Syllabus

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Syllabus:

Unit-I:
Accounting, Nature and Scope, Accounting Concepts, Financial Accounting Vs
Management Accounting , Double Entry System , Journal, ledger, Preparation of Final
Accounts (Problems).

Unit-II:
Nature of financial decisions, Different types of financial decisions, Financial Analysis,
Types of Analysis, Funds Flow Statement and Cash Flow Statement (Problems), Ratio
Analysis.

Unit-III:
Cost Accounting Vs Financial Accounting, Marginal Costing, CVP Analysis, Make or
buy decisions (problems), Job costing, Process costing, Standard Costing and Variance
Analysis.

Unit-IV:
Budgeting, Types of Budgets, Financial Vs Operation Budgets, Preparation of all types of
Budgets, Sales Budget, Expenditure Budget, Flexible Budget, Master Budget,
Performance Budgeting and Zero Based Budgeting.

Unit-V:
Components of Working Capital, Sources of Working Capital, Determination of working
Capital, Forecasting of Working Capital, Inventory Management, Accounts Receivable
Management, Cash Management.

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