Accounting for Managers | MBA 1st Sem | Bangalore University

Accounting for Managers Book for MBA 1st Semester Bangalore University
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Buy Latest Accounting for Managers Book for Mba 1st Semester in English language specially designed for BU (Bangalore University,Karnataka) By Thakur publication.

ISBN - 978-93-5480-128-0

Authors- Dr. Yogeesh L N, C.Lincy

Syllabus

 

 

1.3: Accounting For Managers

 

Module 1: Conceptual Basis for Accounting                                                                                                                         10 Hours

Introduction, Meaning and Definition, Understanding forms of Business Organisations, Framework and Process of Accounting (Journalizing Business Transactions, Posting into Ledger Accounts and Preparation of Trial Balance), Objectives and Purpose of Accounting Information, Users of Accounting Information, Branches of Accounting, Basic Terminology, Fraud and Ethical Issues in Accounting.

 

Module 2: Orientation to Financial Statement                                                                                                                     10 Hours

Financial Statements of Companies: Income Statement, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to Accounts – Terms and Jargons in Financial Statements, Accounting Concepts and Conventions. Orientation to Indian Accounting Standards.

 

Module 3: Analyzing and Interpreting Financial Statements                                                                                           12 Hours

Objectives of Financial Statements Analysis, Sources of Information, Standards of Comparison, Quality of Earnings, Window Dressing, Beating window Dressing, Presentation of Financial Statements for Analysis and Interpretation. Analyzing Financial Statements - Ratio Analysis, Du-Pont Model, Altman’s Z score, Modified C Score, Piotroski’s F Score; Trend Analysis, Comparative Statements, Common Size Statements; Reading Cash Flow Statement.

 

Module 4: Orientation to Cost Accounting                                                                                                                               8 Hours

Meaning of Costs, Classification of Costs on the Basis on Elements, Functions and Behaviour. Cost Ascertainment – Preparation of Cost Sheet.

 

Module 5: Managerial Decision-Making                                                                                                                               12 Hours

Cost Management – Techniques for Controlling and Reducing Cost – Marginal Costing and CVP Analysis, Decision Areas – Make or Buy, Profitable Product Mix and Addition of a New product line Budgetary Control – Preparation of Flexible Budgets and Reporting of Variances.

 

Module 6: Trends and Developments in Accounting                                                                                                             8 Hours

Orientation to Accounting Packages. Cloud Accounting, Responsibility Accounting, Forensic Accounting, Human Resource Accounting, Corporate Social Reporting (Triple Bottom Line), Environmental Accounting.

BU2022/MBA/1/03
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