lecture plan -rashmi

7/31/2019 Lecture Plan -Rashmi

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Lecture Subject

BBA-204(Basic Accounting)

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Topic Name

Introduction and importance of accounting

Nature and types of accounting/ diff b/w financial,cost and mgmt accounting

Accounting concepts/Golden rules of accounting

accounting conventions/acntg principles and yhe institute of charted acnts of indiasystems of book-keeping and accounting/introduction of journalising/compound journal entry/practical problems

practical problems

passing journal entries/practical problems

ledger/diff b/w ledger and journal/rules regarding posting/use of the words TO and By

practical problems

Trial balance/objectives of trial balance/methods of trial balance

practical problems

voucher system/advantages and limitations of accounting

subdivision of a journal/cash journal/petty cash book/purchases journal

sales journal/Bill receivable and payable books

meaning and types of financial statements/nature and limitations of financial statement

profit and loss account/practical problems based on it

balance sheet/practical problems

practical problems

adjustment entries

practical problems

relationship between analysis and interpretation/steps involved in the financial statement analysis/techniques of

classifications of ratios /profitability of ratio

turnover ratio/financial ratio/advantages and limitations of ratiosScomputation of ratio

practical problems

meaning and preparation of cash flow statement

sources of cash/diff b/w cashflow and fundflow analysis/utilities and limitations of cashflow

fund flow meaning /uses/preparation/statement

marginal costing/absorption cost/direct costing

profit planning/break even analysis

limitations of breakeven chart



financial analysis



Lecture N Subject-Financial Mgmt.

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Topic Name Rashmi Saxena

Nature of FM/finance and related disciplines

Scope of FM/Traditional and Modern approach

investment decions/financing and dividend policy decision making

objectives of FM/profit and wealth maiximisation model

capital budgeting/meaning/importance

accounting rate of return,

pay back method

net terminal value

net present value,

internal rate of return

profitability index method/

Measurement of cost of capital:cost of debt,

cost of preference shares,

costs of equity shares,

calculation of overall cost of capital based on Historical and Market Weights

Operating Leverage

Financial Leverage

Capital Structure Decision

NI approach,

NOI approach

M M approach

Traditional approach.

Working Capital Management-Definition, importance,

factors affecting working capitalSources of raising working capital finance.



Lecture No Subject-Capital market and se

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Topic Name

Introduction of capital market/portfolio

Meaning /importance of investment

Investment categories

the investment process.

Structure of Indian Financial markets.Markets and their functions

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Major players in the capital market – NSE, OTCEL

Regional ExchangesRole of Broker, merchant banker, underwriter, depository

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Types of instruments in the Indian Market, Equity, Preference Shares, Debentures Convertible securities,

Bonds, Warrants, Options, fixed deposits

Derivatives, Debt Securitisation, Commercial Paper, Euro Issue etc.

Regulations of the, capital market in India. (introduction only)

Securities and contracts Regulation Act.

role of SEBI/ guidelines of SEBI

Security Valuation & Risk Analysis

Fundamental Approach to Valuation

Three stage stock valuation.

Systematic & unsystematic Risk. Expected Return & Risk

Expected Return & Risk

Common stock analysis/Economic Analysis

Forecasting & Stock Investment Decision,

Forecasting Techniques.Industry Analysis/Classification, Economy & Industry, Key Factor in Analysis,

Industry life cycle,

Techniques for evaluation

Company Analysis/Internal Information - Detailed Analysis.External Information.

Forecasting Company Earnings/

Earnings Model

margin approach.

Forecasting of Revenue & Expenses.



Rashmi Saxena



Lecture No Subject

BBA-vi( Equity research & portfolio mgmt)

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Topic Name

Introduction of equity research

Futures & Options: Rationale of Futures & Options

put & call,option value determination,

pricing strategiesBlack Scholes model.

Warrants & Convertible Futures//Stock index fixture

Stock index fixtures

portfolio strategies

fixed income securities,long term securities.

Technical Analysis & the efficient Market Theory/Technical analysis-market indicators

forecasting individual stock performance/charts,

efficient market theory

random walk and efficient market Hypothesis.

Portfolio Analysis: Traditional

Markowitz Optimisation

C-Diversification.

Portfolio selection/Risk & Preferences

Simple Sharp portfolio optimization

significance of Beta,

Traditional portfolio selection.

Capital Market Theory: CAPM

Arbitrage pricing theory

Managed Portfolio & their EvaluationAdvantage of managed portfolios

SEBI Guidelines relating to PMS.

Type of mutual Funds



Lecture No Subjects

MBA- Management control system

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Subject Topic Name

Management Control System

Basic concepts, nature and scope

Control environment –

Concept of goals and strategiesBehavioral considerations.

Responsibility Centers:

Investment centers

Profit centers,

Transfer Pricing: Objectives and methods.

Budgeting

Budget preparation

Types of budgets

Behavioral aspects of budgets.

Variance analysis and reporting

Performance analysis

Performance analysis and measurement

Impact on management compensation.

Modern control methods

JIT,

TQM

DSS

Control in service organisations.

lecture plan -rashmi

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