Subject Details
Dept     : SPINE MBA
Sem      : 1
Regul    : 2023
Faculty : Deepa A
phone  : NIL
E-mail  : deepa.a@snsbschool.in
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Lecture Notes

UNIT 1:
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Overview of Accounting
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Introduction to Financial Accounting
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Double Entry System
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Preparation of Journal
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Ledger
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Preparation of Trial Balance
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Preparation of Final Accounts
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Trading Account
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Profit and Loss Account
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Balance Sheet
UNIT 2:
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Nature and Objectives of Financial Statements
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Uses and Limitations of Financial Statements
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Comparative Statements
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Common Size Statements
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Financial Ratio Analysis
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DuPont Analysis
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Cash Flow Statement
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Fund Flow Statement
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Trend Analysis
UNIT 3:
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Cost Accounting
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Classification of Costs
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Cost Sheet
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Job Costing
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Process Costing
UNIT 4:
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Marginal Costing
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Cost, Volume and Profit analysis
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Break even analysis
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Decision making problems
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Make or Buy Decision
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Determination of Sales Mix
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Exploring new markets
UNIT 5:
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Budgetary Control
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Sales, Production, Cash flow, fixed and flexible budget
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Practical workings in accounting software & Spread sheet

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