UNIT-I
Basic Accounting- Nature , Scope and Objectives of accounting; Accounting as an information system, Users of accounting information ,Accounting: Principles, concepts And conventions, Double entry system of accounting, Accounting Equation, Traditional and Modern rules of Accounting, Branches of Accounting; their interrelationships and difference.
UNIT-II
Journal, Ledger & Trial Balance,Preparation of Final Accounts: Trading, Profit and loss accounts and Balance Sheet( with simple adjustment entries), introduction to manufacturing account.
UNIT-III
Financial ManagementL: Meaning, Role & Scope, Ratio Analysis: Meaning, advantages, limitation, types of ratios and their usefulness,Fund Flow Statement: Meaning of the terms-- fund flow and fund preparation and interpretation of the fund flow statement, Cash Flow Statement.
UNIT-4
Working Capital Management, Inventory Management, Cost Accounting: Introduction,
Types of Costs , Break Even Analysis, ABC Costing,Kaizen Costing, Life Cycle Costing,
Target Costing, Budgetary Control: Meaning , Classification, Types of Budgets, Zero Based Budgeting (fundamentals Only)
Basic Accounting- Nature , Scope and Objectives of accounting; Accounting as an information system, Users of accounting information ,Accounting: Principles, concepts And conventions, Double entry system of accounting, Accounting Equation, Traditional and Modern rules of Accounting, Branches of Accounting; their interrelationships and difference.
UNIT-II
Journal, Ledger & Trial Balance,Preparation of Final Accounts: Trading, Profit and loss accounts and Balance Sheet( with simple adjustment entries), introduction to manufacturing account.
UNIT-III
Financial ManagementL: Meaning, Role & Scope, Ratio Analysis: Meaning, advantages, limitation, types of ratios and their usefulness,Fund Flow Statement: Meaning of the terms-- fund flow and fund preparation and interpretation of the fund flow statement, Cash Flow Statement.
UNIT-4
Working Capital Management, Inventory Management, Cost Accounting: Introduction,
Types of Costs , Break Even Analysis, ABC Costing,Kaizen Costing, Life Cycle Costing,
Target Costing, Budgetary Control: Meaning , Classification, Types of Budgets, Zero Based Budgeting (fundamentals Only)
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