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- B Tech
Accounting for Managers
₹220.00
Tax excluded
Authors : Sujatha S.L , Mrs. Priyanka Singh
ISBN : 978-93-5480-755-8
Syllabus
Course Code: 22MBA13
ACCOUNTING FOR MANAGERS
Module 1 (7 Hours)
Introduction to Accounting: Meaning and Objectives, Need and Types of Accounting, Single Entry System, Double Entry System, Basics of Generally Accepted Accounting Principles (GAAP), IFRS, Indian Accounting Standards. Concepts and Conventions of Accounting. (Theory Only)
Module 2 (9 Hours)
Accounting Cycle: Journal, Ledgers, Trial Balance, Accounting Equation, Users of Accounting Information, Subsidiary Books Including Cash Book with Two and Three Column Cashbook Only. (Theory and Problems).
Module 3 (9 Hours)
Final Accounts of Companies: Preparation of Final Accounts of Companies in Vertical form as per Companies Act of 2013 (Problems of Final Accounts with Adjustments), Window Dressing. Case Study Problem on Final Accounts of Company-Appropriation Accounts. (Theory and Problems).
Module 4 (9 Hours)
Analysis of Financial Statements: Meaning and Purpose of Financial Statement Analysis, Trend Analysis, Comparative Analysis, Financial Ratio Analysis, Preparation of Financial Statements using Financial Ratios, Case Study on Financial Ratio Analysis. Preparation of Cash flow Statement (Indirect Method). Lab Compulsory for Financial Statement Analysis using Excel. (Theory and Problems).
Module 5 (9 Hours)
Bank Reconciliation Statement: Rules for Recording Receipts and Payments in Cash Book and Bank Pass Book, Reasons for Differences in the Balances of Cash Book and Bank Pass Book. Meaning and Preparation of Bank Reconciliation Statement with Tally. (Theory and Problems).
Module 6 (7 Hours)
Depreciation and Emerging Issues in Accounting: Depreciation: Meaning, Characteristics and Causes of Depreciation, Types of Depreciation. Tax Implication of Depreciation. (Problems Only on Straight Line and WDV Method).
Emerging Issues in Accounting: Human Resource Accounting, Forensic Accounting, Green Accounting, Sustainability Reporting. (Theory Only).
VTU2022/MBA/1/03
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