BMB 103 – Financial Accounting And Analysis

Welcome to the dedicated web page for the AKTU MBA 1st Semester course on Financial Accounting and Analysis (BMB 103). This course is systematically designed to provide students with a thorough understanding of the fundamentals of financial accounting, accounting standards, and the preparation and analysis of financial statements. It equips future managers with the practical skills to interpret financial data, apply ratio analysis, and understand emerging trends in accounting. The course follows the AICTE Model Curriculum & NEP 2020, effective from the academic session 2024-25.

For More Content Visit → AKTU MBA 1st Semester Notes

Course Code: BMB 103 | Course Credit: 3 | Contact Hours: 40 | Internal: 30 Marks | End Semester: 70 Marks | Total: 100 Marks

Unit I – Meaning and Scope of Accounting

Meaning and Scope of Accounting: Evolution and Users of Accounting, Basic Accounting terminologies, Principles of Accounting, Accounting Concepts & Conventions, Accounting Equation, Depreciation Accounting, GAAP (introduction).

  • Evolution and Users of Accounting
  • Basic Accounting terminologies
  • Principles of Accounting
  • Accounting Concepts & Conventions
  • Accounting Equation
  • Depreciation Accounting
  • GAAP (introduction)

Unit II – Mechanics of Accounting

Mechanics of Accounting: Accounting Standards and IFRS – International Accounting Principles and Standards, Matching of Indian Accounting Standards with International Accounting Standards, Double entry system of Accounting, journalizing of transactions, Ledger posting and Trial Balance.

  • Accounting Standards and IFRS
  • International Accounting Principles and Standards
  • Matching of Indian Accounting Standards with International Accounting Standards
  • Double entry system of Accounting
  • Journalizing of transactions
  • Ledger posting and Trial Balance

Unit III – Presentation of Financial Statement

Presentation of Financial Statement: Preparation of final accounts (Profit & Loss Account and Balance Sheet) according to companies act 2013 (vertical format), Excel Application to make Balance sheet, Case studies and Workshops, Preparation of Cash Flow Statement and its analysis.

  • Preparation of final accounts – Profit & Loss Account
  • Preparation of Balance Sheet as per Companies Act 2013 (vertical format)
  • Excel Application to make Balance Sheet
  • Case Studies and Workshops
  • Preparation of Cash Flow Statement and its analysis

Unit IV – Analysis of Financial Statement

Analysis of Financial Statement: Ratio Analysis – Solvency ratios, Profitability ratios, Activity ratios, Liquidity ratios, Market capitalization ratios, Leverage Ratio, Detailed Analysis using excel application.

  • Ratio Analysis
  • Solvency Ratios
  • Profitability Ratios
  • Activity Ratios
  • Liquidity Ratios
  • Market Capitalization Ratios
  • Leverage Ratio
  • Detailed Analysis using Excel Application

Unit V – Financial Statement Analysis and Recent Types of Accounting

Financial Statement Analysis and Recent Types of Accounting: Common Size Statement, Comparative Balance Sheet and Trend Analysis of manufacturing, Service & banking organizations, Case Study and Workshops in analysing Balance sheet. Human Resource Accounting, Forensic Accounting, Accounting for corporate social responsibility.

  • Common Size Statement
  • Comparative Balance Sheet
  • Trend Analysis of manufacturing, Service & banking organizations
  • Case Study and Workshops in analysing Balance Sheet
  • Human Resource Accounting
  • Forensic Accounting
  • Accounting for Corporate Social Responsibility
For More Content Visit → AKTU MBA Notes

Course Objectives of BMB 103

  1. To understand the fundamentals, basic theory and concepts of financial accounting.
  2. To have a knowledge about various Accounting Standards used in preparation of financial statements.
  3. To have an understanding of preparation and presentation of financial statements.
  4. To acquire knowledge about various techniques used for analysing financial statements with its application.
  5. To enable students acquainted with current trends and social responsibility accounting.

Download BMB 103 Official Syllabus PDF

Download the official AKTU MBA BMB 103 – Financial Accounting and Analysis syllabus as prescribed by Dr. A.P.J. Abdul Kalam Technical University, Uttar Pradesh, Lucknow. Effective from Session 2024-25, as per AICTE Model Curriculum & NEP 2020.

⬇ Download BMB 103 Syllabus PDF

Course Outcomes of BMB 103

Course OutcomesBloom’s Taxonomy
CO 1: Understand and apply accounting concepts, principles and conventions for their routine monetary transaction.Knowledge (K2) · Comprehending (K3)
CO 2: Understand about IFRS, Ind AS and IAS for preparation and reporting of financial statements.Knowledge (K2) · Synthesizing (K6)
CO 3: Create and prepare financial statements and Cash flow in accordance with Generally Accepted Accounting Principles.Remembering (K1)
CO 4: Analyse, interpret and communicate the information contained in basic financial statements and explain the limitations of such statements.Analysing (K4) · Evaluating (K7)
CO 5: Recognising various types of accounting and utilize the technology and social responsibility in facilitating and enhancing accounting and financial reporting processes.Knowledge (K2) · Applying (K4)

Suggested Readings for BMB 103

  1. Maheshwari S.N & Maheshwari S K – A text book of Accounting for Management, Vikas, 10th Edition.
  2. Essentials of Financial Accounting (based on IFRS), Bhattacharya, PHI, 3rd Ed.
  3. Khan and Jain – Financial Management, Tata McGraw Hill, 7th Ed.
  4. PC Tulsian – Financial Accounting, Pearson, 2016.
  5. Dhamija – Financial Accounting for managers, Prentice Hall, 2nd Edition.
  6. Narayanswami – Financial Accounting: A Managerial Perspective, PHI, 5th Ed.
  7. Dhaneshk Khatri – Financial Accounting, TMH, 2015.
  8. Ambrish Gupta – Financial Accounting: A Managerial Perspective, Prentice Hall, 4th Edition.
  9. Ramchandran & Kakani – Financial Accounting for Management, TMH, 2nd Edition.
  10. Mukherjee – Financial Accounting for Management, TMH, 2nd Edition.

Financial Accounting and Analysis is a cornerstone subject that empowers MBA students to read, interpret, and leverage financial information for effective managerial decision-making. By mastering the principles of accounting, financial statement preparation, and analytical techniques, students develop the financial acumen essential for navigating today’s complex business environment. We are excited to be part of your accounting journey and look forward to helping you build a strong financial foundation for your managerial career ahead.

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