Course curriculum

  • 1

    Course Overview

    • Financial and Cost accounting
  • 2

    Module : 1

    • Book-keeping vs Accounting, Branches of Accounting, Functions of Accounting
    • FDP_Quiz 1
    • FDP_QUIZ 1_Answer Booklet
    • Groups interested in Accounting information
    • FDP_QUIZ 2_Answer Booklet
    • Accounting terms 1
    • FDP_Quiz 3
    • FDP_QUIZ 3_Answer Booklet
    • Accounting terms 2
    • FDP_Quiz 4
    • FDP_QUIZ 4_Answer Booklet
    • Event vs Transaction
    • FDP_Quiz 5
    • FDP_QUIZ 5_Answer Booklet
  • 3

    Module : 2

    • FDP_Quiz 6
    • FDP_QUIZ 6_Answer Booklet
    • Journal Entry, Ledger, Trial Balance – Theory
    • FDP_Quiz 7
    • FDP_QUIZ 7_Answer Booklet
    • Detailed Description of Journal Entry 1
    • Detailed Description of Journal Entry 2
    • Detailed Description of Journal Entry 3
    • FDP_Quiz 8
    • FDP_QUIZ 8_Answer Booklet
    • Journal Entry, Ledger, Trial Balance – Problems 1
    • Journal Entry, Ledger, Trial Balance – Problems 2
    • FDP_Quiz 9
    • FDP_QUIZ 9_Answer Booklet
  • 4

    Module : 3

    • Final Accounts - Trading Account, Profit and Loss, Balance Sheet - Theory
    • Introduction to Final Accounts QB
    • Introduction to Final Accounts AB
    • Final Accounts - Sole Proprietorship – Problems
    • Introduction to Partnership Final Accounts QB
    • Introduction to Partnership Final Accounts AB
    • Introduction to Comparative Statement QB
    • Introduction to Comparative Statement AB
    • FSA-Ratio Analysis
    • Ratio Analysis QB
    • Ratio Analysis AB
  • 5

    Module : 4

    • Cost Accounting Theory
    • Cost Accounting Theory QB
    • Cost Accounting Theory AB
    • Cost Sheet
    • Preparation of Cost Sheet QB
    • Preparation of Cost Sheet AB
    • Material - EOQ
    • Calculation of EOQ QB
    • Calculation of EOQ AB
    • Material - EOQ and Levels of Stock
    • Calculation of Levels of Stock QB
    • Calculation of Levels of Stock AB
    • Material - Stock Ledger (Overview – FIFO- LIFO)
    • Calculation of Store Ledger Control QB
    • Calculation of Store Ledger Control AB
    • Labour
    • Calculation for Labour QB
    • Calculation for Labour AB
    • Overheads
    • Cost Accounting BBA (N) 403_Allocation of Overheads_QUIZ_1
    • Cost Accounting BBA (N) 403_Allocation of Overheads_QUIZ_1
    • Overheads
    • Cost Accounting BBA (N) 403_Primary Distribution of Overhead_QUIZ_2
    • Cost Accounting BBA (N) 403_Primary Distribution of Overhead_QUIZ_2

About the course

1. To make students understand the principles of double entry book keeping. 2. To make students understand the different forms of Accountancy. 3. To help students understand the mechanisms involved in preparation of final accounts of sole trading concern and companies. 4. To expose students to the tools and techniques of analyzing financial reports of sole trading concern and companies. o describe the image or provide supporting information.

COURSE OUTCOMES

The student will be able to prepare books of accounts such as journal, ledger, and subsidiary books for a set of business transactions.  The student will be able to understand the various forms and types of accountancy. The student will be able to prepare Trading and profit & loss account, Balance sheet of sole trading concern and Joint stock companies.  The student will be able to use Ratio analysis, cash flow analysis in interpreting the financial reports of sole trading concern and companies. The student will be able to apply concepts learnt to demonstrate the understanding of the published reports of business firms and companies and also demonstrate the ability to draw meaningful conclusions about the financial performance of business firms and companies.

Instructor(s)

Anuradha Saha

Assistant professor

Anuradha Saha

Anuradha Saha has a degree of Master of Business Administration (MBA) with major Finance and minor Marketing from Indian Institute of Social Welfare and Business Management. She is currently pursuing Ph.D. at Aliah University in Management (specifically Finance, Stock Markets). She was involved as a Credit Analyst in Magma Housing Finance, Kolkata. She is an Assistant Professor in the Institute of Engineering and Management (Kolkata).
Arkaprava Chakraborty

Assistant Professor

Arkaprava Chakraborty

Arkaprava Chakrabarty is an Assistant Professor of Finance in the Department of BBA (H) ofInstitute of Engineering and Management (IEM), Kolkata. He has earned his M.Phil from University of Calcutta and subsequently received Masters in Commerce from the same university. Now he is persuing his Ph.D in the Department of MBA, Aliah University, Kolkata. Prior to joining IEM Kolkata, Prof. Chakrabarty has served at Institute of Leadership Entrepreneurship and Development (ILEAD) and Umeschandra College, Kolkata. He was also a visiting professor at Naba Ballygunge Mahavidhyalaya, Kolkata. His research interest includes Flow of FDI and FPI with DFI, Technical Analysis, Day and Short Term Trading Techniques in Indian Capital Market. His research articles have appeared in various Indian journals of Finance.