Financial Reporting, Statements and Analysis

Syllabus

MBA-105: Financial Reporting, Statements and Analysis

Accounting Principles, Concepts and Conventions, Accounting Process, Preparation of Financial Statements, Financial Reporting, Reporting Practices, Analysis of Financial Statements with Managerial Perspective.

Accounting for Decision Making: A Managerial Perspective, Financial Accounting, and Management Accounting,  Accounting as an Information System, Indian Accounting Standards, IFRS. Preparation of Financial Statements as per Schedule VI of Companies Act, 2013,

Financial Statement Analysis: Meaning, Significance, Major Tools of Analysis – Ratio Analysis; Funds Flow Analysis and Cash Flow Analysis;

Marginal Costing: Cost Volume Profit and Break even Analysis, Contribution Margin, Profit Volume Graph, Make or Buy Decision, Dropping a Product Line and Accepting a Special Order.

Budgeting: Conceptual Framework; Types of Budget: Master Budget, Zero-base Budgeting, Fixed and Flexible Budgeting.

Responsibility Accounting and Segmental Analysis – Meaning, Types Process, Advantages, Transfer Pricing: Objectives, Transfer Pricing Methods;

Contemporary Issues in Accounting: HR accounting, Life Cycle Costing.