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09BA102 ACCOUNTING FOR MANAGERS
4 0 0 4
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UNIT
I |
BASIS OF
ACCOUNTING, ACCOUNTING CONCEPTS AND CONVENTIONS, PREPARATION OF FINAL
ACCOUNTS |
12 |
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Assets, Liabilities - Income,
Expenditure - Types and rules of accounts - Classification of accounts
Accounting concepts - types -
Importance of each concept - Basic accounting conventions - Important accounting standards Trading and Profit and Loss account -
Balance Sheet - Adjustment entries - Final accounts (Problems) |
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UNIT
II |
ANALYSIS
OF FINANCIAL STATEMENTS, RATIO ANALYSIS |
12 |
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Meaning and Importance -
Techniques of Financial statement analysis (Problems) - Comparative statement - Common size statement - Trend Percentage
Meaning of ratio Merits and
Demerits - Solvency, Profitability Ratios - Inter-irm and Intra-firm
Comparison - Ratio analysis (Problem) |
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UNIT
III |
FUND
FLOW AND CASH FLOW ANALYSIS, BUDGETARY CONTROL |
12 |
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Meaning and Definition - Merits
and Demerits - Differences between fund flow and cash flow analysis - Fund
flow and Cash flow analysis (Problem) |
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UNIT
IV |
BUDGETARY
CONTROL |
12 |
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Meaning - Types of Budget -
Cash, Flexible, Production, Material and overhead Budgets(Problem) - Zero
base budgeting - Meaning, steps and Importance. |
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UNIT
V |
COST
ACCOUNTING, MARGINAL COSTING |
12 |
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Meaning, importance and
difference between cost, management and financial accounting -Installation of
costing system -Statement of cost -Cost sheet preparation (Problem)
Meaning and importance -
Application of marginal costing - Break even analysis (Problems)
TOTAL: 60 |
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TEXT BOOKS: |
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Sl.No. |
Author(s) |
Title of the
Book |
Publisher |
Year of
Publication |
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1.. |
Grewal T S |
Double entry Book-keeping |
Sultan Chand and Sons |
2007 |
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2. |
Shasi Sharma K Gupta |
Management Accounting |
Kalyani Publishers |
2007 |
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3. |
Gaur and Narang |
Cost accounting |
Kalyani Publishers |
2007
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REFERENCE BOOKS: |
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Sl.No. |
Author(s) |
Title of the
Book |
Publisher |
Year of
Publication |
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1.. |
Maheswari S N |
Management Accounting |
Sultan Chand and Sons |
2007 |
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2. |
Reddy T S and Moorthi |
Financial Accounting |
Margham Publications |
2007 |
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3. |
Jain and Narang |
Advance Accountancy |
Sultan Chand and sons |
2005
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4. |
Shukla V C |
Advanced Accountancy |
Sultan Chand and sons |
2005
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WEB URLs:
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