Learn · NPTEL

Course11010636857 lectures

Foundations of Accounting & Finance

Prof. Arun Kumar Gopalaswamy · IIT Madras

Start with lecture 1 At NPTEL

About

It is the foundation course for those intending to learn about Accounting & Finance. It is also a part of the set of functional disciplines of Business Management and one is expected to master it as a part of their preparation to work as managers. As the title indicates, the subject matter is “Accounting and Finance”. The terms here refers to accoutning and finance function as practiced by business organizations. The course is “accounting” in the sense that it deals with information regarding revenue, cost, assets and profit. The course is “managerial” in the sense that it focuses on using information intelligently as a manager. It is a course on appreciation of “accounting & finance” appreciation rather than one in methodology per se.

Intended audience: Any body who wants to gain basic knowledge in Accounting and Finance

Lectures

Week 1

  1. Introduction to Financial Accounting and Cost Accounting YouTube
  2. Introduction to Corporate Finance YouTube
  3. Contents of Income Statement and Balance Sheet Part I YouTube
  4. Contents of Income Statement and Balance Sheet Part II YouTube
  5. Interaction between Income Statement and Balance Sheet YouTube

Week 2

  1. Preparation of Income Statement and Balance Sheet: Example Part I YouTube
  2. Preparation of Income Statement and Balance Sheet: Example Part II YouTube
  3. Preparation of Income Statement and Balance Sheet: Example Part III YouTube

Week 3

  1. Preparation of Balance Sheet: Lone Pine Cafe A Part I YouTube
  2. Preparation of Balance Sheet: Lone Pine Cafe A Part II YouTube
  3. Cash Flow Statement : Concept and Example ( Direct Method) - Lone Pine Cafe YouTube
  4. Classification of Balance Sheet Items: Maynard Company A YouTube

Week 4

  1. Preparation of Income Statement: Maynard Company B YouTube
  2. Preparation of Cash Flow Statement : Lone Pine Cafe ( Indirect Method) YouTube
  3. Preparation of Cash Flow Statement : Lori Crump (Indirect Method) YouTube
  4. Preparation of cash flow statement: An example ( Direct Method) YouTube
  5. Preparation of cash flow statement: An example ( Indirect Method) YouTube

Week 5

  1. Ratio Analysis Part I - Analysis of financial statements YouTube
  2. Ratio Analysis Part II - Profitability Ratios YouTube
  3. Ratio Analysis Part III - Dividend and Liquidity Ratios YouTube
  4. Ratio Analysis Part IV - Efficiency Ratios YouTube

Week 6

  1. Cost, Costing and Cost Accounting YouTube
  2. Classification of Costs YouTube
  3. Preparation of Cost Sheet Part I YouTube
  4. Preparation of Cost Sheet Part II YouTube

Week 7

  1. Allocation and Apportionment of Cost YouTube
  2. Primary and Secondary Distribution of Overhead YouTube
  3. Activity Based Costing Part I YouTube
  4. Activity Based Costing Part II YouTube
  5. Break-Even Analysis YouTube

Week 8

  1. Decision Making using Cost Accounting Informations - Examples - Part I YouTube
  2. Decision Making using Cost Accounting Informations - Examples - Part II YouTube
  3. Decision Making using Cost Accounting Informations - Examples - Part III YouTube
  4. Decision Making using Cost Accounting Informations - Examples - Part IV YouTube
  5. Decision Making using Cost Accounting Informations - Examples - Part V YouTube

Week 9

  1. Introduction to Budgeting: Preparation of Budgets - Part I YouTube
  2. Introduction to Budgeting: Preparation of Budgets - Part II YouTube
  3. Introduction to Budgeting: Preparation of Budgets - Part III YouTube
  4. Flexible Budget and Variance Analysis YouTube

Week 10

  1. Foundations of Corporate Finance - Part I YouTube
  2. Foundations of Corporate Finance - Part II YouTube
  3. Time Value of Money: Present Value and Future Value in Single and Multiperiod case YouTube
  4. Simplification of Cash Flows: Annuity, Growing Annuity, Perpetuity and Growing Perpetuity YouTube
  5. Bond Valuation - Part I YouTube
  6. Bond Valuation - Part II YouTube

Week 11

  1. Stock Valuation Part I YouTube
  2. Numericals on Technique of Evaluating Capital Investment Decisions YouTube
  3. Numericals on Bond and Stock Valuation YouTube
  4. Technique of Evaluating Capital Investment Decisions YouTube
  5. Risk and Return - Part I YouTube
  6. Risk and Return - Part II YouTube

Week 12

  1. Risk and Return: Individual Securities YouTube
  2. Risk and Return: Portfolio YouTube
  3. Cost of Capital and Valuation - Part I YouTube
  4. Cost of Capital and Valuation - Part II YouTube
  5. Valuation and Capital Structure YouTube
  6. Dividend and Other Payouts YouTube

Syllabus and materials

At NPTEL, as the course publishes them.

Credits and licence

Institution
IIT Madras
Department
Economics
Teacher
Prof. Arun Kumar Gopalaswamy
Level
Undergraduate
Language
English
Subjects
Economics
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