Session Delivery Plan (SDP) – Annexure 1
Course name: ACC 204 Financial Accounting
2.b Session coverage
Session Session Topic & Description (topics as
per the prescribed outlines – sec 2.4)
Pre-session
Readings/ chapter
numbers
Pedagogy
1
1,2
Lecture,
discussion,
practical exercises
Introduction to financial statements
Case: Tootsie Rolls
2
Classified balance sheet
4
Case: Hershey
3
Accrual basis of accounting
3
Case: Microsoft
4
Merchandising operations
5
Case: Walmart
5
Accounting for inventory
6
Case: Amazon
Simulation:
Lemonade Stand
Lecture,
discussion,
practical exercises
Lecture,
discussion,
practical exercises
Lecture,
discussion,
practical exercises
Lecture,
discussion,
practical
exercises,
simulation
6
Accounting for receivables
8
Lecture,
discussion,
practical exercises
7
Accounting for long term assets
9
Lecture,
discussion,
practical
exercises,
presentations
Case: Netflix
8
Accounting for liabilities
10
Case: Tesla
9
Accounting for shareholders’ equity
11, 12
Case: Bombardier
Lecture,
discussion,
practical exercises
Lecture,
discussion,
practical exercises
10
Cash flow statements
13
Case: Carnival
Cruises
11/12
Ratio analysis
14
Cases: General
Mills, Kellogg
Lecture,
discussion,
practical exercises
Lecture,
discussion,
practical exercises
Prescribed and recommended readings (Prescribed Textbook as per the course outlines. Pls provide
the details of articles and cases)
Detailed list of the prescribed and recommended readings in standard reference format.
Prescribed Reading:
Kimmel, P., Kieso, D. and Weygandt, J. (2013) Financial Accounting, 9th Edition. Wiley.
Financial Statements and Annual Reports:
1. Tootsie Roll:
https://www.annualreports.com/Company/tootsie-roll-industries-inc
2. The Hershey Company: https://www.annualreports.com/Company/hershey-co
3. Microsoft: https://www.microsoft.com/investor/reports/ar20/index.html
4. Walmart Inc.: https://corporate.walmart.com/media-library/document/2020-walmart-annualreport/_proxyDocument?id=00000171-a3ea-dfc0-af71-b3fea8490000
5. Amazon: https://s2.q4cdn.com/299287126/files/doc_financials/2021/ar/Amazon-2020Annual-Report.pdf
6. Netflix: https://ir.netflix.net/financials/financial-statements/default.aspx
7. General Motors: https://www.annualreports.com/Company/general-motors
8. Tesla:
https://www.annualreports.com/HostedData/AnnualReports/PDF/NASDAQ_TSLA_2020.pd
f
9. Bombardier: https://bombardier.com/en/investors/financial-reports
10. Carnival Cruises: https://www.carnivalcorp.com/financial-information/annual-reporting
11. General Mills: https://investors.generalmills.com/financial-information/annualreports/default.aspx
12. Kellogg: https://investor.kelloggs.com/financials/annual-reports/
Recommended Readings
Books
Dhamija, S. (2018) Financial Accounting for Managers, 3e. Pearson India.