SEMESTER  AND YEAR: TRIMESTER 1 AND 2020                      COURSE CODE: 18EPG102

                                         TITLE OF THE COURSE: ACCOUNTING FOR MANAGERS

Module 1: INTRODUCTION TO ACCOUNTING

Meaning, Basic Concepts, Principles of Accounting, Accounting Equation, Double entry system of accounting, Accounting Mechanism, Journal, Ledger, Trial balance, Capital & Revenue items and Depreciation, Financial Accounting vs. Management Accounting. (Theory and Problems)

Module 2: ACCOUNTING STANDARDS

Accounting Standards, Introduction to ‘Ind – AS’, International accounting standards such as GAAP & IFRS (Theory)

Module 3: COMPANIES FINAL ACCOUNTS

Introduction, Meaning, types and characteristics of companies, Profit and loss statement and balance sheet in detail as per the revised schedule VI of Companies Act of 2013, ((Only theory) - Off Balance sheet items, Treatment of events occurring after Balance sheet)

Module 4: ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENTS

Ratio Analysis – Meaning of ratio, classification of ratios, Liquidity ratios, capital structure or solvency ratios, turnover or activity ratios, Profitability ratios, Advantages and Limitations of ratio analysis and its computations. (Case study and Practical)

Module 5: COSTING

Introduction to Cost Accounting, Cash Flow Statement and Marginal Costing