T.A.Pai Management Institute (Tapmi), Manipal: Basics of Accounting
T.A.Pai Management Institute (Tapmi), Manipal: Basics of Accounting
Programme: PGDM
Batch: 2021 - 2023
Term: 1
Course Name: Basics of Accounting – ACT 4001
Credits: 0 (10 Hours)
Course Instructors: Prof.Durga Prasad (Core), Prof.Vrishali Bhat (Core) &
Prof. Meera Aranha (Core)
INTRODUCTION:
The topics of the course cover financial accounting concepts. Management students need to
understand financial data and coordinate their decision making by using such data developed by
accounting executives. This requires an understanding on how financial statements are prepared
and the assumptions in their preparations rather than a mastery of accounting techniques.
CLO 1: Students will be able to prepare financial statements - income statement and balance sheet.
COURSE CONTENT:
1
PRESCRIBED TEXT BOOK:
REFERENCE BOOK:
Robert N. Anthony, David F. Hawkins, Kenneth A. Merchant (2008), Accounting: Text and Cases,
(12th edition), New Delhi: Tata McGraw Hill.
POLICY ON PLAGIARISM:
All students should be familiar with the Institute’s policy on academic integrity. Plagiarism in any
form will not be tolerated. Student will be penalized with 50% of his/her marks in case it is found
that the student has indulged in plagiarism.
Duration
Evaluation Weightage (%) Open / Close Book CLO Tested
(in minutes)
2
PART 2: SESSION PLAN
Sessio Topic
Pedagogy Readings
n
Introduction & Basic Accounting Text Book Chapter 1 and
1 Lecture, Problem Solving
Concepts Chapter 2
Introduction to Financial Statements Text Book Chapter 1 and
2 Lecture, Problem Solving
Chapter 2
Text Book Chapter 2
3-5 Transaction Analysis Lecture, Problem Solving
Music Mart
The complete accounting cycle – Lecture, Problem Solving Text Book Chapters 3&4
6
Preparation of Financial Statements and Case discussion Maynard Company (A
The complete accounting cycle – Lecture, Problem Solving Text Book Chapters 3&4
7
Preparation of Financial Statements and Case discussion Maynard Company (B)
The complete accounting cycle – Text Book Chapters 3&4
8 Lecture, Problem Solving
Preparation of Financial Statements Dispensers of California
Lecture, Problem Solving
The complete accounting cycle – Text Book Chapters 3&4
9 and Case discussion
Preparation of Financial Statements Lone Pine Café (A)
Lecture, Problem Solving Text Book Chapters 3&4
The complete accounting cycle –
10 and Case discussion Lone Pine Café (B)
Preparation of Financial Statements
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