A basic computer skills course introduces fundamental concepts and practical applications necessary for effective use of computers. It typically covers essential topics such as operating system navigation , file management, basic troubleshooting, internet browsing, email usage, and an introduction to common software like word processors and spreadsheets. Students learn to create, edit, and manage documents, understand computer security basics, and gain confidence in using technology for everyday tasks. The course aims to equip learners with foundational skills that are essential in both personal and professional environments in today's digital world.
- Teacher: SHIMA A. N.
FIANCIAL ACCOUNTING
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COURSE CODE NO: DSC 203 HOURS PER WEEK: 5 COURSE TITLE: Financial Accounting INSTRUCTOR-IN-CHARGE: Ms Anuradha Emani COURSE TYPE: DSC 203 CLASS: II BBA - SEMESTER-II |
Course Description:
This course introduces the principles and practices of financial accounting, providing students with the knowledge and skills necessary to analyze, record, and report financial transactions for businesses. Students will learn to prepare and interpret financial statements, apply accounting standards, and understand the importance of accurate financial reporting for decision-making.
COURSE OBJECTIVES:
1. To familiarize students with the mechanics of preparation of financial statements
2. To understand corporate financial statements.
3. To analysis and interpret financial statements
4. To learn Ratio analysis
5. To gain knowledge of Indian Accounting Standards
COURSE OUTCOMES:
1. Understand the Accounting Process
2. Preparation of Journal, Ledger, Trial Balance and Final Accounts
3. Analyse performance of companies using ratio Analysis
4. Understand the need and importance of Accounting Standards
SYLLABUS
UNIT - I: INTRODUCTION TO FINANCIAL ACCOUNTING :
Accounting as an Information System - Importance and Scope - Limitations - Uses of
accounting information - Accounting Principles - Accounting Concepts - Principles and
Conventions – Generally Accepted Accounting Principles (GAAPs)
UNIT - II: TYPES OF BOOKS (PRIMARY AND SECONDARY) :
Nature of Accounts - The Accounting Equation - Rules of Debit and Credit - Recording
Transactions in Journal - Preparation of Ledger Accounts - Ledger balancing - Opening
and Closing Entries - Preparation of Trial Balance
UNIT - III: PREPARATION OF FINANCIAL STATEMENTS :
Trading Account - Profit & Loss Account and Balance Sheet - Adjustment Entries -
Understanding contents of financial statements of a joint stock company as per the
Companies Act 2013
UNIT - IV : FINANCIAL STATEMENT ANALYSIS USING RATIOS :
Financial statement analysis - Sources of information - Techniques of financial statement
analysis - Horizontal analysis - Vertical analysis and Ratio Analysis - Financial Ratios -
Meaning and Usefulness of Financial Ratios - Analysis of ratios - Liquidity Ratios -
Solvency Ratios - Profitability Ratios and Turnover Ratios - Limitations of ratio analysis
UNIT – V : INDIAN ACCOUNTING STANDARDS (IND-AS) :
Concept - Benefits - Procedure for issuing Ind-AS in India - Salient features of Ind-AS
issued by ICAI - International Financial Reporting Standards (IFRS) - Features - Uses and
objectives of IFRS - IFRS issued by IASB
- Teacher: ANURADHA EMANI
The course addresses the English language needs of the students at the undergraduate level. The focus will be upon five categories: Prose, Poetry, Vocabulary, Soft Skills and Grammar. In addition to these, the last two units focus on developing the speaking skills of students. Overall the course will focus upon the critical thinking faculties of the students concerning academic, linguistic, political, literary and ethical concepts.
The syllabus has been designed to develop the linguistic and communicative competence of undergraduate students. The teachers also ask comprehension questions to stimulate discussion and based on the discussions the students are made to write short paragraphs /essays and participate in group discussions.
- Teacher: SAIKIRAN D
COURSE OBJECTIVES:
1. To provide the student an understanding of basic statistical tools to apply for
management problems and analysis.
2. To learn data gathering and tabulation
3. To apply measures of central tendency
4. To understand the significance of dispersion
5. To learn about skewness, kurtosis, correlation and regression.
- Teacher: RAJANI THOMAS
Course Summary:
The field of Organisational Behaviour (OB) is concerned with the study of what people do in an organization, why they do it, and how that behavior affects the performance of the organization.
Course Objectives
1. To gain the understanding of the concept of Organizational Behavior.
2. To Understand the theories of Motivation, Group processes and Group dynamism
3. To understand the concept of change in organization.
4. To gain insights on factors influencing Organizational Culture.
Course Outcomes
1. Upon the Completion of the course, students will be able to demonstrate the applicability of the concept of organizational behavior to understand the behavior of people in the organization.
2. Demonstrate the applicability of analyzing the complexities associated with management of individual behavior in the organization.
3. Analyze the complexities associated with management of the group behavior in the organization.
4. Demonstrate how the organizational behavior can integrate in understanding the motivation (why) behind behavior of people in the organization.
- Teacher: Dr HIMANI RAVAL