Lesson Plan
Name of the Faculty :
Discipline : MBA
Semester : Ist Sem
Subject : AFM (MB/102)
Lesson Plan Duration : (From July 2018 to Nov. 2018)
Work Load (Lecture / Practical) per week (In hours) : Lecture-04, Practicals-00
| Week | Theory | |
| Lecture Day | Topic
(Including Assignment Test) |
|
| 1 | 1st | Meaning nature and scope of different types of accounting |
| 2nd | Scope of different types of accounting | |
| 3rd | Comparison between different types of Accounting | |
| 4th | Accounting principles | |
| 2 | 1st | Indian accounting standards and IFRS |
| 2nd | Preparation of final accounts of company | |
| 3rd | Preparation of final accounts of company | |
| 4th | Final accounts of company with basic adjustments. | |
| 3 | 1st | Reading and understanding of Annual report |
| 2nd | Assignment | |
| 3rd | Test | |
| 4th | Analysis and interpretation of financial statements Meaning & Importance | |
| 4 | 1st | Techniques of financial statements |
| 2nd | ratio analysis | |
| 3rd | ratio analysis | |
| 4th | fund flow analysis | |
| 5 | 1st | cash flow analysis (AS-3) |
| 2nd | Assignment | |
| 3rd | Test | |
| 4th | Classification of costs | |
| 6
|
1st | preparation of cost sheet |
| 2nd | overview of standard costing | |
| 3rd | variance analysis | |
| 4th | material variance and labour variance | |
| 7 | 1st | Assignment |
| 2nd | Test | |
| 3rd | Budgetary control- meaning, need | |
| 4th | objectives, essentials of budgeting | |
| 8 | 1st | different types of budgets |
| 2nd | Cash budget, flexible budget | |
| 3rd | zero base budget | |
| 4th | marginal costing | |
| 9 | 1st | BEP analysis |
| 2nd | decision making for optimum sales mix, | |
| 3rd | exploring new markets | |
| 4th | Make/Buy decisions | |
| 10 | 1st | Expand/ contract decision |
| 2nd | Accepting and rejecting decision | |
| 3rd | Assignment | |
| 4th | Test | |