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SYLLABUS
UNIT - I
INTRODUCTION TO FINANCIAL ACCOUNTING: Accounting as an Information System, Importance and Scope, Limitations; Users of Accounting Information; Accounting Principles, Accounting Concepts, Principles and Conventions – Generally Accepted Accounting Principles (GAAP); Nature of Accounts.
UNIT - II
TYPES OF BOOKS (PRIMARY AND SECONDARY): The Accounting Equation Rules of Debit and Credit; Recording Transactions in Journal; Preparation of Ledger Accounts; Ledger Balancing; Opening and Closing Entries, Preparation of Trial Balance.
UNIT - III
PREPARATION OF FINANCIAL STATEMENTS: Trading Account, Profit & Loss Account and Balance Sheet, Adjustment Entries, Understanding Contents of Financial Statements of a Joint Stock Company as per the Companies Act 2013.
UNIT - IV
FINANCIAL STATEMENT ANALYSIS USING RATIOS: Objective of Financial Statement Analysis, Sources of Information; Techniques of Financial Statement Analysis: Horizontal Analysis, Vertical Analysis and Ratio Analysis; Financial Ratios: Meaning and Usefulness of Financial Ratios. Analysis of Ratios . Liquidity Ratios, Solvency Ratios, Profitability Ratios, and Turnover Ratios; Limitation of Ratio Analysis.
UNIT - V
INDIAN ACCOUNTING STANDARDS (IND-AS): Concept, Benefits, Procedure for Issuing Ind- AS in India, Salient Features of Ind-AS issued by ICAI; International Financial Reporting Standards (IFRS): Main Features, Uses and Objectives of IFRS, IFRS Issued by IASB.
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CategoriesManagement
Format PDF
TypeeBook