Principles of Accounting: Principles of double entry -Assets and
Liabilities - Accounting records and systems - Trial balance and preparation of
financial statements - Trading, Manufacturing, Profit and Loss accounts,
Balance Sheet including adjustments( Simple problems only). |
Break-even analysis and Marginal Costing: Meaning of variable cost
and fixed cost - Cost-Volume-Profit analysis – calculation of breakeven point,
Profit planning, sales planning and other decision – making analysis involving
break - even analysis - Computer Accounting and algorithm.(differential cost
analysis to be omitted) |
Budget/Forecasting: preparation of and Characteristics of functional
budgets, Production, sales, Purchases, cash and flexible budgets. |
(i) Shukla M.C. & T.S. Grewal, 1991, Advanced Accounts, S.Chand & Co. New
Delhi.
(ii) Gupta R.L. & M. Radhaswamy, 1991, Advanced Accounts Vol. II, Sultan Chand
& Sons, New Delhi.
(iii) Man Mohan & S.N. Goyal, 1987, Principles of Management Accounting, Arya
Sahithya Bhawan.
(iv) Kuchhal, S.C., 1980, Financial Management, Chaitanya, Allahabad.
(v) Hingorani, N.L. & Ramanthan, A.R, 1992, Management Accounting, 5th edition,
Sultan Chand, New Delhi. |