Bussiness accounting analysis

                                                  FINANCIAL ACCOUNTING

UNIT -1 Financial Accounting 
Defination
Definition –
Definition –
Definition –


Accounting Principles –
Accounting Principles –
Accounting Principles –  

Accounting Principles –

Concepts and conventions –

Concepts and conventions –

Concepts and conventions –

Concepts and conventions –

Trial Balance –

Trial Balance –

Trial Balance –

Trial Balance –

Final Accounts (Problems) – Depreciation

Final Accounts (Problems) – Depreciation

Final Accounts (Problems) – Depreciation

Final Accounts (Problems) – Depreciation

Methods-

Straight line method,

Methods- Straight line method,

Methods- Straight line method,

Methods- Straight line method,

Written down value method.

Written down value method.

Written down value method.

Written down value method.

UNIT-2  Financial statement analysis

 - Techniques of Financial Statement

- Techniques of Financial Statement

- Techniques of Financial Statement

- Techniques of Financial Statement

Analysis: Accounting Ratios:

Analysis: Accounting Ratios:

Analysis: Accounting Ratios:

Analysis: Accounting Ratios:

construction of balance sheet using ratios

construction of balance sheet using ratios

construction of balance sheet using ratios

construction of balance sheet using ratios

 Fund Flow Statement –

Fund Flow Statement –

Fund Flow Statement –

Fund Flow Statement –

Statement of Changes in Working Capital –

Statement of Changes in Working Capital –

Statement of Changes in Working Capital –

Statement of Changes in Working Capital –

Preparation of Fund Flow Statement - Cash Flow Statement

Preparation of Fund Flow Statement - Cash Flow Statement

Preparation of Fund Flow Statement - Cash Flow Statement

Preparation of Fund Flow Statement - Cash Flow Statement

Analysis- Distinction between Fund Flow and Cash Flow Statement. Problems

Analysis- Distinction between Fund Flow and Cash Flow Statement. Problems

Analysis- Distinction between Fund Flow and Cash Flow Statement. Problems

Analysis- Distinction between Fund Flow and Cash Flow Statement. Problems

UNIT-3 Cost Accounting - Meaning

UNIT-3 Cost Accounting - Meaning

UNIT-3 Cost Accounting - Meaning

UNIT-3 Cost Accounting - Meaning

- Distinction between Financial Accounting and Cost Accounting –

- Distinction between Financial Accounting and Cost Accounting –

- Distinction between Financial Accounting and Cost Accounting –

- Distinction between Financial Accounting and Cost Accounting –

Cost Terminology:

Cost Terminology:

Cost Terminology:

Cost Terminology:

 Cost Centre,

Cost Centre,

Cost Centre,

Cost Centre,

Cost Unit - Elements of Cost

Cost Unit - Elements of Cost

Cost Unit - Elements of Cost

Cost Unit - Elements of Cost

 Cost Sheet - Problems.

Cost Sheet - Problems.

Cost Sheet - Problems.

Cost Sheet - Problems.

Budget,

Budget,

Budget,

Budget,

 Budgeting,

Budgeting,

Budgeting,

Budgeting,

 Budgeting Control

Budgeting Control

Budgeting Control

Budgeting Control

 - Types of Budgets

- Types of Budgets

- Types of Budgets

- Types of Budgets

Preparation of Flexible and fixed Budgets,

Preparation of Flexible and fixed Budgets,

Preparation of Flexible and fixed Budgets,

Preparation of Flexible and fixed Budgets,

 master budget and Cash Budget

master budget and Cash Budget

master budget and Cash Budget

master budget and Cash Budget

Problems –Zero Base Budgeting.

Problems –Zero Base Budgeting.

Problems –Zero Base Budgeting.

Problems –Zero Base Budgeting.

Marginal Costing – Definition

 en.wikipedia.org/wiki/Marginal_cost

Marginal Costing – Definition

Marginal Costing – Definition

distinction between marginal costing andabsorption costing

distinction between marginal costing andabsorption costing

distinction between marginal costing andabsorption costing

distinction between marginal costing andabsorption costing

 - Break even point Analysis

- Break even point Analysis

- Break even point Analysis

- Break even point Analysis

Contribution,

 p/v Ratio,

Contribution, p/v Ratio,

Contribution, p/v Ratio,

Contribution, p/v Ratio,

margin of safety

margin of safety

margin of safety

margin of safety

- Decision making under marginal costing system-

- Decision making under marginal costing system-

- Decision making under marginal costing system-

- Decision making under marginal costing system-

key factor analysis

key factor analysis

key factor analysis

key factor analysis

make or buy decisions,

make or buy decisions,

make or buy decisions,

make or buy decisions,

export decision,

export decision,

export decision,

export decision,

sales mix decision-

sales mix decision-

sales mix decision-

sales mix decision-

Problems

Problems

Problems

Problems

UNIT-4 Objectives and functions of Financial Management

 Objectives and functions of Financial Management

Objectives and functions of Financial Management

Objectives and functions of Financial Management

 - Role of Financial Management in the organization

- Role of Financial Management in the organization

- Role of Financial Management in the organization

- Role of Financial Management in the organization

 - Risk-Return relationship-

- Risk-Return relationship-

- Risk-Return relationship-

- Risk-Return relationship-

Time value of money concepts

Time value of money concepts

Time value of money concepts

Time value of money concepts

- Indian Financial system –

- Indian Financial system –

- Indian Financial system –

- Indian Financial system –

 Legal Regulatory and tax Framework.

Legal Regulatory and tax Framework.

Legal Regulatory and tax Framework.

 Sources of Long term finance –

Sources of Long term finance –

Sources of Long term finance –

Sources of Long term finance –

 Features of Capital market

Features of Capital market

Features of Capital market

Features of Capital market

Development in India –

Development in India –

Development in India –

Development in India –

 Role of SEBI in Capital Issues

Role of SEBI in Capital Issues

Role of SEBI in Capital Issues

Capital Budgeting –

Capital Budgeting – 

Capital Budgeting –

 methods of appraisal –

methods of appraisal –

methods of appraisal –

methods of appraisal –

Conflict in criteria for evaluation –

Conflict in criteria for evaluation –

Conflict in criteria for evaluation –

Conflict in criteria for evaluation –

Capital Rationing

Capital Rationing

Capital Rationing

Capital Rationing

 Problems –

Problems –

Problems –

Risk analysis in Capital Budgeting

Risk analysis in Capital Budgeting

Risk analysis in Capital Budgeting

UNIT-5 Cost of Capital –

Cost of Capital –

Cost of Capital –

Cost of Capital –

 Computation for each source of finance and weighted

Average

Computation for each source of finance and weighted Average

Computation for each source of finance and weighted Average

Computation for each source of finance and weighted Average

cost of capital -EBIT -EPS Analysis 

cost of capital -EBIT -EPS Analysis

cost of capital -EBIT -EPS Analysis

- Operating Leverage –

- Operating Leverage –

- Operating Leverage –

 Financial Leverage

Financial Leverage

Financial Leverage

Financial Leverage

Problems.

Problems.

Problems.

Problems. 

Defination