Syllabus For Financial And Management Accounting
Syllabus For Financial And Management Accounting
BLOCK I
Accounting – Definition and Scope of Accounting – Concepts - Accounting Standards – Double entry system of Accounting – Preparation of Journal , Ledger – Errors and rectification – Preparation of Trial Balance, Profit and Loss Account - and Balance Sheet Financial Accounting and Cost Accounting – Managerial Uses – Differences.
BLOCK II
Financial Statement Analysis – Nature of Financial Statements – Limitations of Financial Statements – Analysis of Interpretation – Types of Analysis – Tools of Analysis – Trend Analysis – Common size statements – Comparative statements.
Ratio Analysis – Liquidity – Profitability – Turnover – Proprietary Ratios – Interpretation of Ratios – Application to Decision Making – Uses and Limitation – Inter-firm, Intra firm comparisons
BLOCK III
Fund flow statements – Meaning and importance –Statement of Changes in Working Capital – Calculation of funds from Operation – Preparation of fund Flow statement – Uses and Limitation of Fund flow statement.
Cash flow statement – Uses – Preparation of cash flow statement – Difference between fund flow and Cash flow analysis
BLOCK IV
Marginal costing and Break-Even analysis – Concept of Marginal Cost – Contribution – Applications of Marginal Costing – Cost – Volume – Profit relationship – Budget and Budgetary Preparation of Various – Cash Budget – Control – Types of Budgets – Master Budget – Zero Based Budgeting.
BLOCK V
Standard Costing and Variance Analysis – Fixation of Standard costs for Materials, Labour and Overhead Variances – Comparison between Budgeting and Standard Costing – Responsibility Accounting – Meaning and Objectives - Types of Responsibility Centres.
BLOCK I
Accounting – Definition and Scope of Accounting – Concepts - Accounting Standards – Double entry system of Accounting – Preparation of Journal , Ledger – Errors and rectification – Preparation of Trial Balance, Profit and Loss Account - and Balance Sheet Financial Accounting and Cost Accounting – Managerial Uses – Differences.
BLOCK II
Financial Statement Analysis – Nature of Financial Statements – Limitations of Financial Statements – Analysis of Interpretation – Types of Analysis – Tools of Analysis – Trend Analysis – Common size statements – Comparative statements.
Ratio Analysis – Liquidity – Profitability – Turnover – Proprietary Ratios – Interpretation of Ratios – Application to Decision Making – Uses and Limitation – Inter-firm, Intra firm comparisons
BLOCK III
Fund flow statements – Meaning and importance –Statement of Changes in Working Capital – Calculation of funds from Operation – Preparation of fund Flow statement – Uses and Limitation of Fund flow statement.
Cash flow statement – Uses – Preparation of cash flow statement – Difference between fund flow and Cash flow analysis
BLOCK IV
Marginal costing and Break-Even analysis – Concept of Marginal Cost – Contribution – Applications of Marginal Costing – Cost – Volume – Profit relationship – Budget and Budgetary Preparation of Various – Cash Budget – Control – Types of Budgets – Master Budget – Zero Based Budgeting.
BLOCK V
Standard Costing and Variance Analysis – Fixation of Standard costs for Materials, Labour and Overhead Variances – Comparison between Budgeting and Standard Costing – Responsibility Accounting – Meaning and Objectives - Types of Responsibility Centres.
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