Course11010113140 lectures
Financial Accounting
Prof. Varadraj Bapat · IIT Bombay
About
This course discusses basic concepts of financial accounting and reporting. The viewpoint is that of readers of financial reports rather than the accountants who prepare them. COURSE OBJECTIVES This course is designed with the following objectives: (i) Help the participants to become intelligent users of accounting information (a) Understand the basic accounting and financial terminology. (b) Understand how events affect firm value (c) Understand how financial transactions are recorded. (d) Make the participants’ comfortable looking through financial statements (ii) Develop the ability in participants’ to use financial statements to assess a company’s performance
Intended audience: Students, employees, entrepreneurs (The course will apply to participants various disciplines like Engineering, Sciences, Management, Commerce, Arts, Humanities, Heath, Medicine).
Lectures
Week 1
- Lecture 1 : Introduction and Scope of Accounting
- Lecture 2 : Financial Statements
- Lecture 3 : Balance Sheet 1
- Lecture 4 : Balance Sheet 2
- Lecture 5 : Balance Sheet 3
Week 2
- Lecture 6 : Balance Sheet 4
- Lecture 7 : Balance Sheet 5
- Lecture 8 : Profit and Loss Account 1
- Lecture 9 : Profit and Loss Account 2
- Lecture 10 : Profit and Loss Account 3
Week 3
- Lecture 11 : Depreciation 1
- Lecture 12 : Depreciation 2
- Lecture 13 : Inventory Valuation
- Lecture 14 : Cash Flow Statement 1
- Lecture 15 : Cash Flow Statement 2
Week 4
- Lecture 16 : Cash Flow Statement 3
- Lecture 17 : Cash Flow Statement 4
- Lecture 18 : Cash Flow Statement 5
- Lecture 19 : Corporate Governance
- Lecture 20 : Corporate Governance: Global Models
Week 5
- Lecture 21 : Corporate Governance: Enron Case
- Lecture 22 : Accounting Standards and Principles
- Lecture 23 : Evolution of Accounting
- Lecture 24 : Recording of Financial Transactions
- Lecture 25 : Zee Case: Profit & Loss and Balance Sheet
Week 6
- Lecture 26 : Zee Case: Balance Sheet
- Lecture 27 : Hindalco Case: Profit & Loss and Balance Sheet
- Lecture 28 : Hindalco Case: Balance Sheet and Cash Flow Statement
- Lecture 29 : Interpretation and Analysis of Financial Statements
- Lecture 30 : Ratio Analysis and Interpretation 1
Week 7
- Lecture 31 : Ratio Analysis and Interpretation 2
- Lecture 32 : Interpretation and Analysis of Financial Statements: Shipping Corp. of India 1
- Lecture 33 : Interpretation and Analysis of Financial Statements: Shipping Corp. of India 2
- Lecture 34 : Interpretation and Analysis of Financial Statements: Shipping Corp. of India 3
- Lecture 35 : Interpretation and Analysis of Financial Statements: Shipping Corp. of India 4
Week 8
Syllabus and materials
At NPTEL, as the course publishes them.
Credits and licence
- Institution
- IIT Bombay
- Department
- Management
- Teacher
- Prof. Varadraj Bapat
- Level
- Undergraduate
- Language
- English
- Subjects
- Business and management
- Source
- NPTEL
- Licence
- CC BY-NC-SA, as NPTEL states it. Non-commercial use only. NPTEL's terms
- Attribution
- NPTEL states: "Distributed under Creative Commons Attribution-ShareAlike / CC BY - NC - SA", beside a BY-NC-SA badge.
- Who can watch
- NPTEL gives no rating. Invisible Network shows it to Tweens profiles and older, judged from what the source says about it. How courses are placed