Financial Accounting

Course Name: 

Financial Accounting (MBA 713)






Foundation Courses

Credits (L-T-P): 

(3-0-0) 3


Financial Accounting –– Concepts – Principles – Accounting Systems – Preparation of Financial Statements. Indian Accounting Standards – Creative. Accounting, Annual Report, Presentation and Analysis of Audit Reports and Directors Report. Human Resource Accounting – Fixed Assets and Depreciation Accounting – Inventory Valuation (Basic). - U.S.GAAP Framework and Indian Accounting Standards Framework -. Analysis of Financial Statements –Funds Flow Analysis – Ratio Analysis – Cash Flow Analysis - Cost Accounting – Cost classification Marginal Costing – Performance Budgeting – Cycle Costing – Strategic Cost Management.


1.Lyrich: Accounting for Management, Tata McGraw-Hill, New Delhi, 2001.
2. Maheswari S. N, Cost and Management Accounting, Sultan Chand and Co., New Delhi, 6th Edition 2001.
3. Narayan Swamy, R. Financial Accounting: A Managerial Perspective, PHI


School of Management

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K B Kiran, Professor and Head
School of Management, NITK, Surathkal
Srinivasanagar P.O, Mangalore - 575025
Karnataka, India.

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