Accounting And Financial Analysis

                                                                                    Syllabus

                                                                         BBA-104

Unit – I: Overview

Nature, Objectives and Functions of Accounting, Accounting Concepts, Conventions and Principles, Accounting Equation, International Accounting Principles and Standards; Matching of Indian Accounting Standards with International Accounting Standards.

Unit – II: Mechanics of Accounting

Double Entry System of Accounting, Journalizing of Transactions; Preparation of Final Accounts, Profit & Loss Accounts, Profit & Loss Appropriation Accounts and Balance Sheet, Policies Related with Depreciation, Inventory and Intangible Assets Like Copyright, Trademark, Patents and Goodwill.

Unit – III: Analysis of Financial Statement

Ratio Analysis – Solvency Ratios, Profitability Ratios, Activity Ratios, Liquidity Ratios, Market Capitalization Ratios; Common Size Statement; Comparative Balance Sheet and Trend Analysis of Manufacturing, Service and Banking Organizations.

Unit – IV: Fund Flow Analysis

Meaning, Concept of Gross and Net Working Capital, Preparation of Schedule of Changes in Working Capital, Preparation of Fund Flow Statement and it’s Analysis.

Unit –V: Cash Flow Analysis

Various Cash and Non Cash Transactions, Flow of Cash, Preparation of Cash Flow Statement and it’s Analysis.