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Part A: Financial Accounting
Overview of Business and Accounting
Basic Terminology and Source Documents of Accounting
Conceptual Framework for Financial Reporting
Theory Base of Financial Reporting: Accounting Standards
Scope of Accounting and Its Relationship with Other Disciplines
Primary Books of Accounts
Subsidiary Books of Accounts
Depreciation Accounting
Inventory Valuation
Trial Balance, Errors Rectification, Bank Reconciliation, Reserves and Provisions
Preparation of Financial Statements of a Sole Trader
Understanding Financial Statements of a Company
Part B: Cost and Management Accounting
Cost Accounting: An Overview-Concept, Classification and Analysis
Cost Elements:- Material, Labour and Overheads
Management Accounting: An Overview
Budgeting and Budgetary Control
Standard Costing and Variance Analysis
Marginal Costing Analysis and Decision Making
Part C: Financial Management
Financial Management: An Overview
Sources of Business Finance
Working Capital Management
Investment Analysis
Analysis of Financial Statements
Cash Flow and Fund Flow Analysis
Appendices
FDI Policy
Rates of Depreciation
References and Further Readings
Index
