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Branches of accounting: Financial, Cost and anagement Accounting and their inter!relationships, Introduction of Accounting "tandards #$posure to format of schedule %I of &u'lic (imited, Ban)ing and Insurance Companies.
Unit! II Financial Analysis!Concepts and o'*ectives, +ools of Financial Analysis: trend analysis common size statements, comparative statements, Introduction to ratio analysis, fund flo, and cash flo, statements -,ith additional information..
Unit! III Cost Accounting! eaning, "cope and Classification of costs, A'sorption costing, argina costing. Introduction to Brea) #ven Analysis, Use of Cost!data in managerial /ecision ma)ing ,ith special reference to pricing and ma)e or 'uy decisions. Introduction to "tandard Costing including %ariance Analysis materials and la'our variances. Cost Control +echni0ues! &reparation of 'udgets and their control, 1ero 'ase 'udgeting. Unit! I% Introduction to recent developments in cost management: Introduction to concept of &rice (evel Accounting, 2uman Resource Accounting, +ransfer &ricing. +arget Costing, 3aizen costing , Activity 'ased costing, (ife Cycle Costing. Introduction to +ally "oft,are &ac)age in Accounting Creating Companies, *ournal entries and ledger accounts. 4ote : Relevant Case "tudies should 'e discussed in class.