01
Financial Accounting
Foundation
ACC·001
The Accounting Equation
The fundamental identity that governs every financial transaction: Assets = Liabilities + Equity.
- Assets: Resources owned — cash, inventory, equipment, receivables
- Liabilities: Obligations owed — loans, payables, deferred revenue
- Equity: Owner's residual claim = Assets − Liabilities
- Double-entry rule: Every transaction changes ≥2 accounts, keeping the equation balanced
- Example: Buy inventory ₹50k on credit → Inventory ↑₹50k, Accounts Payable ↑₹50k
ACC·002
Debit & Credit Rules
Debit (Dr) is a left-side entry; Credit (Cr) is a right-side entry. Effect depends on account type.
| Account Type | Debit | Credit |
|---|---|---|
| Asset | ↑ Increase | ↓ Decrease |
| Liability | ↓ Decrease | ↑ Increase |
| Equity | ↓ Decrease | ↑ Increase |
| Revenue | ↓ Decrease | ↑ Increase |
| Expense | ↑ Increase | ↓ Decrease |
Memory: DEAD CLIC — Debits increase Expenses, Assets, Drawings; Credits increase Liabilities, Income, Capital.
ACC·003
Accounting Standards
Rules ensuring consistency, comparability, and reliability of financial statements.
- GAAP (India/US): Generally Accepted Accounting Principles — rule-based
- Ind AS: Indian Accounting Standards aligned with IFRS, mandatory for listed firms
- IFRS: International Financial Reporting Standards — principles-based, used globally
- Key principles: Going concern, accrual, consistency, prudence, materiality
- Accrual vs Cash: Accrual records when earned/incurred, not when cash flows
The Three Financial Statements
ACC·004
Profit & Loss Statement (Income Statement)
Shows revenue, expenses, and profit/loss over a specific period (month, quarter, year).
Revenue section
- Gross revenue / Net sales
- Less: Discounts, returns
- = Net revenue
Operating section
- Less: COGS → Gross Profit
- Less: Operating expenses (SG&A, R&D)
- = EBIT (Operating profit)
Below-the-line
- Less: Interest (finance cost)
- = EBT (Profit before tax)
- Less: Tax → Net Profit (PAT)
Key terms: EBITDA (earnings before interest, tax, depreciation, amortisation) — widely used to assess operating cash profitability. Revenue ≠ Cash received (due to credit sales).
ACC·005
Balance Sheet
Snapshot of what a company owns (assets) and owes (liabilities + equity) at a specific date.
Assets side
- Non-current assets: PPE, intangibles, investments
- Current assets: Inventory, debtors, cash, prepaid expenses
- Listed in decreasing order of permanence
Liabilities & Equity side
- Equity: Share capital + Retained earnings
- Non-current liabilities: Long-term debt, deferred tax
- Current liabilities: Payables, short-term loans, accruals
ACC·006
Cash Flow Statement
Tracks actual cash inflows and outflows across three activities. Profit ≠ Cash.
Operating (CFO)
- Core business cash flows
- Net income ± working capital changes
- Add back depreciation (non-cash)
Investing (CFI)
- Purchase/sale of assets (capex)
- Investments in subsidiaries
- Usually negative for growing firms
Financing (CFF)
- Debt raised or repaid
- Equity issued or buybacks
- Dividends paid
Why it matters: A company can show profit but go bankrupt from poor cash flow. Cash is king in real operations.
Ratio Analysis
ACC·007
Key Financial Ratios
Standardised metrics that allow comparison across companies and time periods.
| Category | Ratio | Formula | Interpretation |
|---|---|---|---|
| Liquidity | Current Ratio | Current Assets / Current Liabilities | >1 = can pay short-term debts |
| Liquidity | Quick Ratio | (CA − Inventory) / CL | Stricter; excludes illiquid inventory |
| Profitability | Gross Margin | (Revenue − COGS) / Revenue | % left after production cost |
| Profitability | Net Margin | Net Profit / Revenue | % of each ₹ that becomes profit |
| Profitability | ROE | Net Profit / Shareholders' Equity | Return earned on equity invested |
| Profitability | ROA | Net Profit / Total Assets | How efficiently assets generate profit |
| Leverage | Debt/Equity | Total Debt / Equity | Financial risk; higher = more leveraged |
| Leverage | Interest Coverage | EBIT / Interest Expense | >3 considered safe |
| Efficiency | Asset Turnover | Revenue / Total Assets | Revenue generated per ₹ of assets |
| Efficiency | Inventory Days | (Inventory / COGS) × 365 | Days inventory is held; lower = better |
| Efficiency | Debtor Days | (Debtors / Revenue) × 365 | Days to collect receivables; lower = better |
ACC·008
DuPont Analysis
Breaks ROE into three drivers to diagnose where return comes from.
ROE = Net Margin × Asset Turnover × Equity Multiplier
- Net Margin: Profitability efficiency
- Asset Turnover: Asset utilisation efficiency
- Equity Multiplier: Financial leverage (Assets/Equity)
- Two firms with same ROE can have very different risk profiles
ACC·009
Depreciation
Systematic allocation of a tangible asset's cost over its useful life. Non-cash expense.
- Straight-line (SLM): Equal charge each year = (Cost − Salvage) / Useful life
- Written-down value (WDV): Fixed % on book value — higher charge in early years
- Units of production: Based on actual usage/output
- Impact: Reduces profit, reduces tax, reduces asset value on balance sheet
- Does not affect cash flow directly — added back in CFO section
Inventory & Working Capital
ACC·010
Inventory Valuation Methods
Different methods of assigning cost to inventory sold and remaining stock.
| Method | Assumes | Rising prices → COGS |
|---|---|---|
| FIFO | First in, first out | Lower COGS, higher profit |
| LIFO* | Last in, first out | Higher COGS, lower profit |
| Weighted Avg | Average cost | Between FIFO and LIFO |
*LIFO not allowed under IFRS/Ind AS. India uses FIFO or Weighted Average.
ACC·011
Working Capital
Short-term operational liquidity: Working Capital = Current Assets − Current Liabilities.
- Components: Inventory, debtors, cash minus creditors and short-term borrowings
- Cash Conversion Cycle: Inventory Days + Debtor Days − Creditor Days
- Negative WC: Can be fine (e.g., FMCG/retail collect before paying suppliers)
- High WC: May signal inefficiency or over-stocking
CCC = Inventory Days + Debtor Days − Creditor Days
02
Statistics for Management
Descriptive Statistics
STA·001
Measures of Central Tendency
Single values that summarise the "centre" of a dataset.
- Mean (μ / x̄): Sum of all values / n — sensitive to outliers
- Median: Middle value when sorted — robust to outliers; preferred for income/salary data
- Mode: Most frequent value — relevant for categorical data
- Right-skewed: Mean > Median > Mode (long tail to right)
- Left-skewed: Mean < Median < Mode
- Geometric mean: n-th root of product — used for growth rates
STA·002
Measures of Dispersion
How spread out the data is around the central value.
- Range: Max − Min — simple but affected by outliers
- Variance (σ²): Average squared deviation from the mean
- Standard Deviation (σ): √Variance — same units as original data
- CV (Coefficient of Variation): σ/μ × 100 — compares spread across different scales
- IQR: Q3 − Q1 — robust to outliers; used in box plots
σ = √[ Σ(xi − μ)² / N ]
STA·003
Normal Distribution
Bell-shaped symmetric distribution — the foundation of most statistical inference.
- Mean = Median = Mode for a perfect normal curve
- Empirical rule: 68% within ±1σ, 95% within ±2σ, 99.7% within ±3σ
- Z-score: z = (x − μ)/σ — standardises any observation
- Standard normal: N(0,1) — mean 0, SD 1
- CLT: Sample means tend toward normal distribution regardless of population shape
Z = (X − μ) / σ
Probability
STA·004
Probability Rules
P(event) = favourable outcomes / total equally-likely outcomes. Range: [0, 1].
- Addition rule: P(A∪B) = P(A) + P(B) − P(A∩B)
- Multiplication (independent): P(A∩B) = P(A) × P(B)
- Conditional probability: P(A|B) = P(A∩B) / P(B)
- Complement: P(A') = 1 − P(A)
- Mutually exclusive: P(A∩B) = 0
- Bayes' theorem: Updates probability given new evidence
STA·005
Probability Distributions
Mathematical functions describing all possible outcomes and their likelihoods.
| Distribution | Type | Use case |
|---|---|---|
| Binomial | Discrete | n trials, success/fail (e.g., defect rate) |
| Poisson | Discrete | Events per unit time (arrivals, defects) |
| Normal | Continuous | Heights, returns, errors |
| Uniform | Continuous | Equal likelihood (simulation, RNG) |
| Exponential | Continuous | Time between events (queues) |
Inferential Statistics
STA·006
Hypothesis Testing
Framework for making decisions about a population based on sample data.
1
State H₀, H₁
Null hypothesis (no effect) and alternative
2
Set α
Significance level — usually 0.05 (5%)
3
Choose test
z-test, t-test, chi-square, ANOVA
4
Compute p-value
Probability of observed result if H₀ true
5
Decision
p < α → reject H₀. Otherwise → fail to reject
Type I Error (α)
Rejecting a true H₀ — false positive. Controlled by setting α level.
Type II Error (β)
Failing to reject a false H₀ — false negative. Power = 1 − β.
STA·007
Correlation & Covariance
Measures of the linear relationship between two variables.
- Covariance: Direction of relationship — positive or negative
- Pearson r: Standardised; range −1 to +1
- r = +1: Perfect positive linear relationship
- r = 0: No linear relationship (may still have non-linear)
- r = −1: Perfect negative linear relationship
- Correlation ≠ Causation — critical for MBA case analysis
STA·008
Regression Analysis
Models the relationship between a dependent variable (Y) and one or more independent variables (X).
Y = β₀ + β₁X + ε
- β₀: Intercept — value of Y when X = 0
- β₁: Slope — change in Y per unit change in X
- R²: Coefficient of determination — % of Y's variance explained by X
- Adjusted R²: Penalises for extra variables (use in multiple regression)
- Uses in MBA: Sales forecasting, cost drivers, pricing elasticity, HR analytics
STA·009
Sampling Methods
Techniques for selecting a representative subset from a population.
Simple RandomEvery unit has equal probability
StratifiedDivide into groups, sample from each
ClusterSample entire clusters randomly
SystematicEvery k-th unit from list
ConvenienceEasily available units (biased)
JudgementExpert selects sample
03
Quantitative Methods & Maths
Business Arithmetic
MTH·001
Percentages & Growth Rates
Essential for any financial or operational calculation in MBA.
- % Change: (New − Old) / Old × 100
- % of: Part / Whole × 100
- Do not add % over years: ₹100 at 10% for 3 years = ₹133.1, not ₹130
- Successive discounts: 20% + 30% ≠ 50%; actual = 1−(0.8×0.7) = 44%
- Markup vs Margin: Markup = Profit/Cost; Margin = Profit/Revenue
MTH·002
CAGR — Compound Annual Growth Rate
The smoothed annualised growth rate of an investment or metric over a period.
CAGR = (End / Start)^(1/n) − 1
- n: Number of years
- Use: Revenue growth, market size projections, portfolio returns
- Rule of 72: Doubling time ≈ 72 / CAGR%. At 12%, doubles in ~6 years
- CAGR vs Average: CAGR accounts for compounding; arithmetic average does not
MTH·003
Ratio & Proportion
Fundamental to case studies, market sizing, and operational benchmarking.
- Ratio a:b: Relative sizes; simplify by dividing by GCD
- Proportion: Two ratios equal each other: a/b = c/d
- Mixture problems: Weighted average = (a×w₁ + b×w₂) / (w₁+w₂)
- Productivity ratio: Output / Input — used in operations and HR
Time Value of Money
MTH·004
Time Value of Money (TVM)
A rupee today is worth more than a rupee in the future, because of earning potential (opportunity cost).
Future Value (FV)
FV = PV × (1 + r)^n
₹10,000 at 10% for 5 years → ₹16,105
Present Value (PV)
PV = FV / (1 + r)^n
₹1,000 in 3 years at 8% → PV = ₹794
- Discount rate: Required rate of return; reflects risk and opportunity cost
- Annuity: Equal periodic payments; PV annuity = PMT × [1−(1+r)^-n]/r
- Perpetuity: Infinite equal payments; PV = PMT/r
MTH·005
NPV & IRR
Capital budgeting tools for evaluating long-term investments.
- NPV: Sum of PV of all cash flows − Initial investment
- Decision: NPV > 0 → accept; NPV < 0 → reject
- IRR: Discount rate at which NPV = 0
- IRR rule: Accept if IRR > cost of capital (hurdle rate)
- Conflict: NPV and IRR can conflict for mutually exclusive projects — use NPV
- Payback period: Simpler — time to recover initial investment; ignores time value
NPV = Σ [CFₜ / (1+r)ᵗ] − C₀
MTH·006
EMI & Loan Calculations
Equated Monthly Instalment — fixed amount paid monthly to service a loan.
EMI = P × r × (1+r)^n / [(1+r)^n − 1]
- P: Principal loan amount
- r: Monthly interest rate = Annual rate / 12
- n: Number of monthly payments
- In early months, most of EMI is interest; principal portion rises over time (amortisation)
Cost & Operations Maths
MTH·007
Breakeven Analysis
The point at which total revenue equals total cost — no profit, no loss.
- Contribution Margin (CM): Selling Price − Variable Cost per unit
- Breakeven Units: Fixed Costs / CM per unit
- Breakeven Revenue: Fixed Costs / CM ratio
- CM Ratio: CM per unit / Selling Price
- Margin of Safety: (Actual − Breakeven) / Actual — how far from breakeven
- Operating leverage: High fixed costs → profits rise faster once breakeven passed
BEP = Fixed Costs / (Price − Variable Cost)
MTH·008
Linear Programming (Intro)
Optimisation technique for maximising/minimising an objective subject to constraints.
- Objective function: What you want to maximise (profit) or minimise (cost)
- Decision variables: What you can control (units produced)
- Constraints: Resource limits (labour, material, machine hours)
- Feasible region: Area satisfying all constraints
- Optimal solution: At a corner point of the feasible region
- Simplex method: Algorithm for solving LP — used in Excel Solver
MTH·009
Index Numbers & Data Interpretation
Relative measures that track changes over time — essential for case study data analysis.
- Index: (Current Value / Base Value) × 100
- CPI: Consumer Price Index — tracks inflation
- WPI: Wholesale Price Index — tracks producer prices
- Real vs Nominal: Real removes inflation effect; Real = Nominal / (1 + inflation rate)
- Laspeyres index: Uses base period quantities
- Paasche index: Uses current period quantities
04
Business Studies & Management
Strategy Frameworks
BUS·001
Porter's Five Forces
Michael Porter's (1979) framework for assessing industry attractiveness and competitive intensity.
Threat of new entrants
- Barriers: capital, patents, brand loyalty, scale, regulation
- High barriers → protected incumbents
Bargaining power of buyers
- Many buyers → low power
- Price sensitivity, switching costs, volume
Bargaining power of suppliers
- Few suppliers → high power
- Switching cost, uniqueness of input
Threat of substitutes
- Alternative products meeting same need
- Ola vs car ownership; WhatsApp vs SMS
Competitive rivalry
- Number, size, diversity of competitors
- Industry growth rate; exit barriers
Application
- All 5 forces strong → low profitability
- Used before SWOT in case studies
BUS·002
SWOT Analysis
Internal (S,W) and external (O,T) situational analysis tool.
StrengthsInternal advantages: brand, IP, talent, cost
WeaknessesInternal gaps: debt, skill gaps, old tech
OpportunitiesExternal: new markets, trends, regulations
ThreatsExternal: competition, regulation, disruption
TOWS matrix extends SWOT: SO (use strengths to exploit opportunities), ST, WO, WT strategies.
BUS·003
PESTLE Analysis
Macro-environment scanning framework — used before entering a market or forming strategy.
- Political: Government stability, trade policy, tax regime
- Economic: GDP growth, inflation, interest rates, unemployment
- Social: Demographics, culture, education, health trends
- Technological: R&D, automation, digital infrastructure
- Legal: Labour law, IP law, consumer protection
- Environmental: Climate risk, ESG regulations, resource scarcity
BUS·004
BCG Matrix
Boston Consulting Group's portfolio analysis tool — 2×2 of market growth vs relative market share.
| Quadrant | Growth | Market Share | Strategy |
|---|---|---|---|
| ⭐ Stars | High | High | Invest heavily |
| 🐄 Cash Cows | Low | High | Milk for cash |
| ❓ Question Marks | High | Low | Invest or divest |
| 🐕 Dogs | Low | Low | Divest / harvest |
Marketing
BUS·005
Marketing Mix — 4P & 7P
Jerome McCarthy's 4Ps (1960) extended to 7Ps for services by Booms & Bitner (1981).
Product
- Features, quality, design
- Product life cycle: intro → growth → maturity → decline
- Branding, packaging, warranty
Price
- Cost-plus, value-based, competitive
- Penetration vs skimming
- Price elasticity of demand
Place (Distribution)
- Direct vs indirect channels
- Intensive, selective, exclusive
- Supply chain, logistics
Promotion
- Advertising, PR, sales promo
- Push vs pull strategy
- Digital marketing, SEO
People (7P)
- Service quality depends on staff
- Training, empowerment, culture
Process & Physical Evidence (7P)
- Service delivery system
- Tangible cues: ambiance, brochures, uniforms
BUS·006
STP — Segmentation, Targeting, Positioning
Foundation of modern marketing strategy — choose who to serve and how to be perceived.
- Segmentation: Divide market by demographics, psychographics, behaviour, geography
- Targeting: Evaluate segments by size, growth, attractiveness, fit
- Positioning: How you want to be perceived vs competitors — perceptual map
- Value proposition: Clear statement of why a customer should choose you
- Positioning statement: "For [target] who [need], our [product] [benefit], unlike [competitor], we [differentiator]"
Organisational Behaviour & HRM
BUS·007
Maslow's Hierarchy of Needs
Abraham Maslow (1943) — five-tier model of human motivation, often applied in HRM and marketing.
PHYS
Physiological
Food, water, shelter, wages
SAFE
Safety
Job security, health, stability
SOCL
Social
Belonging, teamwork, culture
ESTM
Esteem
Recognition, status, promotion
SELF
Self-actualisation
Autonomy, purpose, growth
BUS·008
Leadership Styles
Different approaches to influencing and directing a team — context determines effectiveness.
| Style | Key trait | Best for |
|---|---|---|
| Autocratic | Unilateral decisions | Crisis, low-skill teams |
| Democratic | Team input, shared decisions | Creative, expert teams |
| Laissez-faire | Minimal intervention | Highly skilled, self-motivated |
| Transformational | Inspire vision, change | Turnarounds, growth phases |
| Transactional | Reward/punish based on KPIs | Routine, measurable tasks |
| Servant | Leader serves the team | Long-term trust, culture-building |
BUS·009
Business Environment — Indian Context
Key macro factors relevant to Indian MBA case analysis and GD/PI preparation.
- GDP growth: India targeting ~7% FY26; services-led economy
- GST: Unified indirect tax since 2017 — simplified compliance
- Make in India / PLI: Manufacturing push across electronics, pharma, auto
- Digital India: UPI, Aadhaar stack — financial inclusion driver
- SEBI, RBI, IRDAI: Key market regulators — appear in finance cases
- Startup India: DPIIT recognition, tax holidays, funding access
05
Microsoft Excel for MBA
Core Functions
XLS·001
Must-Know Excel Functions
These functions appear in >80% of MBA coursework tasks — master all of them.
| Function | Syntax | Use |
|---|---|---|
| SUM / SUMIF / SUMIFS | =SUMIF(range, criteria, sum_range) | Conditional totals — e.g., total sales for Region=North |
| COUNT / COUNTIF | =COUNTIF(range, criteria) | Count occurrences meeting condition |
| VLOOKUP | =VLOOKUP(value, table, col, FALSE) | Vertical lookup — find matching row value |
| XLOOKUP | =XLOOKUP(value, lookup_arr, return_arr) | Modern replacement for VLOOKUP; bi-directional |
| INDEX-MATCH | =INDEX(return, MATCH(val, lookup, 0)) | Flexible 2-way lookup; preferred by analysts |
| IF / IFS / NESTED IF | =IF(condition, value_if_true, value_if_false) | Conditional logic — grading, pricing tiers |
| IFERROR | =IFERROR(formula, value_if_error) | Handle errors gracefully in dashboards |
| TEXT functions | LEFT, RIGHT, MID, TRIM, CONCATENATE, LEN | Clean, format, extract text data |
| DATE functions | TODAY(), DATEDIF(), EDATE(), WEEKDAY() | Time-series analysis, ageing reports |
| AVERAGEIF | =AVERAGEIF(range, criteria, avg_range) | Conditional average |
| NPV / IRR | =NPV(rate, values) / =IRR(values) | Capital budgeting in Finance elective |
| PMT | =PMT(rate, nper, pv) | Loan EMI / annuity payment calculation |
XLS·002
Pivot Tables
The single most important Excel skill for MBA data analysis — summarise large datasets instantly.
1
Select data
Click anywhere in clean table
2
Insert → Pivot
Choose new sheet
3
Drag fields
Rows, Columns, Values, Filters
4
Summarise
Sum, Count, Average, % of total
5
Pivot Chart
Click to insert dynamic chart
- Calculated field: Add custom formulas inside pivot (e.g., Margin%)
- Slicers: Visual filters — great for dashboards
- Group by date: Right-click date field → Group by Month/Quarter
XLS·003
Data Cleaning & Formatting
80% of real analysis time is spent cleaning data. These skills set you apart.
- TRIM: Remove extra spaces from imported data
- Text to Columns: Split combined data (name+email, date strings)
- Remove Duplicates: Data tab → Remove Duplicates
- Find & Replace (Ctrl+H): Bulk correct errors, standardise values
- Flash Fill (Ctrl+E): Detect patterns and auto-fill — magical for formatting names
- Data Validation: Restrict cell input — dropdowns, number ranges
- Conditional Formatting: Highlight cells by rule — heat maps, top 10, duplicates
Financial Modelling & Analysis
XLS·004
3-Statement Financial Model
The backbone of financial analysis — P&L, Balance Sheet, and Cash Flow linked together.
Step 1: P&L assumptions
- Revenue growth % (CAGR)
- COGS as % of revenue
- SG&A, D&A estimates
- Tax rate
Step 2: Balance sheet
- Working capital assumptions
- Capex schedule → PPE net
- Debt repayment schedule
- Retained earnings = prior + PAT − dividends
Step 3: Cash flow
- Start with net profit
- Add D&A (non-cash)
- ± WC changes
- Cash = CFO + CFI + CFF
Key: the model must "balance" — ending cash on CF statement = cash on balance sheet. Use circular reference check.
XLS·005
What-If Analysis Tools
Sensitivity analysis — essential for case study presentations and investment decisions.
- Goal Seek: Data → What-If → Goal Seek — "at what price do we break even?" — works backwards
- Data Table (1-way): Show output for range of one input variable
- Data Table (2-way): Show output for combinations of two variables
- Scenario Manager: Save named scenarios (base / bull / bear) and compare
- Solver: LP/optimisation — maximise profit subject to constraints
XLS·006
Charts & Visualisation
Choosing the right chart type is as important as the calculation behind it.
| Chart type | Best for |
|---|---|
| Bar / Column | Comparing categories (most common in MBA) |
| Line | Trend over time |
| Pie / Donut | Part-to-whole (use sparingly; max 5 segments) |
| Waterfall | How components build/reduce a total (P&L bridge) |
| Scatter | Correlation between two variables |
| Combo (bar+line) | Revenue + margin % on same chart |
| Heat map (cond. format) | Large data matrices, geographic data |
Excel Best Practices
XLS·007
Model Structure & Keyboard Shortcuts
Professional habits that save hours and reduce errors in MBA projects.
Model best practices
- Separate Input / Calc / Output sheets
- Colour hard-coded inputs (blue)
- Never hardcode values in formulas
- Name ranges for clarity (=Revenue, not =B12)
- Document assumptions clearly
Key shortcuts
- Ctrl+Shift+L — toggle filter
- Ctrl+T — create table
- Alt+= — AutoSum
- Ctrl+` — show formulas
- F4 — toggle absolute reference ($)
- Ctrl+Shift+End — go to last cell
06
PowerPoint & Presentation Design
Slide Design Principles
PPT·001
Core Design Rules
The principles behind every great MBA presentation — taught at McKinsey, BCG, and IIM.
- One idea per slide: If you need a comma, you need two slides
- Descriptive headline: "Revenue grew 40% in FY24" not "Revenue chart"
- The so-what test: Every slide must answer "why does this matter?"
- 5-second rule: Audience should grasp the main point in 5 seconds
- Alignment: Use align panel (not eye), snap to grid, consistent margins
- Colour discipline: Max 3 colours; accent only what matters
- Font discipline: 2 fonts max; body ≥ 18pt for presentations
- Contrast: Text must be legible against background (WCAG 4.5:1 ratio)
PPT·002
Minto Pyramid / SCR Framework
Barbara Minto's principle: lead with the conclusion, then support it. Used in McKinsey, IIM case presentations.
SIT
Situation
Context — what do we know / where we are
COM
Complication
The problem, tension, or change
RES
Resolution
Recommendation — what should we do
Pyramid principle: Start with the answer. Support it with 3 key arguments. Support each with data. Audiences are busy — give the conclusion first.
PPT·003
Slide Types & When to Use Them
Match the slide type to the type of argument you're making.
| Slide type | Use when | Tool |
|---|---|---|
| Title + Bullet | Listing points (use sparingly) | Text box with icons |
| Data chart | Showing trend, comparison, composition | Insert → Chart or paste from Excel |
| Process flow | Explaining a sequence of steps | SmartArt or custom arrows |
| 2×2 Matrix | Comparing options on two dimensions | Shapes + text boxes |
| Waterfall | Bridge between two values (revenue → profit) | Excel chart embedded |
| Timeline | Historical events, project milestones | Custom shapes or SmartArt |
| Comparison table | Side-by-side evaluation of options | PowerPoint table |
| Quote / highlight | Key finding, expert voice, attention-grabber | Large text, accent colour block |
Consulting Deck Structure
PPT·004
Standard MBA Case Presentation Structure
The deck flow used by consulting firms and IIM case study presentations.
Section 1 — Executive summary
- 1 slide max
- Situation, key finding, recommendation
- Written last but presented first
Section 2 — Context / Problem
- What is the business situation?
- PESTLE / industry analysis
- Problem definition clearly scoped
Section 3 — Analysis
- Root cause / framework applied
- Data charts, SWOT, Financials
- Each slide = one insight
Section 4 — Options
- 2–3 strategic options evaluated
- Pros/cons, feasibility, risk
- Comparison table or 2×2 matrix
Section 5 — Recommendation
- Clear recommendation with rationale
- Implementation roadmap
- Expected outcomes / KPIs
Section 6 — Appendix
- Supporting data not in main flow
- Financial model, raw data
- Referenced but not presented
PPT·005
PowerPoint Efficiency Shortcuts
Work 3× faster with these keyboard shortcuts — essential for tight MBA deadlines.
Formatting
- Ctrl+G — group objects
- Ctrl+Shift+G — ungroup
- F4 — repeat last action
- Ctrl+D — duplicate slide/object
- Alt+Shift+arrows — nudge precisely
Presentation
- F5 — start from beginning
- Shift+F5 — start from current slide
- B / W — black/white screen during preso
- Ctrl+P — pen annotation mode
- Tab — cycle through objects on slide
PPT·006
Slide Master & Templates
Set it once, maintain consistency across all slides automatically.
- Access: View → Slide Master — edits propagate to all slides using that layout
- Set fonts globally: Choose theme fonts so all new text boxes match
- Colour theme: Design → Colours → Customise — brand palette applied everywhere
- Logo & footer: Add to Slide Master → appears on every slide automatically
- Layouts: Create custom layouts for title, content, data slides
- Good habit: Start every MBA group project with a shared slide master — saves 2+ hours of reformatting
Delivery & Communication
PPT·007
Presenting Data Stories
Data without narrative is just numbers. MBA graders assess both the insight and how it's communicated.
- Chart titles as insight: "North region drives 60% of revenue" > "Revenue by region"
- Annotation: Call out the key data point directly on the chart with a callout box
- Simplify axes: ₹ crores, not ₹ 10,00,00,000; remove clutter (gridlines, borders)
- Consistent colour logic: Same colour = same meaning across all slides
- IBCS standards: International Business Communication Standards — widely used in analytics roles
- The "so what": Every chart slide ends with a takeaway sentence in the title