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Syllabus || SNS Courseware
Subject Details
Dept     : MBA
Sem      : 1
Regul    : 2023
Faculty : Swarnam S
phone  : 9025070207
E-mail  : swarna.s.mba@snsct.org
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Syllabus

UNIT
1
FINANCIAL ACCOUNTING

Introduction to Financial Accounting - Generally accepted accounting principles - Double Entry System - Preparation of Journal, Ledger and Trial Balance - Preparation of Final Accounts: Trading, Profit and Loss Account and Balance Sheet.

UNIT
2
ANALYSIS OF FINANCIAL STATEMENTS

Nature and Objectives of Financial Statements - Uses & Limitations of Financial Statements - Comparative statements - Common size statements - Financial ratio analysis - Du-Point Analysis Cash flow (as per Accounting Standard 3) and Funds flow statement - Trend Analysis.

UNIT
3
COST ACCOUNTING

Cost Accounting - Classification of Costs - Cost Sheet - Job Costing - Process costing.

UNIT
4
MARGINAL COSTING

Marginal Costing - Cost, Volume, Profit Analysis - Break Even Analysis - Decision Making Problems - Make or Buy decisions -Determination of Sales Mix - Exploring New Markets

UNIT
5
BUDGETING AND ACCOUNTING SOFTWARE

Budgetary Control - Sales, Production, Cash Flow, Fixed and Flexible Budget - Practical Workings in Accounting Software & Spread Sheet

Reference Book:

R. Narayanaswamy, Financial Accounting, PHI, sixth edition, 2017 Earl K. Stice & James D.Stice, Financial Accounting, Reporting and Analysis, 8th edition, Cengage Learning, 2015.

Text Book:

M.Y. Khan & P.K. Jain, Management Accounting, Tata McGraw Hill, 8 th edtion, 2018 Penman, S.H, Financial Statement Analysis, 12th Edition, Tata McGraw Hill. 2014