Books of Original Record; Journal and Subsidiary books,
ledger, Trial Balance, Classification of capital and revenue expenses, Final Accounts with
adjustments. Valuation of fixed assets- Tangible vs Intangible assets, and methods of
depreciation. Depreciation concept– Depreciation of Fixed Assets -Methods of depreciation–
their impact on measurement of business Accounting.
UNIT-III
Inventory Valuation: Methods of inventory valuation and valuation of goodwill, methods of
valuation of goodwill. Issue of Shares and Debentures- Entries for Issue of shares, forfeiture -
Issue of shares at Discount and premium. Alteration of share capital and reduction of share
capital, Issue and Redemption of Debentures.
UNIT-IV

UNIT-V
Financial Analysis-II: Analysis and interpretation of financial statements from investor and
company point of view, Horizontal Analysis and Vertical Analysis of Company Financial
Statements. Liquidity, leverage, solvency and profitability ratios – Du Pont Chart –Accounting
Standards Issued by ICAI (Focus on importance of Standards to give a general view on Financial
Accounting practices), –their rationale and growing importance in global accounting
environment,–IAS-IFRS-US -Creative Financial Practices and Issues related to quality of
disclosures in Reported Earnings, Window Dressing and limitations of financial statements.

Course Objectives

Course Outcomes

1 13MB05 FAA I   


Outcomes
    

   
communication.

analytical techniques of Inventory &
goodwill and arriving at conclusions from
   
financial information for the purpose of
decision making.

   
Government Agencies about IAS,
Accounting Standards Issued by ICAI and
Window dressing. It has become an
Lesson Plan
Uni
S. No Topic Hours Planned
t
Lectur Tuto
e rial

2 Generally Accepted Accounting Principles (GAAP), 2 1
3 Double entry system–recording business transactions 1

I
4 Classification of accounts and their Principles 1
Accounting cycle and steps involved in the accounting
5 1
cycle
Total 6 1
UNIT-II Accounting Process

Balance
11 depreciation 2
II
12 Methods of Depreciation, Its Merits and Demerits 2
Total 22 2
UNIT-III Inventory Valuation
4
5
1 valuation of goodwill, methods of valuation of goodwill. 4 1
6
7
8
III 2 1
9
0
1
2 Issue of Debentures for Cash and other than cash-treatment of
discounts and losses 2
2
Total 22 4
IV

31 Statement 1 1
Total 18 5

Horizontal Analysis and Vertical Analysis of Company
32 Financial Statements. 4 2

35 Calculations of Ratio’s 4 2
37 Standards Issued by ICAI 2
V
IAS-IFRS-US -Creative Financial Practices and Issues
38 related to quality of disclosures in Reported Earnings, 2
Window Dressing and limitations of financial statements.

39 2
Total 20 4
TIME TABLE
BRANCH: MBA CLASS : I YEAR I SEM
09.30 10.20 11.10

12.00 – 01.40 –
DAY – – – 02.30 – 03. 20 03.20 - 04.10
12.50 02.30
10.20 11.10 12.00
MON BLR MF FA&A RM ME BE MF
TUE BE ME SA MF FA&A MS-EXCEL

LUNCH
FA&
WED SA BLR RM ME MF BE
A
THU ME BLR SA BE FA&A MF
ENGLISH
FRI RM SA BLR BE ME
LAB
SAT BLR RM MS-EXCEL ENGLISH LAB
SL.
SUBJECT FACULTY
NO
MANAGEMENT FUNDAMENTALS
1 Mr. V.SIVARAMAKRISHNA(VSRK)
(MF)
BUSINESS LAW & REGULATIONS

2 Mr. U.KANAKA RAO (UKR)
(BLR)
3 FINANCIAL ACCOUNTING & Mr.MANMOHAN TIWARI (MT)

ANALYSIS (FAA)
4 MANAGERIAL ECONOMICS (ME) Mr.P.RAMA KRISHNA (PRK)
5 BUSINESS ENVIRONMENT (BE) Ms.K.SIRISHA (KS)
RESEARCH METHODOLOGY &

Mr .R. VINOD / MR.P.RAVIKUMAR
6 STATISTICAL ANALYSIS
(RV/PRK)
(RM&SA)
STATISTICAL DATA ANALYSIS

7 Mr. T. JAMALAIAH (TJ)
(SDA)
BUSINESS COMMUNICATIONS
8 Mr.GIRI PRASAD (GP)
(BC)
HOD
STUDENT NAMES LIST
Admission A/S
No.
1 13M61E0001 AMBATI VAIDEHI S
2 13M61E0002 ANUGOJU SAIRAM A
3 13M61E0003 BADRI SAMBASIVARAO S
4 13M61E0004 BARAPATI SANTHIKUMAR S
5 13M61E0005 BHKYA VAMSI KRISHNA A
6 13M61E0006 BHUKYA MALSOOR A
7 13M61E0007 BHUKYA RAMESH A
8 13M61E0008 CHAPALAMADUGU ANJANKUMAR S
9 13M61E0010 CHILAKALA PAVANI A
10 13M61E0011 DEEKONDA SATEESH A
11 13M61E0012 DONTAGANI VENKATESH S
12 13M61E0013 G JITENDRA KIRAN S
13 13M61E0014 GADDALA SATEESH S
14 13M61E0015 JERRI POTULA KRISHNA S
15 13M61E0016 KETAVARAPU NAGAMALLESWARI A
16 13M61E0017 KOLA NAGARAJU A
17 13M61E0018 KOTHA SRIKANTH A
18 13M61E0019 KUSA KAVITHA A
19 13M61E0020 LELLELA GOWTHAMI A

20 13M61E0021 MADIHA AHMED A
21 13M61E0022 MAISA MAMATHA A
22 13M61E0023 MANDHALAPU DIVYA SREE A
23 13M61E0024 MOHAMMAD ALVIA SANAILA A
24 13M61E0025 MOTAMARRI SRAVANTHI A
25 13M61E0026 NABISAHEB SHAIK S
26 13M61E0027 NAKIRIKANTI SYAM PRASAD A
27 13M61E0028 NALLAPUNENI DURGAPRASANNA A
28 13M61E0029 NEKKELAPUDI MANASA S
29 13M61E0030 OMA ARJUN A
30 13M61E0031 PANSARYA RAMESH MEENA A
31 13M61E0032 PARASARA BHATTAR SRAVANI S
32 13M61E0033 PATNALA ALEKHYA A
33 13M61E0034 PAVANI KILARU A
34 13M61E0035 POKAR VEENA PATEL A
35 13M61E0036 PONNEKANTI PRIYANKA A
36 13M61E0037 PRODDUTURI NAGESWARA RAO A
37 13M61E0038 RACHAPALLI REVATHI A
38 13M61E0039 SAMINENI MOUNIKA A
39 13M61E0040 SAMUDRALA SANTHOSE KUMAR A
40 13M61E0041 SHAIK BABULU A
41 13M61E0042 SIVADASU RAMBABU S
42 13M61E0043 TEJESH PATEL KESARANI A
43 13M61E0044 THULLURI NAGAMANI A

44 13M61E0045 TIRUMALA SRINATH A
45 13M61E0046 UPPAPELLI SUDHAKER A
46 13M61E0047 VALLAMSETTI UMA A
47 13M61E0048 VALLEPU BALAKRISHNA A
48 13M61E0049 VANKAYALAPATI KAVYA A
49 13M61E0050 VARIKOLLU GOPIKA A
50 13M61E0051 VEERENDAR LEKKINENI S
VEMIREDDY BALAKRISHNA
51 13M61E0052
REDDY A
52 13M61E0053 VADDE ANUSHA A
53 13M61E0054 PEDDABOINA DHARMA TEJA S
54 13M61E0055 THOTA ABHIMANYUKUMAR A

Record of Mid Marks
MID-I
S. No. H.NO Name of the Student
1 13M61E0001 AMBATI VAIDEHI 40
2 13M61E0002 ANUGOJU SAIRAM 32
3 13M61E0003 BADRI SAMBASIVARAO 32
4 13M61E0004 BARAPATI SANTHIKUMAR 32
5 13M61E0005 BHKYA VAMSI KRISHNA 32
6 13M61E0006 BHUKYA MALSOOR 32
7 13M61E0007 BHUKYA RAMESH 37
CHAPALAMADUGU
8 13M61E0008 32
ANJANKUMAR
9 13M61E0010 CHILAKALA PAVANI 40
10 13M61E0011 DEEKONDA SATEESH 35
11 13M61E0012 DONTAGANI VENKATESH 32
12 13M61E0013 G JITENDRA KIRAN 32
13 13M61E0014 GADDALA SATEESH 32
14 13M61E0015 JERRI POTULA KRISHNA 40
KETAVARAPU
15 13M61E0016 40
NAGAMALLESWARI
16 13M61E0017 KOLA NAGARAJU 32
17 13M61E0018 KOTHA SRIKANTH 35
18 13M61E0019 KUSA KAVITHA 40

19 13M61E0020 LELLELA GOWTHAMI 40
20 13M61E0021 MADIHA AHMED 40
21 13M61E0022 MAISA MAMATHA 37
22 13M61E0023 MANDHALAPU DIVYA SREE 37
23 13M61E0024 MOHAMMAD ALVIA SANAILA 34
24 13M61E0025 MOTAMARRI SRAVANTHI 34
25 13M61E0026 NABISAHEB SHAIK 37
26 13M61E0027 NAKIRIKANTI SYAM PRASAD 32
NALLAPUNENI
27 13M61E0028 37
DURGAPRASANNA
28 13M61E0029 NEKKELAPUDI MANASA 32
29 13M61E0030 OMA ARJUN 40
30 13M61E0031 PANSARYA RAMESH MEENA 32
31 13M61E0032 PARASARA BHATTAR SRAVANI 32
32 13M61E0033 PATNALA ALEKHYA 40
33 13M61E0034 PAVANI KILARU 40
34 13M61E0035 POKAR VEENA PATEL 40
35 13M61E0036 PONNEKANTI PRIYANKA 40
36 13M61E0037 PRODDUTURI NAGESWARA RAO 32
37 13M61E0038 RACHAPALLI REVATHI 32
38 13M61E0039 SAMINENI MOUNIKA 32
39 13M61E0040 SAMUDRALA SANTHOSE KUMAR 34
40 13M61E0041 SHAIK BABULU 32
41 13M61E0042 SIVADASU RAMBABU 30

42 13M61E0043 TEJESH PATEL KESARANI 40
43 13M61E0044 THULLURI NAGAMANI 40
44 13M61E0045 TIRUMALA SRINATH 32
45 13M61E0046 UPPAPELLI SUDHAKER 32
46 13M61E0047 VALLAMSETTI UMA 32
47 13M61E0048 VALLEPU BALAKRISHNA 32
48 13M61E0049 VANKAYALAPATI KAVYA 40
49 13M61E0050 VARIKOLLU GOPIKA 40
50 13M61E0051 VEERENDAR LEKKINENI 32
51 13M61E0052 40
REDDY
52 13M61E0053 VADDE ANUSHA 40
53 13M61E0054 PEDDABOINA DHARMA TEJA 32
54 13M61E0055 THOTA ABHIMANYUKUMAR 32

Record of Mid-Marks
MID-II
S. No. H.NO Name of the Student
1 13M61E0001 AMBATI VAIDEHI 36
2 13M61E0002 ANUGOJU SAIRAM 32
3 13M61E0003 BADRI SAMBASIVARAO 32
4 13M61E0004 BARAPATI SANTHIKUMAR 32
5 13M61E0005 BHKYA VAMSI KRISHNA 28
6 13M61E0006 BHUKYA MALSOOR 28
7 13M61E0007 BHUKYA RAMESH 37
8 13M61E0008 CHAPALAMADUGU ANJANKUMAR 30
9 13M61E0010 CHILAKALA PAVANI 40
10 13M61E0011 DEEKONDA SATEESH 30
11 13M61E0012 DONTAGANI VENKATESH 30
12 13M61E0013 G JITENDRA KIRAN 35
13 13M61E0014 GADDALA SATEESH 32
14 13M61E0015 JERRI POTULA KRISHNA 40
15 13M61E0016 KETAVARAPU NAGAMALLESWARI 40
16 13M61E0017 KOLA NAGARAJU 34
17 13M61E0018 KOTHA SRIKANTH 34
18 13M61E0019 KUSA KAVITHA 40
19 13M61E0020 LELLELA GOWTHAMI 32

20 13M61E0021 MADIHA AHMED 40
21 13M61E0022 MAISA MAMATHA 38
22 13M61E0023 MANDHALAPU DIVYA SREE 37
23 13M61E0024 MOHAMMAD ALVIA SANAILA 40
24 13M61E0025 MOTAMARRI SRAVANTHI 37
25 13M61E0026 NABISAHEB SHAIK 35
26 13M61E0027 NAKIRIKANTI SYAM PRASAD 28
27 13M61E0028 NALLAPUNENI DURGAPRASANNA 40
28 13M61E0029 NEKKELAPUDI MANASA 34
29 13M61E0030 OMA ARJUN 40
30 13M61E0031 PANSARYA RAMESH MEENA 34
31 13M61E0032 PARASARA BHATTAR SRAVANI 35
32 13M61E0033 PATNALA ALEKHYA 38
33 13M61E0034 PAVANI KILARU 40
34 13M61E0035 POKAR VEENA PATEL 40
35 13M61E0036 PONNEKANTI PRIYANKA 40
36 13M61E0037 PRODDUTURI NAGESWARA RAO 34
37 13M61E0038 RACHAPALLI REVATHI 34
38 13M61E0039 SAMINENI MOUNIKA 40
39 13M61E0040 SAMUDRALA SANTHOSE KUMAR 36
40 13M61E0041 SHAIK BABULU 40
41 13M61E0042 SIVADASU RAMBABU 32
42 13M61E0043 TEJESH PATEL KESARANI 40
43 13M61E0044 THULLURI NAGAMANI 40

44 13M61E0045 TIRUMALA SRINATH 36
45 13M61E0046 UPPAPELLI SUDHAKER 35
46 13M61E0047 VALLAMSETTI UMA 37
47 13M61E0048 VALLEPU BALAKRISHNA 33
48 13M61E0049 VANKAYALAPATI KAVYA 40
49 13M61E0050 VARIKOLLU GOPIKA 40
50 13M61E0051 VEERENDAR LEKKINENI 30
51 13M61E0052 40
REDDY
52 13M61E0053 VADDE ANUSHA 40
53 13M61E0054 PEDDABOINA DHARMA TEJA 34
54 13M61E0055 THOTA ABHIMANYUKUMAR 38

MID-I
(a) Classification of Accounts

(b) Accounting Cycle
(c) Subsidiary Books
(d) Capital Expenditure and Revenue Expenditure
Section-B
Answer any three of the following
1) Explain the term Accounting, Its Functions, objectives, importance of Accounting?

2) Explain the Concepts and Conventions of Accounting?

Loans 10,000
Sales 70,000
Purchases 36,000
Wages 14,000
Salaries 6,000
Freight 400
Insurance 600
Commission Paid 200
Cash in hand 200
Cash at bank 3,200
Repairs 1,000
Stock as on 01-01-2010 12,000
Building 34,000
1,58,000 1,58,000

MID-II
1) From the following Balance Sheet of a concern Prepare a Funds flow Statement,
Liabilities 2008 2009 Assets 2008 2009

Share Capital 60,000 65,000 Good will 30,000 25,000
Plant &
Profit & Loss a/c 34,000 26,000 Machinery 60,000 50,000
Current
Liabilities 12,000 3,000 Current assets 16,000 19,000
Total 1,06,000 94,000 1,06,000 94,000
(a) Depreciation of Rs 20,000 on Plant & Machinery was charged to Profit and Loss
Account.
(b) Dividend of Rs 12,000 was paid during the year.
Section-B
Answer any three from the following
1) Explain briefly the term Good will, its Features, Factors influencing and Methods
involved in valuation of Goodwill?
2) Pass the Entries on the issue of the share capital?
3) Explain briefly the term Cash Flow analysis its importance and limitations?
4) From the following Balance sheets you are required to prepare a Cash Flow Statement:
Liabilities 2009 2010 Assets 2009 2010

Share Capital 2,00,000 2,50,000 Cash 30,000 47,000
Creditors 70,000 45,000 Debtors 1,20,000 1,15,000
Profit & Loss 10,000 23,000 Stocks 80,000 90,000
Land 50,000 66,000
2,80,000 3,18,000 2,80,000 3,18,000
5) Difference between Funds flow Statement and Cash flow Statement?

6) Explain the term Ratio analysis its importance and Limitations?
7) Explain the Accounting Standards issued by ICAI ?
8) The following is the Profit & Loss account of a trader for the year ended 31st December,
1989 and the balance sheet as on the date.
Trading and Profit and Loss Account
Particulars Amount Particulars Amount
To Opening Stock 10,000 By Sales 1,00,000
To Purchases 55,000 By Closing Stock 15,000
To Gross Profit c/d 50,000
Total 1,15,000 1,15,000
To Office and By Gross Profit

Administrative Expenses 18,000 b/d 50,000
To Selling Expenses 12,000
To Net Profit 20,000
Total 50,000 50,000
Balance Sheet as on 31st December, 1989
Liabilities Amount Assets Amount

Capital 1,00,000 Land &Buildings 50,000
Profit & Loss a/c 20,000 Plant &Machinery 30,000
Creditors 25,000 Stock 15,000
Bills Payables 15,000 Debtors 15,000
Bills Receivable 12,500
Cash at bank 17,500
Furniture 20,000
Total 1,60,000 1,60,000
You are required to calculate the following

(a) Stock Turnover Ratio
(b) Current Ratio
(c) Gross Profit Ratio
(d) Net Profit Ratio
(e) Operating Ratio
(f) Liquid Ratio
Assignment
UNIT-I
4) Explain Briefly the term Accounting Cycle?
the Depreciation?
7) Explain briefly the term Good will, its Features, Factors influencing and Need for the
valuation of Goodwill?
Question Bank
UNIT-I
UNIT-II

assets?
the Depreciation?
Problematic
1) Journal Entries
UNIT-III
Inventory?
4) Explain the Methods involved in the valuation of Goodwill?
5) Explain the term Issue of Shares, Factors Influencing and procedure involved in it?
6) Explain the term Issue of Forfeiture and Factors, Procedure involved in it ?
7) Explain the term Redemption of shares, Factors, Procedure Involved in it?
Problematic
1) LIFO
2) FIFO
4) Valuation of Good Will
5) Entries on Issue of shares
6) Entries on Issue of Shares on Discount and Premium
7) Entries on Issue of Forfeiture Shares
8) Entries on Redemption of Shares.
UNIT-IV
flow?
Problematic
UNIT-V
2) Explain the Classification of Ratio’s?
3) Explain briefly the term Horizontal & Vertical Analysis?
6) Explain the Indian and International Accounting standards?
7) Explain briefly the term IFRS?
8) Explain briefly the term Window dressing, its importance and limitations?
Problematic
5) Preparation of Comparative & Common-Size Statement?
Sl. E5101 E5102 E5103 E5104 E5105 E5106 E5107

1 12M61E0001 ALAVALA SANDEEP 34 43 77 1 30 42 72 1 30 31 61 1 33 28 61 1 27 28 55 1 32 28 60 1 36 56 92 1
2 12M61E0002 AMARLAPUDI NAVEEN 27 45 72 1 28 43 71 1 26 29 55 1 35 28 63 1 28 34 62 1 30 25 55 1 37 55 92 1
3 12M61E0003 ASRA 40 43 83 1 39 42 81 1 33 29 62 1 38 33 71 1 38 33 71 1 32 24 56 1 38 55 93 1
4 12M61E0004 BURRA MAHESH 29 26 55 1 32 36 68 1 26 13 39 0 34 24 58 1 26 26 52 1 30 26 56 1 36 55 91 1
5 12M61E0005 CHALLA LAXMAIAH 32 28 60 1 35 36 71 1 26 12 38 0 32 18 50 0 28 27 55 1 28 24 52 1 37 54 91 1
6 12M61E0006 CHALLA NARESH 32 16 48 0 34 31 65 1 26 24 50 1 34 15 49 0 26 27 53 1 27 25 52 1 35 52 87 1
7 12M61E0007 CHIGURUPATI VIJAY KUMAR 30 29 59 1 31 36 67 1 26 36 62 1 30 38 68 1 26 40 66 1 26 24 50 1 35 53 88 1
8 12M61E0008 DASARI RAJA SEKHAR 33 34 67 1 30 40 70 1 26 16 42 0 34 28 62 1 32 18 50 0 29 25 54 1 37 56 93 1
9 12M61E0009 DHOLU VIPUL PATEL 37 40 77 1 35 42 77 1 38 24 62 1 39 32 71 1 35 29 64 1 34 29 63 1 39 56 95 1
10 12M61E0010 DIRISALA LAVANYA KUMARI 40 52 92 1 40 55 95 1 40 45 85 1 40 41 81 1 40 46 86 1 39 36 75 1 40 60 100 1
11 12M61E0011 DOGUPARTHI PAVAN 38 44 82 1 39 46 85 1 38 40 78 1 39 32 71 1 38 33 71 1 36 24 60 1 40 60 100 1
12 12M61E0012 ELURI PRAVEEN KUMAR 32 25 57 1 29 38 67 1 26 30 56 1 34 24 58 1 29 30 59 1 32 25 57 1 36 57 93 1

JONABOINA
13 12M61E0013 36 41 77 1 34 44 78 1 33 28 61 1 38 30 68 1 33 33 66 1 31 29 60 1 37 58 95 1
SIVARAMAKRISHNA
14 12M61E0014 KALAM VENKATESH 34 34 68 1 32 37 69 1 26 27 53 1 35 20 55 0 33 31 64 1 32 29 61 1 37 55 92 1
15 12M61E0015 KANDUKURI DIVYA BHARATHI 36 31 67 1 31 41 72 1 29 30 59 1 36 26 62 1 31 28 59 1 28 24 52 1 37 56 93 1
16 12M61E0016 KANDULA HARITHA 40 36 76 1 39 31 70 1 40 29 69 1 38 30 68 1 35 36 71 1 34 36 70 1 39 58 97 1
17 12M61E0017 KOGANTI THIREESHA 40 41 81 1 37 45 82 1 40 42 82 1 39 46 85 1 39 40 79 1 36 32 68 1 39 58 97 1
18 12M61E0018 KONEDI BHAVANI 36 31 67 1 35 37 72 1 30 26 56 1 37 24 61 1 32 13 45 0 27 24 51 1 37 57 94 1

19 12M61E0019 KONGARI RAJESH 30 24 54 1 26 30 56 1 26 17 43 0 32 17 49 0 26 26 52 1 26 26 52 1 36 55 91 1
20 12M61E0020 KOTHI SARIKA 28 18 46 0 29 27 56 1 26 25 51 1 37 27 64 1 26 24 50 1 26 25 51 1 36 52 88 1
21 12M61E0021 KOYA SAMYUKTHA 39 41 80 1 37 45 82 1 40 48 88 1 39 35 74 1 39 42 81 1 35 39 74 1 40 59 99 1
22 12M61E0022 LINGA SRIJA 36 30 66 1 35 41 76 1 28 37 65 1 38 33 71 1 37 38 75 1 32 24 56 1 38 58 96 1
23 12M61E0023 MADDI NARENDER REDDY 28 25 53 1 33 39 72 1 26 21 47 0 32 27 59 1 27 32 59 1 26 18 44 0 35 55 90 1
24 12M61E0024 MAMILLA UMAKAR REDDY 28 26 54 1 29 39 68 1 26 33 59 1 36 24 60 1 27 31 58 1 27 14 41 0 36 54 90 1
25 12M61E0025 MANDIPUDI SHIVA KRISHNA 31 27 58 1 32 31 63 1 26 30 56 1 37 29 66 1 26 31 57 1 27 17 44 0 38 55 93 1
26 12M61E0026 MARAM SEETHARAMAIAH 34 43 77 1 35 40 75 1 26 29 55 1 34 32 66 1 32 33 65 1 27 16 43 0 35 56 91 1
27 12M61E0027 MARASAKATLA USHA RANI 34 37 71 1 38 38 76 1 28 27 55 1 39 29 68 1 32 30 62 1 27 19 46 0 36 56 92 1
28 12M61E0028 MATOORI KARTHIK 37 25 62 1 37 38 75 1 30 32 62 1 36 26 62 1 37 33 70 1 27 26 53 1 40 57 97 1
29 12M61E0029 MD SHAJEEL AHMED 30 34 64 1 33 39 72 1 26 30 56 1 35 24 59 1 31 37 68 1 29 32 61 1 35 54 89 1
30 12M61E0030 MIRZA ADIL BAIG 37 35 72 1 36 40 76 1 26 36 62 1 35 38 73 1 34 41 75 1 29 35 64 1 35 52 87 1
31 12M61E0031 NADIKUDURU LAXMAN 32 30 62 1 33 37 70 1 28 30 58 1 34 30 64 1 30 31 61 1 28 24 52 1 36 55 91 1
32 12M61E0032 NUTHULAPATI NARESH 30 24 54 1 28 33 61 1 26 30 56 1 32 9 41 0 28 24 52 1 27 25 52 1 36 52 88 1
33 12M61E0033 PURAMSETTI SRIKANTH 38 35 73 1 38 38 76 1 31 41 72 1 38 27 65 1 35 36 71 1 35 30 65 1 40 59 99 1
34 12M61E0034 SHAIK FATHIMA JABEEN 38 45 83 1 37 42 79 1 37 36 73 1 38 35 73 1 39 38 77 1 32 32 64 1 39 58 97 1
35 12M61E0035 SHAIK KHADARPASHA 31 28 59 1 31 39 70 1 26 31 57 1 36 17 53 0 33 30 63 1 27 17 44 0 37 58 95 1
36 12M61E0036 THADIPARTHI PAVANIPRIYA 40 35 75 1 39 47 86 1 40 43 83 1 39 33 72 1 37 37 74 1 32 29 61 1 40 59 99 1

UPPAGANDLA KRANTHI
37 12M61E0037 33 34 67 1 35 44 79 1 37 31 68 1 38 32 70 1 36 33 69 1 30 32 62 1 40 59 99 1
DANIEL
38 12M61E0038 V MALLIKARJUN 32 31 63 1 30 38 68 1 26 28 54 1 35 27 62 1 31 25 56 1 26 24 50 1 36 57 93 1
39 12M61E0039 VELPULA PREMKUMAR 31 24 55 1 32 39 71 1 26 24 50 1 35 24 59 1 29 32 61 1 27 30 57 1 39 57 96 1
40 12M61E0040 YERPULA RAMU 38 31 69 1 37 46 83 1 26 30 56 1 37 26 63 1 40 34 74 1 26 29 55 1 40 58 98 1
41 12M61E0041 ITHANABOINA SESHAGIRI 33 31 64 1 30 36 66 1 26 37 63 1 32 41 73 1 29 32 61 1 30 19 49 0 37 55 92 1

2 0 5 6 2 7 0
DEPARTMENT /
MBA AY 2013-14
PROGRAM
19-6-
YEAR / SEM / SECTION II/I/A&B DATE
2013
Seminar
S.No. Roll No. Name of The Student Signature
Topic
13M61E0001 AMBATI VAIDEHI Importance,
1 of accounting
2 13M61E0002 ANUGOJU SAIRAM GAAP
3 13M61E0003 BADRI SAMBASIVARAO CONCEPTS

4 13M61E0004 BARAPATI SANTHIKUMAR PRINCIPLES
5 13M61E0005 BHKYA VAMSI KRISHNA OBJECTIVES
ACCOUNTING
13M61E0006 BHUKYA MALSOOR
6 PROCESS
SUBSIDIARY
13M61E0007 BHUKYA RAMESH
7 BOOKS
CASH FLOW
13M61E0008 CHAPALAMADUGU ANJANKUMAR
8 STATEMENT
FUNDS FLOW
13M61E0010 CHILAKALA PAVANI
9 STATEMENT
RATIO
13M61E0011 DEEKONDA SATEESH
10 ANALYSIS
Importance,
13M61E0012 DONTAGANI VENKATESH
11 of accounting
12 13M61E0013 G JITENDRA KIRAN GAAP
13 13M61E0014 GADDALA SATEESH CONCEPTS
14 13M61E0015 JERRI POTULA KRISHNA PRINCIPLES

KETAVARAPU
13M61E0016 OBJECTIVES
15 NAGAMALLESWARI
ACCOUNTING
13M61E0017 KOLA NAGARAJU
16 PROCESS
SUBSIDIARY
13M61E0018 KOTHA SRIKANTH
17 BOOKS
CASH FLOW
13M61E0019 KUSA KAVITHA
18 STATEMENT
FUNDS FLOW
13M61E0020 LELLELA GOWTHAMI
19 STATEMENT
RATIO
13M61E0021 MADIHA AHMED
20 ANALYSIS
13M61E0022 MAISA MAMATHA Importance,
21 of accounting
22 13M61E0023 MANDHALAPU DIVYA SREE GAAP
23 13M61E0024 MOHAMMAD ALVIA SANAILA CONCEPTS
24 13M61E0025 MOTAMARRI SRAVANTHI PRINCIPLES
25 13M61E0026 NABISAHEB SHAIK OBJECTIVES

ACCOUNTING
13M61E0027 NAKIRIKANTI SYAM PRASAD
26 PROCESS
SUBSIDIARY
13M61E0028 NALLAPUNENI DURGAPRASANNA
27 BOOKS
CASH FLOW
13M61E0029 NEKKELAPUDI MANASA
28 STATEMENT
FUNDS FLOW
13M61E0030 OMA ARJUN
29 STATEMENT
RATIO
13M61E0031 PANSARYA RAMESH MEENA
30 ANALYSIS
13M61E0032 PARASARA BHATTAR SRAVANI Importance,
31 of accounting
32 13M61E0033 PATNALA ALEKHYA GAAP
33 13M61E0034 PAVANI KILARU CONCEPTS
34 13M61E0035 POKAR VEENA PATEL PRINCIPLES
35 13M61E0036 PONNEKANTI PRIYANKA OBJECTIVES

ACCOUNTING
13M61E0037 PRODDUTURI NAGESWARA RAO
36 PROCESS
SUBSIDIARY
13M61E0038 RACHAPALLI REVATHI
37 BOOKS
CASH FLOW
13M61E0039 SAMINENI MOUNIKA
38 STATEMENT

References

Delhi, 2015
New Delhi, 2014.
End Exam Result
SDAP BCS MF BLR FAA ME BE RMSA

Sl. 71101 71102 711AA 711AB 711AC 711AD 711AE 711AF
H.T.No. NAME OF THE STUDENT
No.
I E T Cr I E T Cr I E T Cr I E T Cr I E T Cr I E T Cr I E T Cr I E T Cr
1 13M61E0001 AMBATI VAIDEHI 38 55 93 1 31 50 81 1 36 35 71 1 32 40 72 1 38 38 76 1 38 30 68 1 34 27 61 1 31 24 55 1
2 13M61E0002 ANUGOJU SAIRAM 34 52 86 1 30 34 64 1 27 48 75 1 30 44 74 1 32 38 70 1 29 28 57 1 31 30 61 1 26 12 38 0
3 13M61E0003 BADRI SAMBASIVARAO 30 40 70 1 30 30 60 1 30 42 72 1 26 39 65 1 32 29 61 1 28 14 42 0 28 24 52 1 26 11 37 0
4 13M61E0004 BARAPATI SANTHIKUMAR 30 40 70 1 30 34 64 1 30 32 62 1 28 34 62 1 32 18 50 0 28 16 44 0 29 24 53 1 26 8 34 0
5 13M61E0005 BHKYA VAMSI KRISHNA 34 50 84 1 34 35 69 1 27 46 73 1 26 54 80 1 30 42 72 1 32 30 62 1 29 28 57 1 26 14 40 0
6 13M61E0006 BHUKYA MALSOOR 32 50 82 1 34 30 64 1 27 41 68 1 26 39 65 1 30 32 62 1 28 19 47 0 26 35 61 1 26 2 28 0
7 13M61E0007 BHUKYA RAMESH 35 55 90 1 36 36 72 1 33 35 68 1 35 42 77 1 37 38 75 1 38 20 58 0 30 24 54 1 27 24 51 1
8 13M61E0008 CHAPALAMADUGU ANJANKUMAR 39 53 92 1 34 35 69 1 34 38 72 1 29 39 68 1 31 38 69 1 29 20 49 0 33 26 59 1 28 16 44 0
9 13M61E0010 CHILAKALA PAVANI 39 55 94 1 39 44 83 1 39 44 83 1 36 47 83 1 40 36 76 1 39 33 72 1 36 35 71 1 40 41 81 1
10 13M61E0011 DEEKONDA SATEESH 37 50 87 1 30 35 65 1 38 42 80 1 34 43 77 1 33 32 65 1 33 25 58 1 32 34 66 1 31 25 56 1
11 13M61E0012 DONTAGANI VENKATESH 34 50 84 1 30 33 63 1 32 38 70 1 26 44 70 1 31 29 60 1 32 33 65 1 33 30 63 1 29 13 42 0
12 13M61E0013 G JITENDRA KIRAN 39 56 95 1 36 39 75 1 28 30 58 1 26 47 73 1 34 33 67 1 28 30 58 1 30 31 61 1 27 24 51 1
13 13M61E0014 GADDALA SATEESH 39 58 97 1 36 32 68 1 28 38 66 1 29 45 74 1 32 26 58 1 32 35 67 1 34 28 62 1 27 8 35 0
14 13M61E0015 JERRI POTULA KRISHNA 39 59 98 1 39 44 83 1 39 38 77 1 34 44 78 1 40 27 67 1 38 31 69 1 40 28 68 1 39 28 67 1
15 13M61E0016 KETAVARAPU NAGAMALLESWARI 39 57 96 1 34 40 74 1 33 42 75 1 30 42 72 1 40 28 68 1 34 35 69 1 32 31 63 1 26 24 50 1
16 13M61E0017 KOLA NAGARAJU 38 56 94 1 39 45 84 1 39 46 85 1 32 43 75 1 33 30 63 1 36 37 73 1 36 35 71 1 35 40 75 1
17 13M61E0018 KOTHA SRIKANTH 37 58 95 1 36 49 85 1 35 42 77 1 29 41 70 1 35 25 60 1 37 30 67 1 34 28 62 1 27 32 59 1
18 13M61E0019 KUSA KAVITHA 36 56 92 1 39 47 86 1 39 43 82 1 34 46 80 1 40 28 68 1 40 36 76 1 36 37 73 1 36 24 60 1
19 13M61E0020 LELLELA GOWTHAMI 39 57 96 1 34 55 89 1 31 35 66 1 35 41 76 1 36 38 74 1 36 31 67 1 35 31 66 1 31 28 59 1
20 13M61E0021 MADIHA AHMED 40 60 100 1 40 59 99 1 40 46 86 1 40 48 88 1 40 39 79 1 40 35 75 1 40 39 79 1 40 46 86 1
21 13M61E0022 MAISA MAMATHA 37 57 94 1 33 50 83 1 33 42 75 1 33 39 72 1 38 39 77 1 37 32 69 1 35 38 73 1 32 28 60 1
22 13M61E0023 MANDHALAPU DIVYA SREE 39 58 97 1 39 48 87 1 37 40 77 1 33 40 73 1 37 29 66 1 38 36 74 1 32 32 64 1 35 32 67 1
23 13M61E0024 MOHAMMAD ALVIA SANAILA 36 56 92 1 32 58 90 1 35 45 80 1 32 42 74 1 37 41 78 1 37 32 69 1 36 39 75 1 32 34 66 1
24 13M61E0025 MOTAMARRI SRAVANTHI 39 56 95 1 33 31 64 1 38 33 71 1 32 38 70 1 36 43 79 1 35 34 69 1 34 31 65 1 30 39 69 1
25 13M61E0026 NABISAHEB SHAIK 38 57 95 1 38 50 88 1 36 43 79 1 33 37 70 1 36 37 73 1 38 29 67 1 36 25 61 1 33 37 70 1
26 13M61E0027 NAKIRIKANTI SYAM PRASAD 35 54 89 1 31 30 61 1 31 43 74 1 31 43 74 1 30 34 64 1 28 25 53 1 30 26 56 1 26 26 52 1
27 13M61E0028 NALLAPUNENI DURGAPRASANNA 39 58 97 1 38 54 92 1 39 42 81 1 33 45 78 1 39 35 74 1 38 37 75 1 38 34 72 1 37 33 70 1
28 13M61E0029 NEKKELAPUDI MANASA 35 55 90 1 36 46 82 1 34 43 77 1 33 42 75 1 33 24 57 1 36 29 65 1 34 31 65 1 29 26 55 1
29 13M61E0030 OMA ARJUN 39 58 97 1 38 54 92 1 39 30 69 1 36 34 70 1 40 38 78 1 39 31 70 1 38 36 74 1 37 28 65 1
30 13M61E0031 PANSARYA RAMESH MEENA 37 56 93 1 32 46 78 1 31 32 63 1 29 37 66 1 33 34 67 1 32 17 49 0 29 33 62 1 26 24 50 1
31 13M61E0032 PARASARA BHATTAR SRAVANI 38 54 92 1 40 55 95 1 36 31 67 1 27 36 63 1 34 33 67 1 39 26 65 1 33 26 59 1 32 30 62 1
32 13M61E0033 PATNALA ALEKHYA 37 55 92 1 36 50 86 1 39 35 74 1 36 50 86 1 39 38 77 1 39 31 70 1 39 37 76 1 36 42 78 1
33 13M61E0034 PAVANI KILARU 40 60 100 1 40 59 99 1 39 30 69 1 34 38 72 1 40 29 69 1 35 28 63 1 34 27 61 1 34 41 75 1
34 13M61E0035 POKAR VEENA PATEL 38 58 96 1 38 59 97 1 37 36 73 1 34 40 74 1 40 37 77 1 37 31 68 1 35 29 64 1 35 35 70 1
35 13M61E0036 PONNEKANTI PRIYANKA 40 59 99 1 40 59 99 1 40 39 79 1 40 40 80 1 40 38 78 1 40 40 80 1 40 38 78 1 40 44 84 1
36 13M61E0037 PRODDUTURI NAGESWARA RAO 36 52 88 1 30 38 68 1 30 39 69 1 30 45 75 1 33 40 73 1 32 35 67 1 36 24 60 1 27 31 58 1
37 13M61E0038 RACHAPALLI REVATHI 35 55 90 1 33 49 82 1 32 40 72 1 29 45 74 1 33 40 73 1 33 41 74 1 33 31 64 1 27 32 59 1
38 13M61E0039 SAMINENI MOUNIKA 37 57 94 1 36 52 88 1 36 36 72 1 32 38 70 1 36 39 75 1 37 34 71 1 39 26 65 1 35 37 72 1
39 13M61E0040 SAMUDRALA SANTHOSE KUMAR 37 57 94 1 36 41 77 1 39 33 72 1 34 33 67 1 35 35 70 1 39 24 63 1 38 24 62 1 30 24 54 1
40 13M61E0041 SHAIK BABULU 40 58 98 1 36 43 79 1 34 45 79 1 30 42 72 1 36 36 72 1 37 35 72 1 36 29 65 1 31 27 58 1
41 13M61E0042 SIVADASU RAMBABU 31 45 76 1 28 33 61 1 30 33 63 1 26 30 56 1 31 31 62 1 31 31 62 1 29 26 55 1 26 29 55 1
42 13M61E0043 TEJESH PATEL KESARANI 40 60 100 1 40 50 90 1 40 40 80 1 35 39 74 1 40 41 81 1 40 36 76 1 39 30 69 1 35 52 87 1
43 13M61E0044 THULLURI NAGAMANI 36 56 92 1 36 30 66 1 37 36 73 1 35 39 74 1 40 40 80 1 37 35 72 1 39 24 63 1 35 36 71 1
44 13M61E0045 TIRUMALA SRINATH 36 58 94 1 36 47 83 1 35 43 78 1 34 49 83 1 34 38 72 1 36 31 67 1 33 33 66 1 31 46 77 1
45 13M61E0046 UPPAPELLI SUDHAKER 35 57 92 1 33 39 72 1 33 33 66 1 28 41 69 1 34 39 73 1 32 27 59 1 30 29 59 1 27 46 73 1
46 13M61E0047 VALLAMSETTI UMA 39 57 96 1 36 43 79 1 36 33 69 1 32 35 67 1 35 40 75 1 36 33 69 1 33 27 60 1 39 34 73 1
47 13M61E0048 VALLEPU BALAKRISHNA 37 58 95 1 30 36 66 1 34 32 66 1 31 37 68 1 33 39 72 1 30 26 56 1 36 27 63 1 28 35 63 1
48 13M61E0049 VANKAYALAPATI KAVYA 39 58 97 1 36 52 88 1 39 36 75 1 37 42 79 1 40 38 78 1 38 31 69 1 37 39 76 1 33 30 63 1
49 13M61E0050 VARIKOLLU GOPIKA 40 58 98 1 36 42 78 1 36 38 74 1 35 44 79 1 40 36 76 1 38 39 77 1 39 36 75 1 40 34 74 1
50 13M61E0051 VEERENDAR LEKKINENI 35 56 91 1 36 31 67 1 36 24 60 1 26 20 46 0 31 24 55 1 28 17 45 0 29 24 53 1 26 13 39 0
51 13M61E0052 VEMIREDDY BALAKRISHNA REDDY 35 53 88 1 36 39 75 1 35 33 68 1 32 38 70 1 40 36 76 1 36 27 63 1 36 35 71 1 30 24 54 1
52 13M61E0053 VADDE ANUSHA 40 59 99 1 40 53 93 1 40 32 72 1 40 37 77 1 40 41 81 1 40 33 73 1 40 33 73 1 40 35 75 1
53 13M61E0054 P. DHARMATEJA 35 54 89 1 30 46 76 1 31 24 55 1 31 34 65 1 33 34 67 1 33 24 57 1 34 15 49 0 28 16 44 0
54 13M61E0055 ABHIMANYU KUMAR 35 52 87 1 31 41 72 1 33 35 68 1 31 40 71 1 35 39 74 1 34 25 59 1 32 15 47 0 26 29 55 1
No. of Students Failed 0 0 0 1 1 7 2 10
Phone :+91 8712712331,+918712112331
COURSE FILE
COURSE CODE : 13MBA03
DEPARTMENTOF MBA
2014-15

Sl. No. CONTENT
2 P.E.O. , P.O. & .P.S.O.
3 Syllabus
5 Course Mapping
6 Lesson Plan
7 Class Time Table
marks
11 Mid Marks
12 Assignments
13
18 References
19 End Exam Result

Vision:
business & society.
Mission:
their skills
Program Educational Objectives (PEOs)
1. Preparation:
Finance
Human Resources &
Systems
Entrepreneurship
Communication
2. Core Competence:
3. Professionalism:
Program Outcomes (Pos)
capable of:
solutions.
f. Managing change.
Business.
SYLLABUS
UNIT-I
conventions, and The Generally Accepted Accounting Principles (GAAP), their implications on
accounting system; Double entry system–recording business transactions–Classification of
accounts––Accounting cycle.
UNIT-II
The Accounting Process: Overview, Books of Original Record; Journal and Subsidiary books,
ledger, Trial Balance, Classification of capital and revenue expenses, Final Accounts with
adjustments. Valuation of fixed assets- Tangible vs Intangible assets, and methods of
depreciation. Depreciation concept– Depreciation of Fixed Assets -Methods of depreciation–
their impact on measurement of business Accounting.
UNIT-III
Inventory Valuation: Methods of inventory valuation and valuation of goodwill, methods of
valuation of goodwill. Issue of Shares and Debentures- Entries for Issue of shares, forfeiture -
Issue of shares at Discount and premium. Alteration of share capital and reduction of share
capital, Issue and Redemption of Debentures.
UNIT-IV
UNIT-V
Financial Analysis-II: Analysis and interpretation of financial statements from investor and
company point of view, Horizontal Analysis and Vertical Analysis of Company Financial
Statements. Liquidity, leverage, solvency and profitability ratios – Du Pont Chart –Accounting
Standards Issued by ICAI (Focus on importance of Standards to give a general view on Financial
Accounting practices), –their rationale and growing importance in global accounting
environment,–IAS-IFRS-US -Creative Financial Practices and Issues related to quality of
disclosures in Reported Earnings, Window Dressing and limitations of financial statements.
Course Objectives:

Course Outcomes

1 13MB03 FAA I   

Outcomes
    

   
communication.

analytical techniques of Inventory &
goodwill and arriving at conclusions from
   
financial information for the purpose of
decision making.

the information that is needed for sound     
economic decision making.
Government Agencies about IAS,
   
Accounting Standards Issued by ICAI and
Window dressing. It has become an
Lesson Plan
S. No Unit Topic Hours Planned

Tutori
Lecture
al

2 Generally Accepted Accounting Principles 2 1
(GAAP),
Double entry system–recording business
3 I transactions 1
4 Classification of accounts and their Principles 1

Accounting cycle and steps involved in the
5 1
accounting cycle
Total 6 1
UNIT-II Accounting Process

Balance
11 depreciation 2
II
12 Methods of Depreciation, Its Merits and Demerits 2
Total 22 2
UNIT-III Inventory Valuation
4
5
1 valuation of goodwill, methods of valuation of goodwill. 4 1
6
7
8
III 2 1
9
0
1
2 Issue of Debentures for Cash and other than cash-treatment of
discounts and losses 2
2
Total 22 4
IV

31 Statement 1 1
Total 18 5

Horizontal Analysis and Vertical Analysis of Company Financial
32 Statements. 4 2

35 Calculations of Ratio’s 4 2
37 Standards Issued by ICAI 2
V
IAS-IFRS-US -Creative Financial Practices and Issues related to
38 quality of disclosures in Reported Earnings, 2
Window Dressing and limitations of financial statements.

39 2
Total 20 4
LECTURE NOTES
UNIT-I
Introduction to Accounting
UNIT-II
Accounting Process
UNIT-III
Inventory Valuation
UNIT-IV
Financial Analysis-I
UNIT-V
Financial Analysis-II
ACADEMIC YEAR: 2014 - 2015 TIME TABLE w.e.f. 11/10/2014
BRANCH: MBA CLASS : I YEAR I SEM - A

ROOM NO - 5 (AB-BLOCK)-II FLOOR
09.30 10.20 12.00
11.10 – 01.40 – 02.30 – 03.
DAY – – – 03.20 - 04.10
12.00 02.30 20
10.20 11.10 12.50
MON FAA SA RM BE BLR MF ME
TUE BLR ME FAA RM LUNCH SDA
CRT(PV
WED MF BLR ME FAA SA BE
L)
LIBR
THU BLR SA RM FAA BE MF
ARY
FRI ME SA BE SDA MF BLR
SAT MF BE ME FAA BC
SL.
SUBJECT FACULTY
NO
MANAGEMENT FUNDAMENTALS
1 Mr. V.SIVARAMAKRISHNA(VSRK)
(MF)
BUSINESS LAW & REGULATIONS
2 Mr. U.KANAKA RAO (UKR)
(BLR)
FINANCIAL ACCOUNTING &
3 Mr.MANMOHAN TIWARI (MT)
ANALYSIS (FAA)
4 MANAGERIAL ECONOMICS (ME) Ms.K.SIRISHA (KS)
Ms. RAMYA SRI (RS) & VAJIHA KOUSAR
5 BUSINESS ENVIRONMENT (BE)
(VK)
RESEARCH METHODOLOGY & PROF. D. RAGHAVA / MR.P.RAVIKUMAR
6
STATISTICAL ANALYSIS (RM&SA) (DR/PRK)
STATISTICAL DATA ANALYSIS
7 MR. JAMALAIAH
(SDA) - PRACTICAL
BUSINESS COMMUNICATIONS Ms. Z. SHEELA SRAVANTHI &
8
(BC) Ms. ASHA JYOTHI (ZS/AJ)
HOD
LIST OF THE STUDENTS
S.No HT.NO Name of the Student A/S

1 14M61E0001 ADAPA AVINASH S
2 14M61E0002 ARAVAPALLI AMITHA A
3 14M61E0003 BHUTHADA SUSHIL KUMAR A
4 14M61E0004 BONAGIRI LAVANYA A
5 14M61E0005 BOYAPATI CHANDRASHEKAR S
6 14M61E0006 BURRA RAJESH A
7 14M61E0007 CHAKRAVARTHULA RAJASREE A
8 14M61E0008 CHERUKURI GOPINADH A
9 14M61E0009 CHIDARA ROHINI A
10 14M61E0010 DASARADHI YASHWANTH KUMAR S
11 14M61E0011 DESHMUKH PARASURAM A
12 14M61E0012 DEVARAPALLY KIRAN KUMAR S
13 14M61E0013 ENJAM DIVYA A
14 14M61E0014 GINJUPALLI ANVESH S
15 14M61E0015 GOSALA BHANU CHANDER S
16 14M61E0016 GOWRISETTI VINOD KUMAR S
17 14M61E0017 GUDELLI DHANA LAXMI A
18 14M61E0018 GUNDLA LINGAMURTHI S
19 14M61E0019 HAJIRA SADAF A
A
20 14M61E0020 KAMSANI RAJESH
21 14M61E0021 KANCHARLA SAI KRISHNA S
22 14M61E0022 KHAMBHAMPATI VINOD KUMAR A
23 14M61E0023 KOLA SANTHOSH KUMAR S
24 14M61E0024 KOTA SNEHAVALI A
25 14M61E0025 KOTHAPALLI ANUSHA A
26 14M61E0026 M A VASEEMA S
27 14M61E0027 MARAPONGU NARESH A
28 14M61E0028 MENTHEBOINA VENKATESH A
29 14M61E0029 MERUGU HAREESH A
30 14M61E0030 MODEPALLI RAMYASRI A
31 14M61E0031 NALLABOTHULA SYAMALA A
32 14M61E0032 NANJALA MOUNIKA A
33 14M61E0033 NUVVULA SANDEEP A
34 14M61E0034 PASUMARTHI SAICHAND
35 14M61E0035 PURANAM KIRANMAI A
36 14M61E0036 RAMAGIRI SUMANTH S
37 14M61E0037 SETTI SOUJANYA A
38 14M61E0038 SHAIK MUZEEF PASHA S
39 14M61E0039 SHAKE NAGULUMEERA A
40 14M61E0040 SIRIVERU VENUGOPALA KRISHNA A
41 14M61E0041 VANAMA NIROSHA A
42 14M61E0042 YERABROLU GOPI A
43 14M61E0043 YERRAGANI VENKANNA A
44 14M61E0044 YETA NAGENDRA BABU A

Record of Mid Marks
S.No HT.NO Name of the Student MID-I

1 14M61E0001 ADAPA AVINASH 32
2 14M61E0002 ARAVAPALLI AMITHA 32
3 14M61E0003 BHUTHADA SUSHIL KUMAR 30
32
4 14M61E0004 BONAGIRI LAVANYA
5 14M61E0005 BOYAPATI CHANDRASHEKAR 27
6 14M61E0006 BURRA RAJESH 26
7 14M61E0007 CHAKRAVARTHULA RAJASREE 38
8 14M61E0008 CHERUKURI GOPINADH 26
9 14M61E0009 CHIDARA ROHINI 34
DASARADHI YASHWANTH 38
10 14M61E0010
KUMAR
11 14M61E0011 DESHMUKH PARASURAM 32
30
12 14M61E0012 DEVARAPALLY KIRAN KUMAR
31
13 14M61E0013 ENJAM DIVYA
14 14M61E0014 GINJUPALLI ANVESH 30
15 14M61E0015 GOSALA BHANU CHANDER 30
26
16 14M61E0016 GOWRISETTI VINOD KUMAR
17 14M61E0017 GUDELLI DHANA LAXMI 33
18 14M61E0018 GUNDLA LINGAMURTHI 26

19 14M61E0019 HAJIRA SADAF 38
20 14M61E0020 KAMSANI RAJESH 32
21 14M61E0021 KANCHARLA SAI KRISHNA 26
22 14M61E0022 KHAMBHAMPATI VINOD KUMAR 30
23 14M61E0023 KOLA SANTHOSH KUMAR 26
24 14M61E0024 KOTA SNEHAVALI 30
25 14M61E0025 KOTHAPALLI ANUSHA 36
26 14M61E0026 M A VASEEMA 40
27 14M61E0027 MARAPONGU NARESH 30
28 14M61E0028 MENTHEBOINA VENKATESH 26
29 14M61E0029 MERUGU HAREESH 26
30 14M61E0030 MODEPALLI RAMYASRI 27
31 14M61E0031 NALLABOTHULA SYAMALA 34
32 14M61E0032 NANJALA MOUNIKA 34
33 14M61E0033 NUVVULA SANDEEP 30
35 14M61E0035 PURANAM KIRANMAI 30
36 14M61E0036 RAMAGIRI SUMANTH 26
37 14M61E0037 SETTI SOUJANYA 30
38 14M61E0038 SHAIK MUZEEF PASHA 36
39 14M61E0039 SHAKE NAGULUMEERA 30
SIRIVERU VENUGOPALA 36
40 14M61E0040
KRISHNA
41 14M61E0041 VANAMA NIROSHA 27
42 14M61E0042 YERABROLU GOPI 35
43 14M61E0043 YERRAGANI VENKANNA 32

Record of Mid Marks
S.No HT.NO Name of the Student MID-II

1 14M61E0001 ADAPA AVINASH 37
2 14M61E0002 ARAVAPALLI AMITHA 40
3 14M61E0003 BHUTHADA SUSHIL KUMAR 40
4 14M61E0004 BONAGIRI LAVANYA 40
5 14M61E0005 BOYAPATI CHANDRASHEKAR 34
6 14M61E0006 BURRA RAJESH 30
7 14M61E0007 CHAKRAVARTHULA RAJASREE 40
8 14M61E0008 CHERUKURI GOPINADH 30
9 14M61E0009 CHIDARA ROHINI 40
DASARADHI YASHWANTH 40
10 14M61E0010
KUMAR
11 14M61E0011 DESHMUKH PARASURAM 33
12 14M61E0012 DEVARAPALLY KIRAN KUMAR 32
13 14M61E0013 ENJAM DIVYA 36
14 14M61E0014 GINJUPALLI ANVESH 30
15 14M61E0015 GOSALA BHANU CHANDER 30
16 14M61E0016 GOWRISETTI VINOD KUMAR 35
17 14M61E0017 GUDELLI DHANA LAXMI 38
18 14M61E0018 GUNDLA LINGAMURTHI 30
19 14M61E0019 HAJIRA SADAF 40

20 14M61E0020 KAMSANI RAJESH 32
21 14M61E0021 KANCHARLA SAI KRISHNA 36
22 14M61E0022 KHAMBHAMPATI VINOD KUMAR 33
23 14M61E0023 KOLA SANTHOSH KUMAR 30
24 14M61E0024 KOTA SNEHAVALI 36
25 14M61E0025 KOTHAPALLI ANUSHA 37
26 14M61E0026 M A VASEEMA 40
27 14M61E0027 MARAPONGU NARESH 35
28 14M61E0028 MENTHEBOINA VENKATESH 30
29 14M61E0029 MERUGU HAREESH 34
30 14M61E0030 MODEPALLI RAMYASRI 32
31 14M61E0031 NALLABOTHULA SYAMALA 40
32 14M61E0032 NANJALA MOUNIKA 40
33 14M61E0033 NUVVULA SANDEEP 40
35 14M61E0035 PURANAM KIRANMAI 40
36 14M61E0036 RAMAGIRI SUMANTH 30
37 14M61E0037 SETTI SOUJANYA 40
38 14M61E0038 SHAIK MUZEEF PASHA 40
39 14M61E0039 SHAKE NAGULUMEERA 34
SIRIVERU VENUGOPALA 40
40 14M61E0040
KRISHNA
32
41 14M61E0041 VANAMA NIROSHA
42 14M61E0042 YERABROLU GOPI 40
43 14M61E0043 YERRAGANI VENKANNA 40

MID-I
Section-A (Compulsory) (4*4=16)
(a) Classification of Accounts

(b) Accounting Cycle
(c) Subsidiary Books
(d) Capital Expenditure and Revenue Expenditure
Section-B
Answer any three of the following (3*8=24)
1) Explain the term Accounting, Its Functions, objectives, importance of Accounting?

2) Explain the Concepts and Conventions of Accounting?

Loans 10,000
Sales 70,000
Purchases 36,000
Wages 14,000
Salaries 6,000
Freight 400
Insurance 600
Commission Paid 200
Cash in hand 200
Cash at bank 3,200
Repairs 1,000
Stock as on 01-01-2010 12,000
Building 34,000
1,58,000 1,58,000

MID-II
Section-A (Compulsory) (5*2=10)
1) Inventory and Forms of Inventory

2) Good Will and Need for Good Will Valuation
3) Difference between Single entry system and Double entry system
4) Difference between Funds Flow and Cash Flow Statement
5) Difference between Cash Profit and Book Profit
Section –B
Answer any Three from the following (3*5= 15)
1) From the following Prepare a Stock Ledger using FIFO method
S.No Date Description Qty.KG’s Rate Per KG

2) From the following Balance sheets of X Ltd Prepare Funds Flow Statement
Labilities 2005(Rs) 2006 (Rs) Assets 2005 (Rs) 2006 (Rs)

Equity Share Capital 3,00,000 4,00,000 Goodwill 1,15,000 90,000
Redeemable 1,50,000 1,00,000 Land and Buidings 2,00,000 1,70,000
PreferenceShare
General Reserves 40,000 70,000 Plant 80,000 2,00,000
Profit & Loss 30,000 48,000 Debtors 1,60,000 2,00,000
Proposed Dividend 42,000 50,000 Stock 77,000 1,09,000
Creditors 55,000 83,000 Bills Receivable 20,000 30,000
Bills Payable 20,00O 16,000 Cash in hand 15,000 10,000
Provision for Taxation 40,000 50,000 Cash at bank 10,000 8,000
Total 6,77,000 8,17,000 6,77,000 8,17,000
Additional Information:
(i) Depreciation of Rs 10,000 and Rs 20,000 have been charged on Plant and Land &
Buildings respectively in 2006
(ii) A dividend of Rs 20,000 has been paid in 2006
(iii)Income tax of Rs 35,000 has been paid during 2006
3) Explain the term Incomplete records, its salient features, advantages & dis-advantages?
4) Explain the term Ratio Analysis, Its advantages and Dis-advantages?
5) Explain the accounting Standards Issued by ICAI ?
Assignment
5) Explain the Classification of Capital Expenditure and Revenue Expenditure
Inventory?
Question Bank
Unit-I
Unit-II

assets?
6) Explain the term Depreciation and its importance, Factors Influencing and
Limitations of the Depreciation?
Problematic
1) Journal Entries
Unit-III
Inventory?
4) Explain the Methods involved in the valuation of Goodwill?
5) Explain briefly the term Incomplete record system or single entry system its salient
features, advantages and dis-advantages?
6) Difference between single entry system and double entry system?
Problematic
1) LIFO
2) FIFO
Unit-IV
flow?
Problematic
Unit-V
2) Explain the Classification of Ratio’s?
3) Explain briefly the term Horizontal & Vertical Analysis?
6) Explain the Indian and International Accounting standards?
7) Explain briefly the term IFRS?
8) Explain briefly the term Window dressing, its importance and limitations?
Problematic
5) Preparation of Comparative & Common-Size Statement?
1 13M61E0001 AMBATI VAIDEHI 38 55 93 1 31 50 81 1 36 35 71 1 32 40 72 1 38 38 76 1 38 30 68 1 34 27 61 1 31 24 55 1
2 13M61E0002 ANUGOJU SAIRAM 34 52 86 1 30 34 64 1 27 48 75 1 30 44 74 1 32 38 70 1 29 28 57 1 31 30 61 1 26 12 38 0
3 13M61E0003 BADRI SAMBASIVARAO 30 40 70 1 30 30 60 1 30 42 72 1 26 39 65 1 32 29 61 1 28 14 42 0 28 24 52 1 26 11 37 0
4 13M61E0004 BARAPATI SANTHIKUMAR 30 40 70 1 30 34 64 1 30 32 62 1 28 34 62 1 32 18 50 0 28 16 44 0 29 24 53 1 26 8 34 0
5 13M61E0005 BHKYA VAMSI KRISHNA 34 50 84 1 34 35 69 1 27 46 73 1 26 54 80 1 30 42 72 1 32 30 62 1 29 28 57 1 26 14 40 0
6 13M61E0006 BHUKYA MALSOOR 32 50 82 1 34 30 64 1 27 41 68 1 26 39 65 1 30 32 62 1 28 19 47 0 26 35 61 1 26 2 28 0
7 13M61E0007 BHUKYA RAMESH 35 55 90 1 36 36 72 1 33 35 68 1 35 42 77 1 37 38 75 1 38 20 58 0 30 24 54 1 27 24 51 1
8 13M61E0008 CHAPALAMADUGU ANJANKUMAR 39 53 92 1 34 35 69 1 34 38 72 1 29 39 68 1 31 38 69 1 29 20 49 0 33 26 59 1 28 16 44 0
9 13M61E0010 CHILAKALA PAVANI 39 55 94 1 39 44 83 1 39 44 83 1 36 47 83 1 40 36 76 1 39 33 72 1 36 35 71 1 40 41 81 1
10 13M61E0011 DEEKONDA SATEESH 37 50 87 1 30 35 65 1 38 42 80 1 34 43 77 1 33 32 65 1 33 25 58 1 32 34 66 1 31 25 56 1
11 13M61E0012 DONTAGANI VENKATESH 34 50 84 1 30 33 63 1 32 38 70 1 26 44 70 1 31 29 60 1 32 33 65 1 33 30 63 1 29 13 42 0
12 13M61E0013 G JITENDRA KIRAN 39 56 95 1 36 39 75 1 28 30 58 1 26 47 73 1 34 33 67 1 28 30 58 1 30 31 61 1 27 24 51 1
13 13M61E0014 GADDALA SATEESH 39 58 97 1 36 32 68 1 28 38 66 1 29 45 74 1 32 26 58 1 32 35 67 1 34 28 62 1 27 8 35 0
14 13M61E0015 JERRI POTULA KRISHNA 39 59 98 1 39 44 83 1 39 38 77 1 34 44 78 1 40 27 67 1 38 31 69 1 40 28 68 1 39 28 67 1
15 13M61E0016 KETAVARAPU NAGAMALLESWARI 39 57 96 1 34 40 74 1 33 42 75 1 30 42 72 1 40 28 68 1 34 35 69 1 32 31 63 1 26 24 50 1
16 13M61E0017 KOLA NAGARAJU 38 56 94 1 39 45 84 1 39 46 85 1 32 43 75 1 33 30 63 1 36 37 73 1 36 35 71 1 35 40 75 1
17 13M61E0018 KOTHA SRIKANTH 37 58 95 1 36 49 85 1 35 42 77 1 29 41 70 1 35 25 60 1 37 30 67 1 34 28 62 1 27 32 59 1
18 13M61E0019 KUSA KAVITHA 36 56 92 1 39 47 86 1 39 43 82 1 34 46 80 1 40 28 68 1 40 36 76 1 36 37 73 1 36 24 60 1
19 13M61E0020 LELLELA GOWTHAMI 39 57 96 1 34 55 89 1 31 35 66 1 35 41 76 1 36 38 74 1 36 31 67 1 35 31 66 1 31 28 59 1
20 13M61E0021 MADIHA AHMED 40 60 100 1 40 59 99 1 40 46 86 1 40 48 88 1 40 39 79 1 40 35 75 1 40 39 79 1 40 46 86 1
21 13M61E0022 MAISA MAMATHA 37 57 94 1 33 50 83 1 33 42 75 1 33 39 72 1 38 39 77 1 37 32 69 1 35 38 73 1 32 28 60 1
22 13M61E0023 MANDHALAPU DIVYA SREE 39 58 97 1 39 48 87 1 37 40 77 1 33 40 73 1 37 29 66 1 38 36 74 1 32 32 64 1 35 32 67 1
23 13M61E0024 MOHAMMAD ALVIA SANAILA 36 56 92 1 32 58 90 1 35 45 80 1 32 42 74 1 37 41 78 1 37 32 69 1 36 39 75 1 32 34 66 1
24 13M61E0025 MOTAMARRI SRAVANTHI 39 56 95 1 33 31 64 1 38 33 71 1 32 38 70 1 36 43 79 1 35 34 69 1 34 31 65 1 30 39 69 1
25 13M61E0026 NABISAHEB SHAIK 38 57 95 1 38 50 88 1 36 43 79 1 33 37 70 1 36 37 73 1 38 29 67 1 36 25 61 1 33 37 70 1
26 13M61E0027 NAKIRIKANTI SYAM PRASAD 35 54 89 1 31 30 61 1 31 43 74 1 31 43 74 1 30 34 64 1 28 25 53 1 30 26 56 1 26 26 52 1
27 13M61E0028 NALLAPUNENI DURGAPRASANNA 39 58 97 1 38 54 92 1 39 42 81 1 33 45 78 1 39 35 74 1 38 37 75 1 38 34 72 1 37 33 70 1
28 13M61E0029 NEKKELAPUDI MANASA 35 55 90 1 36 46 82 1 34 43 77 1 33 42 75 1 33 24 57 1 36 29 65 1 34 31 65 1 29 26 55 1
29 13M61E0030 OMA ARJUN 39 58 97 1 38 54 92 1 39 30 69 1 36 34 70 1 40 38 78 1 39 31 70 1 38 36 74 1 37 28 65 1
30 13M61E0031 PANSARYA RAMESH MEENA 37 56 93 1 32 46 78 1 31 32 63 1 29 37 66 1 33 34 67 1 32 17 49 0 29 33 62 1 26 24 50 1
31 13M61E0032 PARASARA BHATTAR SRAVANI 38 54 92 1 40 55 95 1 36 31 67 1 27 36 63 1 34 33 67 1 39 26 65 1 33 26 59 1 32 30 62 1
32 13M61E0033 PATNALA ALEKHYA 37 55 92 1 36 50 86 1 39 35 74 1 36 50 86 1 39 38 77 1 39 31 70 1 39 37 76 1 36 42 78 1
33 13M61E0034 PAVANI KILARU 40 60 100 1 40 59 99 1 39 30 69 1 34 38 72 1 40 29 69 1 35 28 63 1 34 27 61 1 34 41 75 1
34 13M61E0035 POKAR VEENA PATEL 38 58 96 1 38 59 97 1 37 36 73 1 34 40 74 1 40 37 77 1 37 31 68 1 35 29 64 1 35 35 70 1
35 13M61E0036 PONNEKANTI PRIYANKA 40 59 99 1 40 59 99 1 40 39 79 1 40 40 80 1 40 38 78 1 40 40 80 1 40 38 78 1 40 44 84 1
36 13M61E0037 PRODDUTURI NAGESWARA RAO 36 52 88 1 30 38 68 1 30 39 69 1 30 45 75 1 33 40 73 1 32 35 67 1 36 24 60 1 27 31 58 1
37 13M61E0038 RACHAPALLI REVATHI 35 55 90 1 33 49 82 1 32 40 72 1 29 45 74 1 33 40 73 1 33 41 74 1 33 31 64 1 27 32 59 1
38 13M61E0039 SAMINENI MOUNIKA 37 57 94 1 36 52 88 1 36 36 72 1 32 38 70 1 36 39 75 1 37 34 71 1 39 26 65 1 35 37 72 1
39 13M61E0040 SAMUDRALA SANTHOSE KUMAR 37 57 94 1 36 41 77 1 39 33 72 1 34 33 67 1 35 35 70 1 39 24 63 1 38 24 62 1 30 24 54 1
40 13M61E0041 SHAIK BABULU 40 58 98 1 36 43 79 1 34 45 79 1 30 42 72 1 36 36 72 1 37 35 72 1 36 29 65 1 31 27 58 1
41 13M61E0042 SIVADASU RAMBABU 31 45 76 1 28 33 61 1 30 33 63 1 26 30 56 1 31 31 62 1 31 31 62 1 29 26 55 1 26 29 55 1
42 13M61E0043 TEJESH PATEL KESARANI 40 60 100 1 40 50 90 1 40 40 80 1 35 39 74 1 40 41 81 1 40 36 76 1 39 30 69 1 35 52 87 1
43 13M61E0044 THULLURI NAGAMANI 36 56 92 1 36 30 66 1 37 36 73 1 35 39 74 1 40 40 80 1 37 35 72 1 39 24 63 1 35 36 71 1
44 13M61E0045 TIRUMALA SRINATH 36 58 94 1 36 47 83 1 35 43 78 1 34 49 83 1 34 38 72 1 36 31 67 1 33 33 66 1 31 46 77 1
45 13M61E0046 UPPAPELLI SUDHAKER 35 57 92 1 33 39 72 1 33 33 66 1 28 41 69 1 34 39 73 1 32 27 59 1 30 29 59 1 27 46 73 1
46 13M61E0047 VALLAMSETTI UMA 39 57 96 1 36 43 79 1 36 33 69 1 32 35 67 1 35 40 75 1 36 33 69 1 33 27 60 1 39 34 73 1
47 13M61E0048 VALLEPU BALAKRISHNA 37 58 95 1 30 36 66 1 34 32 66 1 31 37 68 1 33 39 72 1 30 26 56 1 36 27 63 1 28 35 63 1
48 13M61E0049 VANKAYALAPATI KAVYA 39 58 97 1 36 52 88 1 39 36 75 1 37 42 79 1 40 38 78 1 38 31 69 1 37 39 76 1 33 30 63 1
49 13M61E0050 VARIKOLLU GOPIKA 40 58 98 1 36 42 78 1 36 38 74 1 35 44 79 1 40 36 76 1 38 39 77 1 39 36 75 1 40 34 74 1
50 13M61E0051 VEERENDAR LEKKINENI 35 56 91 1 36 31 67 1 36 24 60 1 26 20 46 0 31 24 55 1 28 17 45 0 29 24 53 1 26 13 39 0
51 13M61E0052 VEMIREDDY BALAKRISHNA REDDY 35 53 88 1 36 39 75 1 35 33 68 1 32 38 70 1 40 36 76 1 36 27 63 1 36 35 71 1 30 24 54 1
52 13M61E0053 VADDE ANUSHA 40 59 99 1 40 53 93 1 40 32 72 1 40 37 77 1 40 41 81 1 40 33 73 1 40 33 73 1 40 35 75 1
53 13M61E0054 P. DHARMATEJA 35 54 89 1 30 46 76 1 31 24 55 1 31 34 65 1 33 34 67 1 33 24 57 1 34 15 49 0 28 16 44 0
54 13M61E0055 ABHIMANYU KUMAR 35 52 87 1 31 41 72 1 33 35 68 1 31 40 71 1 35 39 74 1 34 25 59 1 32 15 47 0 26 29 55 1
DEPARTMENT /
MBA AY 2014-15
PROGRAM
YEAR / SEM / SECTION II/I/A&B DATE 19-06-2014
S.No. Roll No. Name of The Student Seminar Topic Signature
1 14M61E0001 ADAPA AVINASH Ratio Analysis

Funds Flow
14M61E0002 ARAVAPALLI AMITHA
2 Statement
Cash Flow
14M61E0003 BHUTHADA SUSHIL KUMAR
3 Statement
4 14M61E0004 BONAGIRI LAVANYA GAAP
BOYAPATI Classification of
14M61E0005
5 CHANDRASHEKAR accounting
Horizontal and
14M61E0006 BURRA RAJESH
6 vertical analysis
CHAKRAVARTHULA
14M61E0007 Ratio Analysis
7 RAJASREE
Funds Flow
14M61E0008 CHERUKURI GOPINADH
8 Statement
Cash Flow
14M61E0009 CHIDARA ROHINI
9 Statement
DASARADHI YASHWANTH
14M61E0010 GAAP
10 KUMAR
Classification of
14M61E0011 DESHMUKH PARASURAM
11 accounting
DEVARAPALLY KIRAN Horizontal and
14M61E0012
12 KUMAR vertical analysis
13 14M61E0013 ENJAM DIVYA Ratio Analysis
Funds Flow
14M61E0014 GINJUPALLI ANVESH
14 Statement
Cash Flow
14M61E0015 GOSALA BHANU CHANDER
15 Statement
GOWRISETTI VINOD
14M61E0016 GAAP
16 KUMAR
ICT resources (OHP/PPT/Video lectures in CD form Only
Sl. No. Topic Units ICT Resource
available
Remedial class work
References

Delhi, 2015
New Delhi, 2014.
End Exam Result
Sl. 71101 71102 711AA 711AB 711AC 711AD 711AE 711AF
H.T.No. NAME OF THE STUDENT
No. SDA Lab BC Lab MF BLR FAA ME BE RMSA
1 14M61E0001 ADAPA AVINASH 35 53 88 1 33 41 74 1 35 30 65 1 29 31 60 1 35 24 59 1 32 36 68 1 27 24 51 1 28 31 59 1
2 14M61E0002 ARAVAPALLI AMITHA 36 59 95 1 39 52 91 1 40 35 75 1 35 37 72 1 36 35 71 1 39 36 75 1 33 24 57 1 37 40 77 1
3 14M61E0003 BHUTHADA SUSHIL KUMAR 38 57 95 1 33 35 68 1 34 33 67 1 36 29 65 1 35 31 66 1 36 32 68 1 33 30 63 1 29 28 57 1
4 14M61E0004 BONAGIRI LAVANYA 39 56 95 1 35 47 82 1 39 36 75 1 35 37 72 1 36 29 65 1 36 36 72 1 34 37 71 1 32 36 68 1
5 14M61E0005 BOYAPATI CHANDRASHEKAR 35 56 91 1 30 35 65 1 31 29 60 1 28 40 68 1 31 24 55 1 31 31 62 1 31 24 55 1 28 31 59 1
6 14M61E0006 BURRA RAJESH 36 55 91 1 27 33 60 1 30 30 60 1 27 24 51 1 28 8 36 0 28 24 52 1 30 24 54 1 27 26 53 1
7 14M61E0007 CHAKRAVARTHULA RAJASREE 38 58 96 1 38 52 90 1 40 36 76 1 40 36 76 1 39 36 75 1 40 39 79 1 39 37 76 1 38 49 87 1
8 14M61E0008 CHERUKURI GOPINADH 36 55 91 1 27 30 57 1 29 24 53 1 29 24 53 1 28 13 41 0 28 39 67 1 30 24 54 1 26 26 52 1
9 14M61E0009 CHIDARA ROHINI 39 60 99 1 33 44 77 1 36 39 75 1 36 38 74 1 37 34 71 1 35 38 73 1 34 24 58 1 37 24 61 1
10 14M61E0010 DASARADHI YASHWANTH KUMAR 40 57 97 1 37 53 90 1 38 38 76 1 37 46 83 1 39 50 89 1 39 34 73 1 38 29 67 1 33 44 77 1
11 14M61E0011 DESHMUKH PARASURAM 39 57 96 1 35 32 67 1 35 34 69 1 33 39 72 1 33 38 71 1 39 30 69 1 34 24 58 1 30 30 60 1
12 14M61E0012 DEVARAPALLY KIRAN KUMAR 35 50 85 1 29 24 53 1 29 24 53 1 30 24 54 1 31 13 44 0 32 35 67 1 31 24 55 1 26 5 31 0
13 14M61E0013 ENJAM DIVYA 38 57 95 1 33 39 72 1 37 27 64 1 38 42 80 1 34 27 61 1 37 36 73 1 34 27 61 1 33 24 57 1
14 14M61E0014 GINJUPALLI ANVESH 39 56 95 1 29 31 60 1 32 17 49 0 29 33 62 1 30 13 43 0 30 40 70 1 30 24 54 1 29 14 43 0
15 14M61E0015 GOSALA BHANU CHANDER 34 54 88 1 31 36 67 1 29 10 39 0 27 32 59 1 30 24 54 1 29 24 53 1 30 16 46 0 27 24 51 1
16 14M61E0016 GOWRISETTI VINOD KUMAR 37 55 92 1 32 43 75 1 28 28 56 1 29 32 61 1 31 12 43 0 29 24 53 1 31 15 46 0 30 12 42 0
17 14M61E0017 GUDELLI DHANA LAXMI 39 59 98 1 33 42 75 1 35 25 60 1 32 36 68 1 36 25 61 1 35 35 70 1 33 31 64 1 30 24 54 1
18 14M61E0018 GUNDLA LINGAMURTHI 35 56 91 1 28 37 65 1 30 12 42 0 27 24 51 1 28 25 53 1 28 24 52 1 29 10 39 0 28 14 42 0
19 14M61E0019 HAJIRA SADAF 40 60 100 1 38 50 88 1 40 42 82 1 40 45 85 1 39 42 81 1 40 33 73 1 40 48 88 1 39 29 68 1
20 14M61E0020 KAMSANI RAJESH 34 56 90 1 28 37 65 1 35 33 68 1 30 38 68 1 32 31 63 1 31 31 62 1 32 35 67 1 27 24 51 1
21 14M61E0021 KANCHARLA SAI KRISHNA 39 56 95 1 34 42 76 1 32 35 67 1 30 37 67 1 31 24 55 1 31 32 63 1 30 36 66 1 33 24 57 1
22 14M61E0022 KHAMBHAMPATI VINOD KUMAR 37 58 95 1 34 37 71 1 31 28 59 1 28 35 63 1 32 24 56 1 28 24 52 1 32 30 62 1 28 13 41 0
23 14M61E0023 KOLA SANTHOSH KUMAR 33 52 85 1 33 38 71 1 28 28 56 1 27 31 58 1 28 24 52 1 27 24 51 1 30 24 54 1 26 4 30 0
24 14M61E0024 KOTA SNEHAVALI 39 57 96 1 32 37 69 1 31 17 48 0 31 38 69 1 33 40 73 1 33 27 60 1 34 24 58 1 30 24 54 1
25 14M61E0025 KOTHAPALLI ANUSHA 38 59 97 1 34 43 77 1 38 41 79 1 35 41 76 1 37 35 72 1 38 24 62 1 35 26 61 1 35 29 64 1
26 14M61E0026 M A VASEEMA 40 60 100 1 38 56 94 1 40 48 88 1 40 47 87 1 40 29 69 1 40 24 64 1 39 26 65 1 37 39 76 1
27 14M61E0027 MARAPONGU NARESH 36 55 91 1 30 32 62 1 34 37 71 1 33 39 72 1 33 31 64 1 30 39 69 1 34 35 69 1 26 24 50 1
28 14M61E0029 MERUGU HAREESH 38 56 94 1 29 37 66 1 31 34 65 1 29 31 60 1 28 24 52 1 28 34 62 1 31 24 55 1 26 24 50 1
29 14M61E0030 MODEPALLI RAMYASRI 40 57 97 1 34 46 80 1 32 27 59 1 32 31 63 1 30 29 59 1 38 30 68 1 31 24 55 1 36 30 66 1
30 14M61E0031 NALLABOTHULA SYAMALA 36 56 92 1 30 30 60 1 35 24 59 1 33 33 66 1 30 7 37 0 29 24 53 1 32 31 63 1 30 10 40 0
31 14M61E0032 NANJALA MOUNIKA 38 58 96 1 34 42 76 1 37 39 76 1 36 43 79 1 37 24 61 1 31 25 56 1 33 34 67 1 28 29 57 1
32 14M61E0033 NUVVULA SANDEEP 40 60 100 1 33 38 71 1 32 35 67 1 36 38 74 1 35 28 63 1 38 27 65 1 33 29 62 1 29 28 57 1
33 14M61E0035 PURANAM KIRANMAI 39 56 95 1 33 47 80 1 38 27 65 1 39 28 67 1 35 27 62 1 39 34 73 1 35 24 59 1 35 47 82 1
34 14M61E0036 RAMAGIRI SUMANTH 36 55 91 1 29 35 64 1 28 15 43 0 27 30 57 1 28 26 54 1 28 24 52 1 30 24 54 1 28 24 52 1
35 14M61E0037 SETTI SOUJANYA 39 59 98 1 35 37 72 1 32 24 56 1 36 41 77 1 35 37 72 1 32 27 59 1 37 27 64 1 30 24 54 1
36 14M61E0038 SHAIK MUZEEF PASHA 40 58 98 1 33 44 77 1 38 26 64 1 40 43 83 1 38 33 71 1 40 25 65 1 38 33 71 1 31 38 69 1
37 14M61E0039 SHAKE NAGULUMEERA 40 60 100 1 30 36 66 1 31 32 63 1 35 27 62 1 32 28 60 1 33 24 57 1 30 30 60 1 27 24 51 1
38 14M61E0040 SIRIVERU VENUGOPALA KRISHNA 40 60 100 1 30 34 64 1 38 36 74 1 39 44 83 1 38 40 78 1 36 32 68 1 29 37 66 1 34 45 79 1
39 14M61E0041 VANAMA NIROSHA 38 58 96 1 30 42 72 1 33 24 57 1 28 32 60 1 30 25 55 1 34 16 50 0 32 15 47 0 30 24 54 1
40 14M61E0042 YERABROLU GOPI 39 59 98 1 33 46 79 1 39 47 86 1 40 46 86 1 38 45 83 1 40 40 80 1 39 29 68 1 39 40 79 1
41 14M61E0043 YERRAGANI VENKANNA 39 57 96 1 30 30 60 1 33 32 65 1 35 27 62 1 36 26 62 1 39 36 75 1 34 24 58 1 32 24 56 1
42 14M61E0044 YETA NAGENDRA BABU 38 55 93 1 27 34 61 1 32 25 57 1 31 29 60 1 31 24 55 1 37 26 63 1 34 26 60 1 31 28 59 1
43 14M61E0045 ADAPA MOUNIKA 38 56 94 1 27 38 65 1 35 29 64 1 32 28 60 1 35 36 71 1 34 28 62 1 32 27 59 1 29 29 58 1
44 14M61E0046 AFROZE TABASSUM 39 59 98 1 32 48 80 1 39 37 76 1 36 42 78 1 39 37 76 1 38 24 62 1 31 28 59 1 30 25 55 1
45 14M61E0047 ARIKE SOWJANYA 37 48 85 1 30 42 72 1 33 30 63 1 32 34 66 1 33 25 58 1 37 40 77 1 33 24 57 1 29 28 57 1
46 14M61E0048 AVULA SRI HARI 35 50 85 1 27 33 60 1 32 24 56 1 29 37 66 1 30 28 58 1 29 31 60 1 28 24 52 1 26 24 50 1
47 14M61E0049 BANALA MOUNIKA 40 60 100 1 36 54 90 1 40 35 75 1 40 50 90 1 39 33 72 1 40 34 74 1 39 32 71 1 39 28 67 1
48 14M61E0050 BANAVATH KRISHNA 37 48 85 1 28 32 60 1 28 24 52 1 29 36 65 1 30 30 60 1 28 33 61 1 29 28 57 1 26 13 39 0
49 14M61E0051 BHAGAM SRIVINYA 37 56 93 1 30 45 75 1 38 24 62 1 34 36 70 1 34 29 63 1 37 32 69 1 34 7 41 0 27 14 41 0
50 14M61E0052 BHUKYA KRISHNA TEJA 36 56 92 1 29 41 70 1 30 30 60 1 30 36 66 1 28 30 58 1 26 24 50 1 28 32 60 1 26 14 40 0
51 14M61E0053 BOLLA SRUJANA 40 60 100 1 35 54 89 1 38 45 83 1 40 50 90 1 39 49 88 1 40 37 77 1 39 50 89 1 36 38 74 1
52 14M61E0054 DEEKONDA SRAVYA 40 59 99 1 35 47 82 1 40 42 82 1 39 34 73 1 40 34 74 1 40 38 78 1 39 47 86 1 36 35 71 1
53 14M61E0055 FAEZA ZAINAB 39 58 97 1 31 42 73 1 35 37 72 1 29 32 61 1 31 34 65 1 32 37 69 1 30 14 44 0 28 24 52 1
54 14M61E0056 IRAM FATHIMA 39 58 97 1 32 39 71 1 35 34 69 1 31 29 60 1 34 34 68 1 36 32 68 1 32 24 56 1 27 24 51 1
55 14M61E0057 KANNEGANTI AKHILA 37 48 85 1 27 33 60 1 35 28 63 1 33 34 67 1 35 32 67 1 36 32 68 1 33 10 43 0 27 26 53 1
56 14M61E0058 KODI NAGARAJU 37 53 90 1 29 36 65 1 28 24 52 1 29 38 67 1 30 31 61 1 28 29 57 1 29 32 61 1 26 27 53 1
57 14M61E0059 KONDAPALLY VENKATESH 39 56 95 1 30 38 68 1 32 24 56 1 28 31 59 1 30 13 43 0 26 32 58 1 32 28 60 1 26 24 50 1
58 14M61E0060 KONGARA SIREESHA 39 59 98 1 32 38 70 1 39 25 64 1 32 24 56 1 40 32 72 1 37 35 72 1 35 31 66 1 30 24 54 1
59 14M61E0061 MATTAPALLI ANUSHA 38 52 90 1 35 41 76 1 36 37 73 1 36 41 77 1 35 44 79 1 34 40 74 1 37 28 65 1 33 28 61 1
60 14M61E0062 MOGILICHERLA TEJASWINI 37 54 91 1 31 40 71 1 34 25 59 1 34 35 69 1 33 36 69 1 34 40 74 1 34 28 62 1 30 28 58 1
61 14M61E0063 MOHAMMAD FARHANAAZ 38 56 94 1 36 46 82 1 39 28 67 1 36 36 72 1 34 24 58 1 33 34 67 1 33 28 61 1 30 28 58 1
62 14M61E0064 MOHAMMAD FAROOQ 39 56 95 1 33 43 76 1 32 24 56 1 32 33 65 1 33 24 57 1 37 24 61 1 33 24 57 1 35 30 65 1
63 14M61E0065 MOHAMMAD SHUJAUDDIN SAJID 35 56 91 1 29 37 66 1 29 15 44 0 33 31 64 1 32 24 56 1 30 24 54 1 29 25 54 1 27 9 36 0
64 14M61E0066 MOHAMMAD YASEEN SHAREEF 37 52 89 1 30 44 74 1 35 24 59 1 28 28 56 1 32 24 56 1 30 34 64 1 29 29 58 1 26 14 40 0
65 14M61E0067 MOHAMMED NAFEENA 38 56 94 1 36 45 81 1 37 33 70 1 32 32 64 1 35 33 68 1 29 34 63 1 33 29 62 1 29 36 65 1
66 14M61E0068 MORAMPUDI RAMYA 30 48 78 1 25 33 58 1 33 24 57 1 29 25 54 1 32 11 43 0 31 34 65 1 32 13 45 0 29 31 60 1
67 14M61E0069 MUNAGALA NARENDAR 38 52 90 1 29 31 60 1 31 24 55 1 29 27 56 1 30 24 54 1 27 35 62 1 26 10 36 0 26 13 39 0
68 14M61E0070 MYLAVARAPU NAGALAXMI 38 -1 38 0 28 -1 28 0 34 24 58 1 33 26 59 1 30 27 57 1 33 27 60 1 29 15 44 0 31 26 57 1
69 14M61E0071 NAZIA TAHREEM 40 60 100 1 40 58 98 1 39 46 85 1 40 46 86 1 39 39 78 1 40 37 77 1 38 43 81 1 40 48 88 1
70 14M61E0073 PACHCHA BHAVANI 38 59 97 1 27 37 64 1 37 30 67 1 31 37 68 1 35 27 62 1 29 30 59 1 31 27 58 1 28 39 67 1
71 14M61E0074 PAKA PRAMOD 36 52 88 1 27 38 65 1 30 30 60 1 26 24 50 1 32 12 44 0 27 24 51 1 27 24 51 1 28 11 39 0
72 14M61E0075 PANTHANGI USHA 36 58 94 1 31 45 76 1 37 44 81 1 35 28 63 1 34 31 65 1 33 35 68 1 35 32 67 1 29 28 57 1
73 14M61E0076 PASUPULETI NAVYA 38 59 97 1 35 45 80 1 40 41 81 1 40 44 84 1 36 34 70 1 38 45 83 1 34 33 67 1 35 44 79 1
74 14M61E0077 PULIGILLA RADHIKA 37 50 87 1 30 40 70 1 34 37 71 1 35 38 73 1 36 30 66 1 34 32 66 1 33 30 63 1 29 42 71 1
75 14M61E0078 RACHAKONDA VENKATESWARA RAO 38 58 96 1 36 44 80 1 38 38 76 1 38 41 79 1 39 42 81 1 40 29 69 1 33 29 62 1 37 36 73 1
76 14M61E0079 RUDAVATH UDAY KUMAR 39 58 97 1 27 32 59 1 32 24 56 1 29 32 61 1 31 24 55 1 26 28 54 1 28 32 60 1 26 11 37 0
77 14M61E0080 SHAIK WASEEM PASHA 38 50 88 1 27 35 62 1 33 34 67 1 35 25 60 1 34 33 67 1 34 34 68 1 33 24 57 1 26 29 55 1
78 14M61E0081 SK HEENA NAZIYA 40 60 100 1 39 57 96 1 40 44 84 1 40 34 74 1 39 35 74 1 40 43 83 1 38 24 62 1 36 35 71 1
79 14M61E0082 TABASSUM SULTHANA 39 59 98 1 38 57 95 1 40 50 90 1 40 32 72 1 40 46 86 1 40 41 81 1 39 30 69 1 39 44 83 1
80 14M61E0083 TADIKAMALLA KRISHNA KUMARI 38 58 96 1 32 41 73 1 36 37 73 1 35 43 78 1 36 35 71 1 32 29 61 1 31 37 68 1 29 31 60 1
81 14M61E0084 THOKALA BHAVANI 37 50 87 1 32 41 73 1 34 37 71 1 33 41 74 1 31 35 66 1 30 35 65 1 31 39 70 1 27 24 51 1
82 14M61E0085 TUMMALAPALLI HARISH 33 48 81 1 27 39 66 1 28 18 46 0 29 33 62 1 31 31 62 1 26 32 58 1 32 40 72 1 27 12 39 0
83 14M61E0086 VADDEBOINA KALYANI 38 58 96 1 28 38 66 1 34 27 61 1 31 38 69 1 33 37 70 1 32 40 72 1 36 24 60 1 27 24 51 1
84 14M61E0087 VADEGHAR MOUNIKA 38 58 96 1 32 42 74 1 38 17 55 0 34 31 65 1 35 30 65 1 34 35 69 1 32 12 44 0 35 24 59 1

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SWARNA BHARATHI INSTITUTE

OF SCIENCE & TECHNOLOGY

COURSE CODE : 723AG

Faculty In-Charge HOD

NAME OF THE FACULTY MANMOHAN TIWARI DATE

DESIGNATION Assistant Professor YEAR / SEM II/I

NO.OF STUDENTS ON ROLL 36 SUBJECT CODE 723AG

Note to faculty members on how to use this course file format

Faculty / Date HOD/ Date

NAME OF THE FACULTY R. NAGESWARA RAO DATE

TITLE OF THE SUBJECT STRATEGIC MANAGEMENT ACCOUNTING

NO.OF STUDENTS ON ROLL 71 SUBJECT CODE 723AG

a. PASS % 100% b. DISTINCTIONS % 70% c. PASS % 100%

Faculty / Date HOD/ Date

 To acquire ability to procure and utilize resources effectively and efficiently so as to

1. To endow the students with a concrete foundation of basic and applied

Programme Specific Outcomes (PSO’s):

NAME OF THE FACULTY MANMOHAN TIWARI DATE 16-09-2016

TITLE OF THE SUBJECT STRATEGIC MANAGEMENT ACCOUNTING

NO.OF STUDENTS ON ROLL 36 SUBJECT CODE 723AG

On completion of this Subject / Course the student shall be able to :

S.NO. OBJECTIVES OUTCOMES

 CO1: To understand briefly about

 To understand the role of  CO2: To understand the role of

 CO3: To understand and analyze

 To understand the tools and  CO4: To understand the tools and

 To understand and analyze the

Course Mapping with PEOs and Pos

NAME OF THE FACULTY MANMOHAN TIWARI DATE 16-09-2016

TITLE OF THE SUBJECT STRATEGIC MANAGEMENT ACCOUNTING

NO.OF STUDENTS ON ROLL 36 SUBJECT CODE 723AG

Mapping of Course with Programme Educational Objectives:

1 723AG SMA III   

Mapping of Course outcomes with Programme outcomes:

Course Outcomes / Programme Outcomes a b c d e f g h i j

CO1: To understand briefly about the

CO2: To understand the role of

CO3: To understand and analyze briefly

manufacturing of units of goods and

CO5: To understand and analyze the

production of goods and services.

NAME OF THE FACULTY MANMOHAN TIWARI DATE 16-09-2016

TITLE OF THE SUBJECT STRATEGIC MANAGEMENT ACCOUNTING

Cost analysis and control: Direct and Indirect

5 allocation and apportionment of overheads, 1

9 Problems on Machine Hour Rate 4 1

10 An introduction to activity based costing 4 1

UNIT-II : Costing for Specific Industries

14 Tenders and Quotation its preparation 2

17 Problems on Process Costing 1

18 Problems on Normal loss and abnormal loss 2 1

19 Problems on costing for by products 2 1

20 Introduction to equivalent production 2 1

21 Problems on Equivalent Production 2

22 Problems on Work in Progress 2

24 Application of Marginal costing in terms of cost control 1

III Problems on dropping a product line

27 Problems on fixation of selling price 2 1

28 Problems on Make or buy decisions 2 1

29 key or limiting factor 1

Standard Cost and Standard Costing, Standard costing

NAME OF THE FACULTY MANMOHAN TIWARI DATE 16-09-2016

TITLE OF THE SUBJECT STRATEGIC MANAGEMENT ACCOUNTING

Students Names List