ACCOUNTING FOR MANAGERS [AFM] Navneet Saxena Session Plan 1 Basic Concepts of Accounting - What is Accounting - Users of Accounting

Information Assumption Underlying Accounting Measurement - Forms of Business Organisation - Glossary - Accounting Equation - Meaning and Format of Journal Distinction between Journal and Ledger - Double-Entry System - Trial Balance - Trading Account - Profit and Loss Account - Forms of Balance Sheet - Components of Balance Sheet - Examples - Numericals Determining and Pricing the Physical Inventory Lecture

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Forms of Business, Terminology Journal, Ledger

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Trial Balance Final Accounts Profit & Loss Account Final Accounts Balance Sheet Final Accounts Inventory Valuation and Income Measurement Inventory Valuation and Income Measurement

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- Estimating Inventory Value

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10 Fixed Assets 11 Fixed Assets 12 Fixed Assets 13 Liabilities 14 Liabilities 15 Liabilities 16 Shareholders Equity 17 Shareholders Equity 18 Shareholders Equity 19 Shareholders Equity 20 Shareholders Equity 21 Class Test 22 Corporate Balance Sheet and Profit and Loss Accoun 23 Notes to the Accounts and Significant Accounting P 24 Understanding and Constructing Corporate Cash flow

- Determining Acquisition Cost - Depreciation Methods - Capital and Revenue Expenditure - Current Liabilities - Contingent Long-Term Liabilities - Debentures Payable - The Corporate Organisation - Share Capital, Dividends - Accounting for Share Capital - Preference Share Capital - Reserves Class Test - Objectives of Financial Statement Analysis

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- Standards of Comparison

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- Purposes, Uses and Structure

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25 Analysis of Financial Statements: Ratio - Using Financial Ratios - Techniques of Financial Analysis Analysis, 26 Auditors Report and Directors Report - Corporate Disclosure Policy 27 Corporate Governance Report 28 Understanding Time Value of Money 29 Present Value 30 Future Value 31 Annuity, Perpetuity 32 Capital Budgeting Techniques - Accounting, Capital Market and Corporate Governance - Time Value of Money - Present Value of a Single Cash Flow - Future Value of a Single Cash Flow - Future Value of an Annuity - Annuity of a Future Value

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- Net Present Value - Accounting Rate of Return - Profitability Lecture Index - Internal Rate of Return Numericals and Examples - Concept of Opportunity Cost of Capital - Book Value - Market Value - Weighted Average Cost of Capital - Cost of Equity - Cost of Debt - Cost of Preference Shares Cost of Retained Earnings - Relevance of Capital Structure - Net Income Approach - Net Operating Income Approach - MM Theory without Taxes - MM Theory with Taxes Lecture Lecture Lecture Lecture

33 Capital Budgeting Techniques 34 Capital Budgeting Techniques 35 Introduction to Cost of Capital 36 Weights for Cost of Capital

37 Cost of Capital

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38 Capital Structure 39 Miller-Modigliani Theory 40 MM Theory and Tax Implications

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