- Financial Accounting Cycle including Journal, Day Books, Ledger, Trial Balance, Adjustment Entries, Final Accounts, Rectification of Errors,
- Bank Reconciliation Statement, Depreciation Accounting, Accounting for Non-Profit Making Organizations, Accounting for consignment and joint venture, insurance claims.
- Partnership Accounts, Accounting for issue, reissue and forfeiture of shares, issue and redemption of preference shares and debentures.
- Costing Concepts, elements and Classification of Cost, Unit Costing.
- Elementary knowledge of IND AS
- Financial & Management Accounting
- Basic Accounting concepts, Capital and Revenue, Financial statements
- Partnership Accounts: Admission, Retirement, Death, Dissolution and Cash Distribution.
- Advanced Company Accounts: Issue, forfeiture, Purchase of Business, Liquidation, Valuation of shares, Amalgamation, Absorption and Reconstruction, Holding Company Accounts.
- Cost and Management Accounting: Ratio Analysis, Funds Flow Analysis, Cash Flow Analysis, Marginal costing and Break-even analysis, Standard costing, Budgetary control, Costing for decision-making.
- Responsibility accounting
- Data types, Data collection and analysis, sampling need, errors and methods of sampling, Normal distribution, Hypothesis testing, Analysis and Interpretation of Data.
- Correlation and Regression, small sample tests-t-test, F-test and chi-square test.
- Financial Management
- Capital Structure, Financial and Operating leverage
- Cost of capital, Capital budgeting
- Working capital management
- Dividend Policy
Advanced Accounting and Finance
- Accounting standards : IND AS and IFRS, Responsibility Accounting, Social Accounting.
- Money and Capital market, Working of stock exchanges in India, NSE, OTCEI, NASDAQ, Derivatives and Options.
- Regulatory Authorities : SEBI, Ratting Agencies; New Instruments : GDRs, ADRs
- Venture Capital Funds, Mergers and Acquisitions, Mutual Funds, Lease Financing, Factoring, Measurement of risk and returns, securities and portfolios
Income Tax and Tax Planning
- Basic concepts, Residential status and tax incidence, exempted incomes, computation of taxable income under various heads.
- Computation of taxable income of individuals and firms.
- Deduction of tax, filing of returns, different types of assessment; Defaults and penalties.
- Tax planning : Concepts, significance and problems of tax planning, Tax evasion and tax avoidance, methods of tax planning.
- Tax considerations in specific business decisions, viz., make or buy; own or lease, retain or replace; export or domestic sales; shut-down or closure; expand or contract; invest or disinvest
- Computer Application in Income Tax and Tax Planning.