Financial Reporting Statements And Analysis by Priyanka Singh MBA 2nd sem

Financial Reporting Statements And Analysis by  Priyanka Singh MBA 2nd sem

MB 202: FINANCIAL REPORTING, STATEMENT AND ANALYSIS

Module-I

1. Basic Financial Accounting Concept: Meaning and Scope of Accounting – Definition of Accounting – Classification of Accounting – GAAP – Accounting Concepts and Conventions –Accounting Equation.                                                                                                                     (02L)

1. Preparation of Books of Accounts: Event-Transaction – Accounting Cycle – Golden Rule- Journal-Ledger-Trial Balance-Final Account.                                                                            (10L)

1. Basic Cost Accounting Concept: Cost Concept-Cost Unit – Technique of Costing Method of Costing- Cost Center- Cost Unit- Cost Sheet Preparation and Interpretation.                            (4L)

1. Introduction to Accounting Standard: Introduction to Indian GAAP and IndAS- Introduction to IFRS and IAS- Comparative Analysis of Indian GAAP and IndAS.                                  (4L)  

 

MODULE-II

1. Preparation of Financial Statement: Trading Account– Profit & Loss Account– Balance Sheet (As per Schedule VI, old & new) with Adjustment Entries – Preparation and Interpretation of Annual Report – Corporate Social Responsibility – Human Resource Accounting-Value Added Statement.                                                                                                                                          (10L)

1. Financial Statement Analysis: Comparative Statement- Common Size Statement Trend Analysis- Ratio Analysis- Fund Flow Statement - Cash Flow Statement.                                                           (10L)