Course Duration in Hours
90
90
UNIT – I
Introduction – Accounting Concepts and Conventions – Journal – Ledger Subsidiary books –Trial Balance.
UNIT – II
Final Accounts of a Sole Trader – Adjustments.
UNIT – III
Final Accounts of non trading concerns – Receipts and Payments Account – Income and Expenditure Account and Balance Sheet.
UNIT – IV
Average Due Date – Account Current – Bank Reconciliation Statement.
UNIT – V
Depreciation – Methods – Fixed – Diminishing – Annuity – Depreciation Fund – Provision and Reserves.
MANAGEMENT ACCOUNTING
UNIT – I
Management Accounting – Meaning – Objectives – Nature and Scope – Distinguish between Management Accounting with Cost Accounting and Financial Accounting.
UNIT – II
Ratio Analysis – uses and Limitations of Ratio Analysis.
UNIT – III
Fund Flow Analysis and Cash Flow Analysis (New Format).
UNIT – IV
Budgets and Budgetary Control – Preparation of Production Budget, Purchase Budget, Sales Budget, Cash Budget and Flexible Budget.
UNIT- V
Marginal Costing – Absorption costing – P/V Ratio – BEP and Margin of Safety - Practical
Application of marginal costing technique to different situations.
+2 Commerce students
B.Com/BBA/M.Com/MBA students can join
Arrear students can join. special coaching is available
Sridhar Spoken Hindi Coaching Centre, Namakkal,IN