As the name of the book suggests, this course’s main objective is to impart the basic knowledge to its learners about the company accounts and analysis of its financial statements. This course will help the learners to identify and understand the terms such as Shares and Debentures, Financial Statements, Ratio Analysis and Cash Flow Statement.It will further help the learners to understand the functioning of share market and how the financial statements of the company are analysed and compared with its previous performance and with its competitors in the market. The course will also help the students to prepare and understand the Statement of Profit and Loss of a company as per schedule III.Thus, the course is drafted in a way that it will not only enhance the knowledge of the learners but also broaden their mental horizon towards financial literacy. It will give them an opportunity to apply their learning in the real time scenarios. Also, this course is the basis to any accountancy course and therefore, will inculcate interest in the learners for further studies in accountancy.
Overview
Syllabus
Chapter No.
Module No.
Module Name
Chapter 1
Module 1
An Introduction: Part – 1
Module 2
Procedure of Recording Issue of Share: Part – 2
Module 3
Procedure of Recording Issue of Share: Part – 3
Module 4
Securities Premium Reserve, Forfeiture & Re-issue of Shares: Part – 4
Module 5
Accounting for Share Capital – Procedure of Recording Issue of Share: Part – 5
Assignment 1
Chapter 2
Module 6
Issue and Redemption of Debentures: Part – 1
Module 7
Issue and Redemption of Debentures: Part – 2
Module 8
Issue and Redemption of Debentures: Part – 3
Module 9
Issue and Redemption of Debentures: Part – 4
Module 10
Issue and Redemption of Debentures: Part – 5
Module 11
Issue and Redemption of Debentures: Part – 6
Module 12
Issue and Redemption of Debentures: Part – 7
Assignment 2
Chapter 3
Module 13
Financial Statements of a Company: Part – 1
Module 14
Financial Statements of a Company: Part – 2
Module 15
Financial Statements of a Company: Part – 3
Module 16
Financial Statements of a Company: Part – 4
Assignment 3
Chapter 4
Module 17
Analysis of Financial Statements: Part – 1
Module 18
Analysis of Financial Statements: Part – 2
Assignment 4
Chapter 5
Module 19
Accounting Ratios: Part – 1
Module 20
Accounting Ratios: Part – 2
Module 21
Accounting Ratios: Part – 3
Module 22
Accounting Ratios: Part – 4
Assignment 5
Chapter 6
Module 23
Cash Flow Statement: Part – 1
Module 24
Cash Flow Statement: Part – 2
Module 25
Cash Flow Statement: Part – 3
Assignment 6
Final Assessment
Taught by
Prof. Shipra Vaidya
