GTU - SYALLABUS Module: I Fundamentals of Accounting Marks- 14
1) Basic understanding of accounting.
2) Conceptual framework of financial statements. 3) Business transactions to trial balance, Trial Balance to Balance sheet and profit and loss account for non Corporate and corporate entities. 4) Generally Accepted Accounting Principles. Module :II Asset Valuation Marks: 14 1. Valuation of Tangible Fixed Assets, Depreciation on fixed assets 2. Valuation of assets under finance lease 3. Intangible assets, amortization and asset impairment 4. Valuation of inventories, valuation of investments Module:III Understanding Corporate financial statements Marks: 14
1) Corporate Balance sheet, corporate profit and loss
account 2) Notes to the accounts and significant accounting policies 3) Understanding and constructing corporate cash flow statement 4) Other financial reports- Auditors report and Directors report 5) Corporate governance report IV Financial Statement Analysis Marks: 14 1) Financial Statement Analysis using the tool kit of Multi step 2) Income statement, horizontal analysis, common size analysis 3) Trend analysis, Earning per share analysis, Ratio analysis, 4) Analysis of cash flow statement Module :V Contemporary issues in financial Accounting Marks:14
1) Global financial reporting, GAAPs and IFRSs,
IAS 2) Indian GAAP and US GAAP 3) Foreign currency accounting 4) Inflation Accounting 5) Human Resource Accounting 6) Environment accounting 7) Responsibility Accounting Basic Text Books
Author/s Name Name of the Book Publisher Edition and
Year of Publication
T1 Ambrish Gupta Financial Pearson
Accounting for Education 3rd Edition Management –: An 2009 Analytical Perspective
T2 S. K. Bhattacharya , Accounting for Vikas Publishing
John Dearden Management House Third revised Edition 2008 Financial Excel Books Latest T3 Ashok Bannerjee Accounting – A Edition Managerial Emphasis