FINANCIAL ACCOUNTING FOR MANAGEMENT (FA103)

Module 1 Conceptual basis of accounting & Accounting Records journalizing, ledger posting, trial balance preparation Module 2 Final Accounts Introduction and meaning of final accounts- Trading & Profit & Loss Account- Balance sheet Final accounts with adjustments Depreciation Accounting Module 3 Accounting standards Accounting StandardsAccounting Standards- Accounting standards in India Module 4 Funds flow and cash flow statement Difference between Cash flow analysis and fund flow analysis- Preparation of statement of changes in working capital and fund flow statement- Importance. Module 5 Financial Statement Analysis Importance - Types and Tools for Financial Statement Analysis Ratio analysis Module 6 Understanding Corporate Financial Statements and Reports Introduction- Corporate Financial Statements- Corporate Reports Management Reporting objectives, uses and importance types Steps in management reporting. Module 7 Human Resource Accounting Inflation Accounting Responsibility Accounting Reference A Text book of Accounting for Management, S N Maheshwari & S K Maheshwari, Vikas Publishing House Importance of

Financial Accounting for Management, N Ramachandran & Ram Kumar Kakani, 2nd Edition, Tata McGraw Hill