Module 1 Practical: Journal entry with account Trial balance, profit & loss A/c, Balance Sheet (Company

format also) Theory: Meaning of Accounting, advantage & Disadvantage, Accounting principles & basic concepts Ledger V/s Journal Methods & errors in trial balance Trial Balance v/s Balance Sheet Module 2 Practical: Depreciation (all methods as done in class)

Inventory valuation (GTU paper & as done in class) Theory: (Any two from Following three ) Valuation of Tangible & intangible Assets - Meaning, disclosure as per accounting standard & mode of valuation. Financial lease- AS 19 & all importance term Investment & Amortization Meaning, classifications, & implementation. Module 3 Practical: Corporate Balance sheet and Profit & loss A/c (Abstract can be asked ). Theory: Provisions for corporate financial statement As per Companies Act 1956 Auditors Report Directors report Corporate Governance Report Module 4 Practical: Financial ratios Trend Analysis Cash Flow (Direct & Indirect method) Theory: Comment on Ratio Analysis Components of Financial Statement Analysis Technique of Financial Statement Analysis Common size Statement meaning, advantage, disadvantage, Performa Trend analysis- meaning, usefulness, limitations Fund Flow V/s Cash Flow Module 5 Only theory: Global Financing Report International Accounting - objectives & other things , GAAP V/s IFRS (In following topics question can be asked for 7 marks as a short notes so have conceptual clarity for the topic like meaning, objective, advantage, disadvantage, methods for implementation, reasons for adopting concepts etc. For this mentioned concepts case study can be asked for 12 to 14 marks so having at least

clear idea for the same is necessary. You can go for any 4 topics with full coverage or you can have options as per your choice being rational) Foreign Currency Accounting AS 11 Human Resource Accounting Environmental accounting Inflation Accounting Responsibility Accounting.