Accounting for Managers

Published on February 2017 | Categories: Documents | Downloads: 29 | Comments: 0 | Views: 279
of 2
Download PDF   Embed   Report

Comments

Content

ACCOUNTING FOR MANAGERS
Course Code:

EDL 105

Credit Units 6

Course Objective:
To develop an understanding of the importance, language and techniques of Financial,
Cost, Management Accounting and Capital Budgeting. To develop skills, for preparation
and analysis of financial statements. To develop an understanding of cost classification,
allocation and how the costing techniques are useful in the process of managerial
decision making.
Course Contents:
Module I: Introduction to Accounting
The meaning, nature, functions and usefulness of Accounting, Branches of Accounting,
Accounting Concepts and Generally Accepted Accounting Principles, Accounting
Equation, Concept of Double Entry and the Accounting cycle, Preparation of Journal,
Ledger and trial balance.
Module II: Preparation of Financial Statements
Financial statements and their nature, Preparation of Manufacturing, Trading and Profit &
Loss Account and Balance Sheet – Matching of Revenue (AS - 9) and Expenses. Fixed
Assets (AS – 10), Depreciation (AS – 6) and other related adjustments, Form and
Contents of Financial Statements with reference to Indian Companies (Schedule VI)
Module III: Financial Statement Ananlysis
Financial ratio analysis, Liquidity, Activity, Capital Structure, Profitability Ratios, Funds
Flow Statement and Cash Flow Statement (AS - 3)
Module IV: Cost Accounting
Elements of Cost classification and allocation, Cost Sheet, Methods of Inventory
Valuation (AS – 2)
Module V: Management Accounting
Emergency of Management Accounting, Marginal Costing and Cost Volume Profit
Analysis, Budgeting & Variance Analysis
Examination Scheme:
Component
H1
Codes
Weightage (%) 10
Text & References:
Text:

H2

H3

EE1

10

10

70





Accounting for Managers, T.S. Grewal
Accounting for Manager, Gurinder Singh
Students Study Material (SSM)

Reference:
 Williamson, D. 1999, Cost and Management Accounting, Prentice Hall of India.
 Martindalef W.G. 1997, Financial Accounting, Juris Publication.
 Banerjee, A. 2000, Financial Accounting, Excel Books.
 Chadwick, L. 1995, The Essence of Financial Accounting, Prentice.

Sponsor Documents

Or use your account on DocShare.tips

Hide

Forgot your password?

Or register your new account on DocShare.tips

Hide

Lost your password? Please enter your email address. You will receive a link to create a new password.

Back to log-in

Close