International Financial and Management Accounting

INTERNATIONAL FINANCIAL AND MANAGEMENT ACCOUNTING
SYLLABUS
UNIT I
Accounting Principles -Concepts and conventions-Rules for double entry book keepingjournal-ledger-trail balance.-preparation of final Accounts and Balance Sheet - Financial
vs Management Accounting.
UNIT II
Financial Statement Analysis -Meaning - comparative statement analysis- Ratio Analysis.
UNIT III
Marginal Costing -Meaning-Problems in marginal costing including decision makingcost volume Profit analysis.
UNIT IV
Budget and Budgetary Control -sales, cash, Production, flexible.
UNIT V
Capital budgeting - Significance - Techniques of evaluation: Payback period, ARR,
NPV and IRR techniques.