Financial Statement and Analysis

Unit

Topics

Contact Hours

I

Accounting: Meaning, Branches, Principles, Concepts and Conventions, Accounting Process; Accounting for Decision Making- A Managerial Perspective, Financial Accounting and Management Accounting, Accounting as an Information System, Indian Accounting Standards.

15

II

Financial Statements: Elements, Preparation of Financial Statements; Financial Reporting: Reporting Practices, IFRS; Financial Statement Analysis: Meaning, Significance, and the Analytical Tools: Ratio Analysis, Du Point Analysis, Cash Flow Analysis.

15

III

Marginal Costing: Cost Volume Profit and Break-Even Analysis, Contribution Margin, Profit Volume Graph; Budgeting: Conceptual Framework, Types of Budget: Master Budget, Fixed and Flexible Budgets, Zero-Base Budgeting, and Performance Budgeting.

15

IV

Responsibility Accounting and Segmental Analysis: Meaning, Types; Transfer Pricing: Objectives, Transfer Pricing Methods; Contemporary Issues in Accounting: HR Accounting and the Life Cycle Costing.

15