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SYLLABUS
Unit-I
Meaning, Definition and Scope of Financial Accounting; Accounting Concepts and Conventions, their Implications on Accounting System – Double Entry Accounting System – Accounting Process – Types of Accounts – Primary and Secondary Record – Preparation of Journal, Ledger Posting Balancing and Preparation of Trial Balance (Including Numerical Problems) – Errors Disclosed and Not Disclosed by Trial Balance – Suspense Account– Accounting Equation – Static and Dynamic view – Accounting Standards – their Rationale and Growing
Importance in Global Accounting Environment, International Financial Reporting Standards (IFRS).
Unit-II
Distinction between Capital and Revenue Expenditure, Preparation and Presentation of Financial Statements– Trading, Profit and Loss Account, Balance Sheet(Including Numerical Problems), Provisions of the Indian Companies Act Regarding Preparation and Presentation of Financial Statements.
Depreciation Concept, Depreciation Methods – their Impact on Measurement of Business Income – External Auditor’s Report, the Report of the Board of Directors and Voluntary Disclosures.
Unit-III
Financial Statement Analysis – Ratio Analysis – Rationale and Utility of Ratio Analysis – Classification of Ratios– Calculation and Interpretation of Ratios – Liquidity Ratios-Activity / Turn Over Ratios – Profitability Ratios –Leverage and Structural Ratios (Including Numerical Problems) – Diagnostic and Predictive Power of Ratio,Common Size Statement Analysis.
Unit-IV
Cash Flow Statement – Advantages and Utility of Cash Flow Statement – Preparation of Cash Flow Statement(Including Numerical Problems) – Tax Planning – Tax Avoidance – Tax Evasion – Balance Score Card, Methodology of BSC and its Importance.
Unit-V
Cost Concepts – Fixed and Variable Cost – Classification of Costs – Preparation of Cost Sheet, CVP Analysis– Break-even Point – Concept of Contribution and PV Ratio(Including Numerical Problems) – Managerial uses of Break-even Concept – Product Mix, Make or Buy Decision, Capacity Utilization, Plant Shut Down Decision. Nash Equilibrium in Game Theory – Prisoner’s Dilemma Re visited.
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CategoriesManagement
Format PDF
TypeeBook