Course Content

Other Courses

Tribhuvan university BBS 2013 Syllabus Accounting for Financial Analysis

Accounting for Financial Analysis - Syllabus

Course Overview and Structure
Syllabus Notes Old Questions Unit Wise Questions Question Bank

Embark on a profound academic exploration as you delve into the Accounting for Financial Analysis course (Accounting for Financial Analysis) within the distinguished Tribhuvan university's BBS department. Aligned with the 2013 Syllabus, this course (MGT 211) seamlessly merges theoretical frameworks with practical sessions, ensuring a comprehensive understanding of the subject. Rigorous assessment based on a 100 marks system, coupled with a challenging passing threshold of , propels students to strive for excellence, fostering a deeper grasp of the course content.

This 3 credit-hour journey unfolds as a holistic learning experience, bridging theory and application. Beyond theoretical comprehension, students actively engage in practical sessions, acquiring valuable skills for real-world scenarios. Immerse yourself in this well-structured course, where each element, from the course description to interactive sessions, is meticulously crafted to shape a well-rounded and insightful academic experience.


Course Objectives

The objectives of the course are to provide the students with the knowledge required to analyze financial statement for decision making including longterm investment decisions.

The course further attempts to provide sound knowledge required for higher studies in capital planning, analysis of financial statement and investment decisions.


Course Description

This course contains company, conceptual and theoretical foundation, financial statement of the company, analysis of financial statement

a company, company growth, merger, combination and liquidation, depreciation and its effect in financial statement of a company, price level changes, long-term planning – capital budgeting.

Units

Key Topics

  • Nature of Internship
    CO-1

    The internship work should be relevant to the field of computer science and information technology, with a minimum duration of 180 hours or ten weeks.

  • Phases of Internship
    CO-2

    The internship evaluation consists of three phases: Proposal Submission, Mid-Term Submission, and Final Submission.

  • Provision of Supervision
    CO-3

    A regular faculty member of the college is assigned as a supervisor to supervise the students throughout the internship period.

  • Provision of Mentorship
    CO-4

    A regular employee of the intern providing organization is assigned as a mentor to guide the students throughout the internship period.

Key Topics

  • File Concept
    FI-1

    Understanding the concept of a file and its importance in C programming.

  • File Operations
    FI-2

    Opening, closing, naming, and basic operations on files in C.

  • File Input/Output
    FI-3

    Reading data from and writing data to a file in C, including functions such as fgetc(), fputc(), fprintf(), and fscanf().

  • Random Access in Files
    FI-4

    Using functions ftell(), fseek(), and rewind() to access and manipulate file pointers in C.

  • Error Handling in Files
    FI-5

    Detecting and handling errors in file operations using feof() and ferror() functions in C.

Meaning, importance and objectives of financial statement analysis, internationally accepted standard and financial statement, ratio analysis-concept, uses, importance and limitations, types of ratios computation and interpretation: liquidity, leverage, activity / turnover, profitability and earning evaluation ratio for evaluating the financial performance of the company.

Key Topics

  • Nature of Internship
    CO-1

    The internship work should be relevant to the field of computer science and information technology, with a minimum duration of 180 hours or ten weeks.

  • Phases of Internship
    CO-2

    The internship evaluation consists of three phases: Proposal Submission, Mid-Term Submission, and Final Submission.

  • Provision of Supervision
    CO-3

    A regular faculty member of the college is assigned as a supervisor to supervise the students throughout the internship period.

  • Provision of Mentorship
    CO-4

    A regular employee of the intern providing organization is assigned as a mentor to guide the students throughout the internship period.

  • Evaluation Scheme
    CO-5

    The evaluation scheme consists of Proposal Defense, Midterm, and Final Defense, with a total of 200 marks.

  • Report Contents
    CO-6

    The internship report should contain prescribed content flow, including introduction, problem statement, objectives, and references.

  • Citation and Referencing
    CO-7

    The citation and referencing standard should be APA referencing standard, with proper citation and referencing in the document.

  • Report Format Standards
    CO-8

    The report format standards include page number, page size and margin, paragraph style, text font, section headings, figures and tables.

- Depreciation – Concept and need

- Accounting treatment under following Method of Depreciation 

– Original Cost Method, Diminishing Balance Method, Revaluation Method, Machine Hour Rate Method, Annuity Method, Depreciation Fund Method, Insurance Policy Method, and Sum of Year Digit Method and Change of Depreciation Method and their effects.


- Concept of Price Level Changes – Inflation and Deflation

- Current Purchasing Power-accounting: Concept and Preparation of

   Financial Statements after Price Level Adjustments.

- Current Cost Accounting: Concept and determination

  o Current Replacement Cost, Net Realizable Value of assets

  o Depreciation Adjustment

  o Holding Gains

  o Inventory Adjustment

  o Cost of Sales Adjustment

  o Monetary Working Capital Adjustment

  o Gearing Adjustment

  o Current Cost Reserve

- Preparation of:

  o Current Cost Profit and Loss Account

  o Current Cost Balance Sheet


Key Topics

  • Proposition and Truth Function
    LO-1

    Introduction to propositions and truth functions, including the concept of a proposition and the rules of truth functions.

  • Propositional Logic
    LO-2

    Study of propositional logic, including the syntax and semantics of propositional logic, and how to express statements in propositional logic.

  • Expressing Statements in Logic
    LO-3

    Techniques for expressing statements in propositional logic, including how to translate English sentences into logical statements.

  • Predicate Logic
    LO-4

    Introduction to predicate logic, including the syntax and semantics of predicate logic, and how to express statements in predicate logic.

  • Validity
    LO-5

    Concept of validity in logic, including how to determine whether an argument is valid or invalid.

  • Informal Deduction in Predicate Logic
    LO-6

    Techniques for informal deduction in predicate logic, including how to use rules of inference to derive conclusions.

  • Rules of Inference and Proofs
    LO-7

    Study of rules of inference and proofs in logic, including how to construct and analyze proofs.

  • Informal Proofs and Formal Proofs
    LO-8

    Comparison of informal and formal proofs in logic, including the advantages and disadvantages of each approach.