# Financial Accounting

- Institution: IIT Bombay
- Department: Management
- Teacher: Prof. Varadraj Bapat
- Level: Undergraduate
- Language: English
- Subjects: Business and management
- Source: [NPTEL](https://nptel.ac.in/courses/110101131)
- Licence: [CC BY-NC-SA](https://nptel.ac.in/faq) (Non-commercial use only.)
- Syllabus: [at the source](https://nptel.ac.in/courses/110101131)
- Who can watch: Tweens profiles and older (sources give no ratings; placed by Invisible Network from the source's own words)

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

1. [Lecture 1 : Introduction and Scope of Accounting](https://invisiblenetwork.ai/learn/nptel/110101131/88ad7235d864) (YouTube)
2. [Lecture 2 : Financial Statements](https://invisiblenetwork.ai/learn/nptel/110101131/eb1dfba378c5) (YouTube)
3. [Lecture 3 : Balance Sheet 1](https://invisiblenetwork.ai/learn/nptel/110101131/4f1f7062e03b) (YouTube)
4. [Lecture 4 : Balance Sheet 2](https://invisiblenetwork.ai/learn/nptel/110101131/236c88b5be67) (YouTube)
5. [Lecture 5 : Balance Sheet 3](https://invisiblenetwork.ai/learn/nptel/110101131/e74db1de9cc5) (YouTube)
6. [Lecture 6 : Balance Sheet 4](https://invisiblenetwork.ai/learn/nptel/110101131/50e0374f5e5b) (YouTube)
7. [Lecture 7 : Balance Sheet 5](https://invisiblenetwork.ai/learn/nptel/110101131/4ac037062a7d) (YouTube)
8. [Lecture 8 : Profit and Loss Account 1](https://invisiblenetwork.ai/learn/nptel/110101131/645f5454fc17) (YouTube)
9. [Lecture 9 : Profit and Loss Account 2](https://invisiblenetwork.ai/learn/nptel/110101131/92d47d6fa8ac) (YouTube)
10. [Lecture 10 : Profit and Loss Account 3](https://invisiblenetwork.ai/learn/nptel/110101131/8982e160dd57) (YouTube)
11. [Lecture 11 : Depreciation 1](https://invisiblenetwork.ai/learn/nptel/110101131/698e44cc7254) (YouTube)
12. [Lecture 12 : Depreciation 2](https://invisiblenetwork.ai/learn/nptel/110101131/5b8669b49a30) (YouTube)
13. [Lecture 13 : Inventory Valuation](https://invisiblenetwork.ai/learn/nptel/110101131/ac7e28cc3372) (YouTube)
14. [Lecture 14 : Cash Flow Statement 1](https://invisiblenetwork.ai/learn/nptel/110101131/00dc8e39c584) (YouTube)
15. [Lecture 15 : Cash Flow Statement 2](https://invisiblenetwork.ai/learn/nptel/110101131/64fc959bff43) (YouTube)
16. [Lecture 16 : Cash Flow Statement 3](https://invisiblenetwork.ai/learn/nptel/110101131/b06caa323e3b) (YouTube)
17. [Lecture 17 : Cash Flow Statement 4](https://invisiblenetwork.ai/learn/nptel/110101131/9972b10932bd) (YouTube)
18. [Lecture 18 : Cash Flow Statement 5](https://invisiblenetwork.ai/learn/nptel/110101131/5a43f7098f31) (YouTube)
19. [Lecture 19 : Corporate Governance](https://invisiblenetwork.ai/learn/nptel/110101131/3b5d564a1a08) (YouTube)
20. [Lecture 20 : Corporate Governance: Global Models](https://invisiblenetwork.ai/learn/nptel/110101131/708a6e5ab165) (YouTube)
21. [Lecture 21 : Corporate Governance: Enron Case](https://invisiblenetwork.ai/learn/nptel/110101131/e32ceb196b16) (YouTube)
22. [Lecture 22 : Accounting Standards and Principles](https://invisiblenetwork.ai/learn/nptel/110101131/0548fa859699) (YouTube)
23. [Lecture 23 : Evolution of Accounting](https://invisiblenetwork.ai/learn/nptel/110101131/8ef683e23c4c) (YouTube)
24. [Lecture 24 : Recording of Financial Transactions](https://invisiblenetwork.ai/learn/nptel/110101131/0b81d421c2a2) (YouTube)
25. [Lecture 25 : Zee Case: Profit & Loss and Balance Sheet](https://invisiblenetwork.ai/learn/nptel/110101131/a279d0bdefcd) (YouTube)
26. [Lecture 26 : Zee Case: Balance Sheet](https://invisiblenetwork.ai/learn/nptel/110101131/0f49fcb198bc) (YouTube)
27. [Lecture 27 : Hindalco Case: Profit & Loss and Balance Sheet](https://invisiblenetwork.ai/learn/nptel/110101131/c67e8b2c36a8) (YouTube)
28. [Lecture 28 : Hindalco Case: Balance Sheet and Cash Flow Statement](https://invisiblenetwork.ai/learn/nptel/110101131/608d98569920) (YouTube)
29. [Lecture 29 : Interpretation and Analysis of Financial Statements](https://invisiblenetwork.ai/learn/nptel/110101131/4b9e043908a7) (YouTube)
30. [Lecture 30 : Ratio Analysis and Interpretation 1](https://invisiblenetwork.ai/learn/nptel/110101131/200eb34ded16) (YouTube)
31. [Lecture 31 : Ratio Analysis and Interpretation 2](https://invisiblenetwork.ai/learn/nptel/110101131/43e211771899) (YouTube)
32. [Lecture 32 : Interpretation and Analysis of Financial Statements: Shipping Corp. of India 1](https://invisiblenetwork.ai/learn/nptel/110101131/339cb3e60296) (YouTube)
33. [Lecture 33 : Interpretation and Analysis of Financial Statements: Shipping Corp. of India 2](https://invisiblenetwork.ai/learn/nptel/110101131/afce86ae3952) (YouTube)
34. [Lecture 34 : Interpretation and Analysis of Financial Statements: Shipping Corp. of India 3](https://invisiblenetwork.ai/learn/nptel/110101131/2cfcfba5ac3b) (YouTube)
35. [Lecture 35 : Interpretation and Analysis of Financial Statements: Shipping Corp. of India 4](https://invisiblenetwork.ai/learn/nptel/110101131/48a7e3b463e8) (YouTube)
36. [Lecture 36 : Financial Statement Analysis: TCS Case 1](https://invisiblenetwork.ai/learn/nptel/110101131/a22513297544) (YouTube)
37. [Lecture 37 : Financial Statement Analysis: TCS Case 2](https://invisiblenetwork.ai/learn/nptel/110101131/9222af35bb95) (YouTube)
38. [Lecture 38 : Financial Statement Analysis: RIL Case 1](https://invisiblenetwork.ai/learn/nptel/110101131/9dac67bad3ad) (YouTube)
39. [Lecture 39 : Financial Statement Analysis: RIL Case 2](https://invisiblenetwork.ai/learn/nptel/110101131/158c5c6a0808) (YouTube)
40. [Lecture 40 : Revision of Course](https://invisiblenetwork.ai/learn/nptel/110101131/c3984130179a) (YouTube)