FINANCIAL ACCOUNTING

ASHIFA N T PG Dept of Commerce

Module I: Management Accounting: Nature and Scope - Difference between cost Accounting, Financialaccounting and Management accounting - Recent trends in Management Reporting. (05 Hours, 5 marks)Module II: Analysis and Interpretation of Financial Statements: Meaning - Types and Methods of FinancialAnalysis - Comparative Statements - Trend Analysis - Common size Statements (aPage 23 of 59general discussion only). (10 Hours, 10 marks)Module III Ratio Analysis: Meaning - Nature - uses and limitations of Ratios - Liquidity, Profitability,Turnover, Solvency, Leverage. Market test Ratios. Construction of Financial Statements from ratios - Judgmentof financial stability through ratios - (Focus to be given to problems solving and Interpretation skills) (25 Hours,25 marks)Module IV: Fund Flow and Cash Flow Analysis: A. Fund Flow Statements: Meaning and concept of Fund -Current and Non Current Accounts Flow of fund - Preparation of Fund Flow statement - Uses and Significance.B. Cash Flow Statement: Difference between Fund flow Statement and Cash flow Statement - Preparation ofCash Flow Statement as per AS - 3 Norms - Direct and Indirect methods (Stress to be given to Problems). (25hours, 25 marks)Module-V: Managerial Decision making with the help of CVP Analysis : Marginal Costing - Fixed CostVariable Cost - Contribution - P/V Ratio - Break Even Analysis - Algebraic and Graphic presentation - Decisionmaking : Fixation of Selling Price - Exploring new markets - Make or Buy - Key Factor - Product Mix - Operateor Shutdown. (15 Hours, 15 marks)(Theory and Problems may be in the ratio of 40% and 60% respectively).

ASHIFA N T PG Dept of Commerce

BCM3BO3: BUSINESS REGULATIONSCourse objectives: To familiarize the students with various laws in force on establishmentand running of business in the country and the legal aspects to be observed.

Amrutha ck

Students should know about the basic concept of marketing, principles and dynamics of retailing, Retail life cycle.