Financial and Managerial Accounting

B u i l d Y o u r s e l f & H e l p O t h e r s

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Syllabus

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Financial Accounting: Objectives and importance of accounting; Accounting as an information system; computerized system and applications in accounting; Recording system: double entry mechanism; Accounts and their classification, Accounting equation, Accounting cycle: journal, ledger, trial balance; Preparation of financial statements considering adjusting and closing entries; Accounting concepts (principles) and conventions. Financial statement analysis and interpretation ratio analysis. Cost and Management Accounting: Cost concepts and classification; Overhead cost: meaning and classification; Distribution of overhead cost; Overhead recovery method/rate; Job order costing: preparation of job cost sheet and quotation price, Inventory valuation: absorption costing and marginal/variable costing technique, Cost-Volume-Profit analysis: meaning, breakeven analysis, contribution margin approach, sensitivity analysis. Short-term investment decisions relevant and differential cost analysis. Long-term investment decisions: capital budgeting, various techniques of evaluation of capital investments.

Books

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Managerial Accounting

Author: Garrison, Noreen, Brewer

View PDF [14th Edition]

Other Books (By Chapterwise):

Ch-1: Introduction to Accounting

Ch-2:

> The Recording Processes

> Costs: Concepts and Objectives

Ch-4: Process Costing

Ch-6: Preparation of Financial Statements