KMBN103 FINANCIAL ACCOUNTING AND ANALYSIS UNIT-1Â Meaning and Scope of Accounting: Evolution and Users of Accounting Basic Accounting terminologies Principles of Accounting, Accounting Concepts & Conventions Accounting Equation, Deprecation Accounting UNIT-2 Mechanics of Accounting: Accounting Standards and IFRS: International Accounting Principles and Standards Matching of Indian Accounting Standards with International Accounting Standards Double entry system of Accounting journalizing of transactions Ledger posting and Trial Balance UNIT-3 Presentation of Financial Statement Preparation of final accounts (Profit & Loss Account and Balance Sheet) according to companies act 2013 (vertical format) Excel Application to make Balance sheet Case studies and Workshops, Preparation of Cash Flow Statement and its analysis. UNIT-4 Analysis of financial statement: Ratio Analysis- Solvency ratios Profitability ratios, activity ratios, liquidity ratios Market capitalization ratios leverage Ratio, Detailed Analysis using excel application. UNIT-5 Financial Statement Analysis and Recent Types of Accounting: Common Size Statement Comparative Balance Sheet and Trend Analysis of manufacturing Service & banking organizations, Case Study and Workshops in analysing Balance sheet. Human Resource Accounting, Forensic Accounting, Accounting for corporate social responsibility.
