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Subject Details
Dept     : Management Studies
Sem      : 1
Regul    : 2023
Faculty : Ms. S. Pavithra Vanshi
phone  : NIL
E-mail  : cemba40
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Syllabus

UNIT
1
INTRODUCTION TO FINANCIAL ACCOUNTING

Introduction to Financial Accounting - Concept, Need, Importance and Scope. Accounting Concepts and Conventions, GAAP, Preparation of Final Accounts.

UNIT
2
ANALYSIS OF FINANCIAL STATEMENTS

Financial Statement Analysis – Need, Objectives, Tools and Limitations of Financial Statement Analysis, Common Size and Comparative Statements, Ratio Analysis, Fund flow statement, Cash flow statement.

UNIT
3
INTRODUCTION TO COST ACCOUNTING

Cost Accounting – Concepts, Objectives and Classifications, Methods and Techniques of Costing,Preparation of Cost Sheet.

UNIT
4
DECISION MAKING TOOLS – I

Marginal Costing - Break Even Analysis, Margin of Safety, Cost-Volume-Profit (CVP) Analysis, Marginal Costing in Decision Making – Fixing Selling Price, Make or Buy, Accepting a Foreign Order, Deciding Sales Mix

UNIT
5
DECISION MAKING TOOLS – II

Budgeting, Nature and Objectives, Cash, Flexible and Functional budgets, Zero Based Budgeting,Limitations.

Reference Book:

1. "Financial Accounting: A Managerial Perspective" by R. Narayanaswamy (Latest Edition: 2020) 2. "Management Accounting: Principles and Applications" by S. Ramanathan (Latest Edition: 2021) 3. "Management Accounting: Information for Decision-Making and Strategy Execution" by Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura, and S. Mark Young (Latest Edition: 2022) 4. "Accounting for Managers: Interpreting Accounting Information for Decision-Making" by Paul M. Collier (Latest Edition: 2019) 5. "Financial and Managerial Accounting" by Carl S. Warren, James M. Reeve, and JonathanDuchac (Latest Edition: 16th edition)

Text Book:

1. "Management Accounting: Principles and Applications" by L. M. Pandey (Latest edition: 2021) 2. "Management Accounting: Information for Decision-Making and Strategy Execution" by Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura, and S. Mark Young (Latest edition: 2021)