Chaudhary Charan Singh University (C.C.S.U)
BBA104 Accounting and Financial Analysis
| Unit 1 (book) | |
|---|---|
| Nature, Objectives and Functions of Accounting | |
| Accounting Concepts | |
| Conventions and Principles | |
| Accounting Equation | |
| International Accounting Principles and Standards | |
| Matching of Indian Accounting Standards with International Accounting Standards |
| Unit 2 (book) | |
|---|---|
| Double Entry System of Accounting | |
| Journalizing of Transactions | |
| Preparation of Final Accounts | |
| Preparation of Profit & Loss Accounts | |
| Profit & Loss Appropriation Accounts and Balance sheet | |
| Policies related with Depreciation | |
| Policies related with Inventory | |
| Inventory and Intangible assets like copyright, Trademark, Patents, Goodwill |
| Unit 3 (book) | |
|---|---|
| Solvency Ratios | |
| Profitability Ratios | |
| Activity Ratios | |
| Liquidity Ratios | |
| Common Size Statement | |
| Market Capitalization Ratios | |
| Comparative Balance Sheet and Trend Analysis of manufacturing, Services and Banking Organizations |
| Unit 4 (book) | |
|---|---|
| Fund Flow Analysis | |
| Concept of Gross and Net Working Capital | |
| Preparation of Schedule of Changes in Working Capital | |
| Preparation of Fund Flow Statement and it’s analysis |
| Unit 5 (book) | |
|---|---|
| Various Cash and Non-Cash Transactions | |
| Flow of Cash | |
| Preparation of Cash Flow Statement and it’s analysis |