References
Every source this site was built from, what was taken from each, and exactly which pages were rendered into the Source Viewer. Nothing here was written from memory — every claim on this site traces to one of these documents.
Any link like Textbook p. 47 or L3 slide 6 opens the actual page in a panel on the right. ←/→ to page through, Esc to close, and the File ↗ button opens the original document. Everything works offline, from pre-rendered images.
Primary sources — the ones that define the course
Financial Accounting and Analysis — 703TF0C004 · MBA Tech Semester VII · Indore Campus · Dr. Mahipal Gadhavi, with Dr. Geetha Iyer, Dr. Alaknanda Lonare and Dr. Shudha Madam 9 pages
What this site took from it: the definition of the M1 portion. The instruction plan pp. 3–4 marks Lectures 1–5 as "MT, Term Work, TEE" and Lecture 6 onwards as "Term Work, TEE" only — which is what fixes the Class Test scope at Units 1–3. It also supplies the assessment structure: Class Test 20 marks, 45 minutes p. 6, Term Work 10, Project 20.
Also worth reading yourself: the project brief pp. 5–7 — industry selection, ratio and DuPont analysis of two consecutive years against industry averages. That is Units 7–8 work and out of M1 scope, but it is 20 of your 50 ICA marks.
Financial Accounting and Analysis · 3 credits · 45 hours 2 pages
What this site took from it: the unit titles and descriptions, word for word. Unit 1 "Conceptual basis of Accounting — Introduction to Accounting, Accounting terms, GAAP, Capital and Revenue Expenditure" (6 hrs) · Unit 2 "Accounting Process — Steps in Accounting Cycle, Journal, Ledger, Trial Balance" (6 hrs) · Unit 3 "Depreciation Accounting — Factors Influencing Depreciation, Methods of Depreciation – Straight line, Written down value" (3 hrs).
The detail that shapes Unit 3: the syllabus names only two depreciation methods. The textbook describes seven. Know all seven by name; compute only these two.
Lecture decks
| Deck | Slides | What it contains | Used for |
|---|---|---|---|
| L1 — Fundamentals of Accounting Nature and purpose, Geetha Iyer Open deck |
31 | The Roopchand Khilonewalla case (slides 2–8) · evolution and Pacioli · the definition of accounting · nine users · nine purposes · three disciplines · GAAP and Ind AS · eleven accounting concepts · four Conceptual Testing scenarios (slides 26–29) | Unit 01 notes · Solve U1 Topic 2 |
| L2 — Basic Terms used in Accounting Open deck |
17 | Assets, orders of presentation, liabilities, owners' capital, the two senses of income, expenses · capital vs revenue vs deferred revenue expenditure · the "Identify" drill (9 items) and the "Classify" drill (12 items, with an answer key naming the account affected) · two case studies · capital and revenue receipts | Unit 01 §4 · Solve U1 Topic 4 |
| L3 — Accounting Process Open deck |
20 | The accounting cycle diagram · the T-account · debit and credit · four types of account · the golden rules tree · Journal proforma · the Shyam Enterprises illustration with its "receives order" trap · Ledger proforma and posting · the posted accounts · Trial Balance, the debit/credit balance rule, errors of principle and compensating errors · the XYZ Associates trial balance | Unit 02 notes · Solve U2 |
Faculty problem sheets — the most important source on this page
No past Class Test paper was supplied. These fifteen problems are the only direct evidence of what your faculty considers an exam-shaped question in this course — the topics chosen, the wordings used, the traps planted. Every one of the fifteen is worked in full on this site, in a two-column why / what to write layout.
| Sheet | Problems | What each tests | Worked in full |
|---|---|---|---|
| Journal 4 pages |
7 problems 60+ transactions |
Q1 Sachin — loan given vs taken, cheque given vs received, interest received from a named person, drawings Q2 Rahul — "for cash from X", "invoiced for cash", cash vs goods drawings, computer and machinery Q3 Arun — trade discount on purchases and on returns, cash discount Q4 X — compound opening entry, returns both ways, fire, free samples Q5 Valluvar — NEFT, debit card, net banking, Cash Deposit Machine, two amounts carried forward Q6 Mala — opening entry, capital as the balancing figure Q7 — full settlement both ways, insolvency, bad debt recovered |
Topic 2 and Topic 3 |
| Trial Balance 1 page |
3 problems | Q1 14 balances — returns both ways, bank overdraft. Tallies at ₹2,50,000 Q2 17 balances — does not tally; ₹600 Suspense required Q3 21 balances — both carriages Dr, "Received" items, Deposit with SBI vs Bank Loan. Tallies at ₹3,00,764 |
Topic 5 |
| Depreciation 1 page |
5 problems | Q1 ZEE Ltd — reconditioning capitalised, residual value, SLM Q2 15% WDV — work backwards from a given loss Q3 P & Q — one-fourth disposed, new machine the same day, WDV Q4 Sharma & Co — SLM, sale at exactly book value Q5 Bhushan & Co — three machines, two sales, four years, every trap at once |
Topic 2 and Topic 3 |
Textbook
New Age International (P) Ltd, 2009 · ISBN 978-81-224-2715-8 · 516 pages Chapters 1–5 and 7 rendered
Why this book and not the prescribed one. Your syllabus prescribes R. K. Arora, Financial Accounting: Fundamentals, Analysis and Reporting (Wiley, 2nd ed.) — which was not supplied. Rama Gopal was. It turns out to be a better fit for your situation than the prescribed text: it is written explicitly for non-commerce MBA students, and its preface says so directly — "Students who do not have any background in commerce related subject have been joining MBA… Present syllabus presupposes that the students already know the fundamentals of accounting and starts with the preparation of financial statements… This book starts with fundamentals."
One consequence to be aware of: where this book and your lecture deck differ on a convention, your deck wins. Two such differences are flagged on this site — the treatment of first-time painting of a new building, and which account goods drawings are credited to.
| Chapter | Printed pages | What was used | Where it appears |
|---|---|---|---|
| 1. Scope and Meaning of Accounting | pp. 1–22 | Pacioli and Chanakya · book-keeping vs accountancy · definition · users · branches · advantages · §1.10 seven limitations · §1.11 sixteen basic terms · 13 True/False · 6 MCQs | Unit 01 · Solve U1 T1 |
| 2. Generally Accepted Accounting Principles | pp. 23–40 | Need for principles · §2.5 concepts · §2.6 conventions · 17 True/False · 5 MCQs · a matching exercise · fill-in-the-blanks · 6 descriptive questions | Unit 01 §3 · Solve U1 T2 |
| 3. Double Entry Principles and Journal | pp. 41–70 | §3.2 double entry and the accounting equation (Cherry & Co) · §3.3 classification and the three golden rules, with the cash-is-real / bank-is-personal warning and fictitious assets · §3.4 arithmetical vs financial accuracy · §3.5 the cycle · §3.6 journalising · §3.7 Tips for Journalising (A)–(H) · 10 illustrations | Unit 02 · Decision Engine |
| 4. Ledger Posting and Trial Balance | pp. 71–88 | §4.2 ledger and the Cash Book is both point · §4.4 the ten-row journal-vs-ledger table · §4.5 advantages · §4.6 four posting rules and To/By · §4.7 compound entries · §4.8 balancing · §4.10 trial balance · 6 illustrations including Illustration 4 (six tricky postings) and Illustration 6 (correct the trial balance) | Unit 02 §4–5 · Solve U2 T4–T5 |
| 5. Final Accounts with Adjustments | pp. 89–110 | Rendered for context only. This is Unit 4 — outside the M1 portion. Cited where an M1 topic points forward: outstanding and prepaid expenses, depreciation as an adjustment, closing stock. | Referenced, not taught |
| 7. Depreciation | pp. 155–176 | §7.2 meaning and Pickles' definition · §7.3 the five causes · §7.4 three objectives · §7.5 all seven methods with merits and demerits · §7.6 changing the method · §7.7 the three computation factors and the period-of-holding rule · §7.8 the two accounting methods · §7.9 sale of a fixed asset · 3 illustrations · 16 True/False · 5 MCQs · 8 descriptive · 5 interview questions | Unit 03 · Solve U3 |
Page numbers throughout this site are the printed page numbers of the book, not PDF page numbers. The PDF carries 19 pages of front matter, so printed page p is PDF page p + 19. Only the chapters listed above were rendered into the Source Viewer — Chapter 6 (Inventory Valuation) and Chapters 8 onwards are outside the M1 portion.
In the FAA folder but outside the M1 portion
These documents were supplied and reviewed, and deliberately not built into this site. They belong to Units 4 and 6–9 — Lectures 6 onwards, which the Course Policy marks "Term Work, TEE" and never "MT" CP pp. 3–4.
| Document | Belongs to | Examined in |
|---|---|---|
| L 5 Final Accounts.docx | Unit 4 — Final Accounts of a sole trader with adjustments | Term Work, TEE |
| Vertical Balance Sheet as at.docx Vertical Revenue Statement for the year ended.docx | Unit 6 — Corporate financial statements for analysis | Term Work |
| Financial Ratios.pptx · Financial Ratios Practice Problem.docx · handwritten ratio notes | Unit 7 — Liquidity, leverage, profitability, valuation and activity ratios. Now built as a separate Term End section: Building Blocks · Formulas · Solve (deck 52 slides, sheet 3 pp., notes pp. 25–41) | Term Work, TEE, and the Project |
| Common size statements.docx | Unit 8 — Common size statements | Term Work, TEE |
Roughly half the files in your FAA folder are Term-End material. If you revise from the folder rather than from the instruction plan, you will spend time on ratio analysis and final accounts that the Class Test cannot ask you about — while the three faculty problem sheets that are in scope sit unworked. Scope is set by the instruction plan, not by what happens to be in the folder.
How this site was built
| Step | What happens |
|---|---|
scripts/render_sources.py | Converts the .pptx and .docx sources to PDF via LibreOffice (cached in scripts/.officepdf/), then renders every source to page images with pdftoppm at 110 dpi. The textbook is rendered only for the cited chapter ranges, and its images are named by printed page number so a citation maps straight onto a file. |
scripts/gen_manifest.py | Scans assets/sources/ and writes js/sources.js — the manifest the Source Viewer reads. |
| Result | 217 rendered pages across 9 sources. Everything works offline, from the filesystem, with no network access. |
To re-render after adding a source: python3 scripts/render_sources.py then python3 scripts/gen_manifest.py. Both are idempotent — already-rendered folders are skipped.
A past Class Test paper. None was supplied, so every claim here about what the test will look like is an inference from the instruction plan and from which topics your faculty chose to issue problem sheets for. That inference is well-founded — three of five MT lectures are "Numerical Problems" and all three problem sheets serve them — but it is an inference, not evidence. If you can get hold of a previous year's paper, it is worth more than anything on this page.