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Subject Details

Dept : SPINE MBA

Sem : 1

Regul : 2023

Faculty : K Premalatha

phone : 0000000000

E-mail : dr.skpremalatha@gmail.com

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Lecture Notes

UNIT 1:

Generally accepted accounting principles

Concepts and Conventions

Introduction to Financial Accounting

Double Entry System

Preparation of Journal, Ledger and Trial Balance

Preparation of Final Accounts

Problem on Journal,Ledger and Trial Balance

Format on Final Acs

Problem on FA

UNIT 2:

Nature and Objectives of Financial Statements

Uses & Limitations of Financial Statements

Comparative statements

Common size statements

Financial ratio analysis

Du-Point Analysis Cash flow (as per Accounting Standard 3)

Problem on Comparative statement

Problem on Common Size statement

Problem on Ratios

Problem on FFS

Problem on Trend

UNIT 3:

Introduction to Cost Accounting

Overview of Costing

Elements of Costing

Process costing

Job Costing

Problems on Job Costing

Problems on Cost Accounting

Problems on Job Costing

UNIT 4:

Marginal Costing

Cost, Volume, Profit Analysis

Break Even Analysis

Make or Buy decisions

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