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UNIT - I
Introduction to Financial Accounting: Accounting as an Information System, Importance and Scope, Limitations; Users of Accounting Information; Accounting Concepts, Principles and Conventions – Generally Accepted Accounting Principles; The Accounting Equation; Nature of Accounts.
UNIT - II
Types of Books (Primary and Secondary); Rules of Debit and Credit; Recording Transactions in Journal; Preparation of Ledger Accounts; Ledger Balancing; Opening and Closing Entries.
UNIT - III
Preparation of Trial Balance; 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 EPUB
TypeeBook