# Foundations of Accounting & Finance

- Institution: IIT Madras
- Department: Economics
- Teacher: Prof. Arun Kumar Gopalaswamy
- Level: Undergraduate
- Language: English
- Subjects: Economics
- Source: [NPTEL](https://nptel.ac.in/courses/110106368)
- Licence: [CC BY-NC-SA](https://nptel.ac.in/faq) (Non-commercial use only.)
- Syllabus: [at the source](https://nptel.ac.in/courses/110106368)
- Who can watch: Tweens profiles and older (sources give no ratings; placed by Invisible Network from the source's own words)

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

1. [Introduction to Financial Accounting and Cost Accounting](https://invisiblenetwork.ai/learn/nptel/110106368/fa53dcbc4293) (YouTube)
2. [Introduction to Corporate Finance](https://invisiblenetwork.ai/learn/nptel/110106368/cbd08c4a0a8d) (YouTube)
3. [Contents of Income Statement and Balance Sheet Part I](https://invisiblenetwork.ai/learn/nptel/110106368/35155d02af76) (YouTube)
4. [Contents of Income Statement and Balance Sheet Part II](https://invisiblenetwork.ai/learn/nptel/110106368/9937adaee1c5) (YouTube)
5. [Interaction between Income Statement and Balance Sheet](https://invisiblenetwork.ai/learn/nptel/110106368/65ccb0d77654) (YouTube)
6. [Preparation of Income Statement and Balance Sheet: Example Part I](https://invisiblenetwork.ai/learn/nptel/110106368/bc3b58fd8a23) (YouTube)
7. [Preparation of Income Statement and Balance Sheet: Example Part II](https://invisiblenetwork.ai/learn/nptel/110106368/e60be613959f) (YouTube)
8. [Preparation of Income Statement and Balance Sheet: Example Part III](https://invisiblenetwork.ai/learn/nptel/110106368/c8f50bd6393c) (YouTube)
9. [Preparation of Balance Sheet: Lone Pine Cafe A Part I](https://invisiblenetwork.ai/learn/nptel/110106368/6a82138277ab) (YouTube)
10. [Preparation of Balance Sheet: Lone Pine Cafe A Part II](https://invisiblenetwork.ai/learn/nptel/110106368/40a743b0f093) (YouTube)
11. [Cash Flow Statement : Concept and Example ( Direct Method) - Lone Pine Cafe](https://invisiblenetwork.ai/learn/nptel/110106368/22ed42563c9a) (YouTube)
12. [Classification of Balance Sheet Items: Maynard Company A](https://invisiblenetwork.ai/learn/nptel/110106368/06268469a51e) (YouTube)
13. [Preparation of Income Statement: Maynard Company B](https://invisiblenetwork.ai/learn/nptel/110106368/85b702af753f) (YouTube)
14. [Preparation of Cash Flow Statement : Lone Pine Cafe ( Indirect Method)](https://invisiblenetwork.ai/learn/nptel/110106368/03c457d9af1a) (YouTube)
15. [Preparation of Cash Flow Statement : Lori Crump (Indirect Method)](https://invisiblenetwork.ai/learn/nptel/110106368/8a3c3e426457) (YouTube)
16. [Preparation of cash flow statement: An example ( Direct Method)](https://invisiblenetwork.ai/learn/nptel/110106368/976019512a0c) (YouTube)
17. [Preparation of cash flow statement: An example ( Indirect Method)](https://invisiblenetwork.ai/learn/nptel/110106368/29555d146eae) (YouTube)
18. [Ratio Analysis Part I - Analysis of financial statements](https://invisiblenetwork.ai/learn/nptel/110106368/778a72bb8eb0) (YouTube)
19. [Ratio Analysis Part II - Profitability Ratios](https://invisiblenetwork.ai/learn/nptel/110106368/a63b18384385) (YouTube)
20. [Ratio Analysis Part III - Dividend and Liquidity Ratios](https://invisiblenetwork.ai/learn/nptel/110106368/e938d695b250) (YouTube)
21. [Ratio Analysis Part IV - Efficiency Ratios](https://invisiblenetwork.ai/learn/nptel/110106368/a109e6f9b76b) (YouTube)
22. [Cost, Costing and Cost Accounting](https://invisiblenetwork.ai/learn/nptel/110106368/bc43041b4290) (YouTube)
23. [Classification of Costs](https://invisiblenetwork.ai/learn/nptel/110106368/a590efc1c39f) (YouTube)
24. [Preparation of Cost Sheet Part I](https://invisiblenetwork.ai/learn/nptel/110106368/cf51c37fc34a) (YouTube)
25. [Preparation of Cost Sheet Part II](https://invisiblenetwork.ai/learn/nptel/110106368/f9025a8bac7d) (YouTube)
26. [Allocation and Apportionment of Cost](https://invisiblenetwork.ai/learn/nptel/110106368/88a2cd9f235a) (YouTube)
27. [Primary and Secondary Distribution of Overhead](https://invisiblenetwork.ai/learn/nptel/110106368/4e1d6b7849ad) (YouTube)
28. [Activity Based Costing Part I](https://invisiblenetwork.ai/learn/nptel/110106368/29791652ba79) (YouTube)
29. [Activity Based Costing Part II](https://invisiblenetwork.ai/learn/nptel/110106368/e30c810f8ad4) (YouTube)
30. [Break-Even Analysis](https://invisiblenetwork.ai/learn/nptel/110106368/2b9ef3212d61) (YouTube)
31. [Decision Making using Cost Accounting Informations - Examples - Part I](https://invisiblenetwork.ai/learn/nptel/110106368/36b1e482296a) (YouTube)
32. [Decision Making using Cost Accounting Informations - Examples - Part II](https://invisiblenetwork.ai/learn/nptel/110106368/a100c7312fcc) (YouTube)
33. [Decision Making using Cost Accounting Informations - Examples - Part III](https://invisiblenetwork.ai/learn/nptel/110106368/7318b6f04ebb) (YouTube)
34. [Decision Making using Cost Accounting Informations - Examples - Part IV](https://invisiblenetwork.ai/learn/nptel/110106368/fb2cab52ee1f) (YouTube)
35. [Decision Making using Cost Accounting Informations - Examples - Part V](https://invisiblenetwork.ai/learn/nptel/110106368/e3d32513c743) (YouTube)
36. [Introduction to Budgeting: Preparation of Budgets - Part I](https://invisiblenetwork.ai/learn/nptel/110106368/2763a1eb7967) (YouTube)
37. [Introduction to Budgeting: Preparation of Budgets - Part II](https://invisiblenetwork.ai/learn/nptel/110106368/b37e0f741642) (YouTube)
38. [Introduction to Budgeting: Preparation of Budgets - Part III](https://invisiblenetwork.ai/learn/nptel/110106368/494dc90c23d1) (YouTube)
39. [Flexible Budget and Variance Analysis](https://invisiblenetwork.ai/learn/nptel/110106368/3c98617f1eef) (YouTube)
40. [Foundations of Corporate Finance - Part I](https://invisiblenetwork.ai/learn/nptel/110106368/049af1a297ac) (YouTube)
41. [Foundations of Corporate Finance - Part II](https://invisiblenetwork.ai/learn/nptel/110106368/7ec1c3f5dc88) (YouTube)
42. [Time Value of Money: Present Value and Future Value in Single and Multiperiod case](https://invisiblenetwork.ai/learn/nptel/110106368/ce751ad30684) (YouTube)
43. [Simplification of Cash Flows: Annuity, Growing Annuity, Perpetuity and Growing Perpetuity](https://invisiblenetwork.ai/learn/nptel/110106368/f9272f3b9ea8) (YouTube)
44. [Bond Valuation - Part I](https://invisiblenetwork.ai/learn/nptel/110106368/d364d8a87259) (YouTube)
45. [Bond Valuation - Part II](https://invisiblenetwork.ai/learn/nptel/110106368/abba98f9aa8c) (YouTube)
46. [Stock Valuation Part I](https://invisiblenetwork.ai/learn/nptel/110106368/5dba004720dc) (YouTube)
47. [Numericals on Technique of Evaluating Capital Investment Decisions](https://invisiblenetwork.ai/learn/nptel/110106368/f97c8218cc16) (YouTube)
48. [Numericals on Bond and Stock Valuation](https://invisiblenetwork.ai/learn/nptel/110106368/101ecc39cb99) (YouTube)
49. [Technique of Evaluating Capital Investment Decisions](https://invisiblenetwork.ai/learn/nptel/110106368/15cb570ae032) (YouTube)
50. [Risk and Return - Part I](https://invisiblenetwork.ai/learn/nptel/110106368/aa3fb07f3456) (YouTube)
51. [Risk and Return - Part II](https://invisiblenetwork.ai/learn/nptel/110106368/75161d2188d1) (YouTube)
52. [Risk and Return: Individual Securities](https://invisiblenetwork.ai/learn/nptel/110106368/074e6e007b78) (YouTube)
53. [Risk and Return: Portfolio](https://invisiblenetwork.ai/learn/nptel/110106368/09fbda22fdef) (YouTube)
54. [Cost of Capital and Valuation - Part I](https://invisiblenetwork.ai/learn/nptel/110106368/f447e167c876) (YouTube)
55. [Cost of Capital and Valuation - Part II](https://invisiblenetwork.ai/learn/nptel/110106368/3e064b1c007a) (YouTube)
56. [Valuation and Capital Structure](https://invisiblenetwork.ai/learn/nptel/110106368/275b3929323d) (YouTube)
57. [Dividend and Other Payouts](https://invisiblenetwork.ai/learn/nptel/110106368/2721ef6d84eb) (YouTube)
