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Gujarat Technological University Syllabus for New Mba Program Effective from Academic Year 2011-12 Mba I Semester I

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Gujarat Technological University
Syllabus for New MBA Program effective from Academic Year 2011-12
MBA I Semester I
Accounting for Managers (AFM) 1. Course Objective: The objective of the course is to acquaint the students with the language of Accounting and to develop in them the ability to evaluate and use accounting data as an aid to decision making. The main purpose is to assist the students in developing skills in problem solving and decision making in the financial area. Emphasis is laid on analysis and utilization of financial and accounting data for planning and control. 2. Course Duration: The course duration is of 36 sessions of 75 minutes each i.e. 45 hours. 3. Course Contents: Module No: Module Content No. of Sessions 70 Marks (External Evaluation) 17



Fundamentals of Accounting Basic understanding of accounting, Accounting Concepts, Conceptual framework of financial statements, Accounting Policies, Journal Entries and preparation of accounts - Trial Balance to Balance sheet and profit and loss Account, Recognition of Income and Expenses, Provisions, Contingent Liabilities Accounting Standards and Applicability: Disclosure of Accounting Policies (AS-1), Valuation of Inventories (AS-2), Depreciation Accounting (AS-6), Income Recognition & Accrual Income (AS-9), Accounting of Fixed Assets (AS-10), Accounting for Intangible Assets (AS-26), Accounting for Investments (AS-13),





Preparing and Understanding Financial Statements : Corporate Balance sheet, Profit and Loss Account Funds Flow Analysis, Financial Statement Analysis & Contemporary Issues Students should select a particular company and do financial analysis of the same and prepare a report and give a presentation

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18 18 Internal Evaluation (20 marks of CEC)

4. Teaching Method: The following pedagogical tools will be used to teach this course:...

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