FINANCIAL ACCOUNTING

UNIT -1 Financial Accounting

Definition
http://www.google.co.in/search?hl=en&q=Financial%20Accounting
%20%E2%80%93definition&spell=1&sa=X
http://en.wikipedia.org/wiki/Financial_accountancy
http://www.businessdictionary.com/definition/financial-accounting.html
Accounting Principles
http://en.wikipedia.org/wiki/Generally_accepted_accounting_principles
http://www.principlesofaccounting.com/
http://www.accountingcoach.com/online-accounting-course/09Xpg01.html
Concepts and conventions
http://tutor2u.net/business/accounts/accounting_conventions_concepts.htm
http://www.slideshare.net/dvietians/accounting-concepts-conventions
http://www.allinterview.com/showanswers/35876.html
Trial Balance
http://en.wikipedia.org/wiki/Trial_balance
http://www.futureaccountant.com/accounting-process/study-notes/trial-balance.php
http://www.investopedia.com/terms/t/trial_balance.asp
Final Accounts (Problems) Depreciation
http://www.accountingcoach.com/online-accounting-course/05Xpg01.html
http://www.futureaccountant.com/final-accounts-financial-accounting/studynotes/what-are-adjustments-final-accounts-accounting.php
http://uk.answers.yahoo.com/question/index?qid=20091111095553AAihbHi
MethodsStraight line method,
http://tutor2u.net/business/accounts/assets_fixedassets_depreciation_slexample.asp
http://beginnersinvest.about.com/od/incomestatementanalysis/a/straight-linedepreciation.htm
http://en.wikipedia.org/wiki/Depreciation
Written down value method.
http://www.investopedia.com/terms/w/writtendownvalue.asp
http://www.freemba.in/articlesread.php?artcode=475&stcode=10&substcode=29
http://www.accountingformanagement.com/diminishing_balance_method.htm
UNIT-2 Financial statement analysis
- Techniques of Financial Statement
http://www.quickmba.com/accounting/fin/statements/
http://accountlearning.blogspot.com/2010/02/methods-or-techniques-offinancial.html

http://www.nos.org/srsec320newE/320EL27.pdf
Analysis: Accounting Ratios:
http://cpaclass.com/fsa/ratio-01a.htm
http://www.accountingissue.info/best-advice-financial.html
http://tutor2u.net/business/accounts/ratio_analysis.htm
construction of balance sheet using ratios
http://answers.google.com/answers/threadview/id/404790.html
http://www.investopedia.com/articles/04/031004.asp
http://www.investopedia.com/university/ratios/debt/ratio2.asp
Fund Flow Statement
http://nos.org/320courseE/L-34%20FUNDS%20FLOW%20STATEMENT%20-%20II.pdf
http://www.slideshare.net/pankajmaini/what-is-fund-flow-statement
http://www.futureaccountant.com/funds-flow-cash-flow/study-notes/funds-flowstatement-changes-working-capital-illustration.php
Statement of Changes in Working Capital
http://www.futureaccountant.com/funds-flow-cash-flow/study-notes/funds-flowstatement-changes-working-capital.php
http://www.finmanagementsource.com/statement-changes-in-working-capital.html
http://library.vcc.ca/learningcentre/pdf/worksheets/HOSP2110StatementofWorkingCapital.pdf
Preparation of Fund Flow Statement - Cash Flow Statement
http://en.wikipedia.org/wiki/Cash_flow_statement
http://www.nos.org/srsec320newE/320EL30.pdf
http://www.investopedia.com/terms/c/cashflowstatement.asp
Analysis- Distinction between Fund Flow and Cash Flow Statement. Problems
http://www.homecashflowsolution.org/what-is-the-difference-between-fund-flow-vs-cashflow/
http://www.allinterview.com/showanswers/57020.html
http://www.futureaccountant.com/funds-flow-cash-flow/study-notes/funds-flow-statementchanges-working-capital-illustration.php

UNIT-3 Cost Accounting - Meaning

http://www.nos.org/srsec320newE/320EL27a.pdf
http://www.businessdictionary.com/definition/cost-accounting.html
http://www.scribd.com/doc/13074953/Meaning-of-Cost-Accounting
- Distinction between Financial Accounting and Cost Accounting
http://en.wikipedia.org/wiki/Differences_between_managerial_accounting_and_finan
cial_accounting
http://www.differencebetween.net/business/finance-business-2/difference-betweenaccounting-and-financial-accounting/
http://blog.accountingcoach.com/financial-accounting-management-accounting/

Cost Terminology:
http://ocw.mit.edu/courses/civil-and-environmental-engineering/1-011-projectevaluation-spring-2005/lecture-notes/p_eval04_l3_cost.pdf
http://www.accountingformanagement.com/cost_terms_concepts_and_classifications
.htm
http://www.uic.edu/classes/actg/actg594/Notes/PDF/02Notes1.pdf
Cost Centre,
http://searchcrm.techtarget.com/definition/cost-center
http://financial-dictionary.thefreedictionary.com/Cost+centre
http://www.wrexham.gov.uk/assets/pdfs/business/se_manual/62_cost_centre.pdf
Cost Unit - Elements of Cost
http://classof1.com/homework_answers/cost_accounting/elements_of_cost/
http://www.svtuition.org/2010/07/elements-of-cost.html
http://www.scribd.com/doc/6988318/Elements-of-Cost-Sheet
Cost Sheet - Problems.
http://www.caclubindia.com/share_files/cost-sheet-problems-8945.asp
http://www.beknowledge.com/archives/article/cost-sheet-problems
http://cadesire.blogspot.com/2011/07/cost-sheet-problems.html
Budget,
http://en.wikipedia.org/wiki/Budget
http://indiabudget.nic.in/
http://en.wikipedia.org/wiki/2012_United_States_federal_budget
Budgeting,
http://www.civicus.org/new/media/Budgeting.pdf
http://www.kesdee.com/pdf/budgeting.pdf
http://financialplan.about.com/msubbudg.htm
Budgeting Control
http://www.fao.org/docrep/W4343E/w4343e05.htm
http://tutor2u.net/business/presentations/accounts/budgetcontrol/default.html
http://www.gntmasterminds.com/BUDGETARY.pdf
- Types of Budgets
http://kutenk2000.blogspot.com/2009/05/different-types-of-budgets-master.html
http://www.strategic-control.24xls.com/en205
http://www.economywatch.com/budget/types/
Preparation of Flexible and fixed Budgets,
http://www.cliffsnotes.com/study_guide/Flexible-Budgets.topicArticleId21248,articleId-21241.html
http://classes.bus.oregonstate.edu/fall-06/ba422/Management%20Accounting
%20Chapter%205.htm

http://www.principlesofaccounting.com/chapter%2021.htm
master budget and Cash Budget
http://kutenk2000.blogspot.com/2009/05/different-types-of-budgets-master.html
http://www.accountingformanagement.com/the_master_budget.htm
http://www.answers.com/topic/cash-budget
- Problems Zero Base Budgeting.
http://en.wikipedia.org/wiki/Zero-based_budgeting
http://www.investopedia.com/terms/z/zbb.asp
http://tutor2u.net/business/accounts/zero-based-budgeting.htm
Marginal Costing Definition
en.wikipedia.org/wiki/Marginal_cost

http://www.globusz.com/ebooks/Costing/00000012.htm
http://www.theglobaltutors.com/finance-assignment-help/Marginal-Costing.aspx
- distinction between marginal costing andabsorption costing
http://www.transtutors.com/homeworkhelp/Cost+Management/Pricing+And+Costing/marginal-absorption-costing2.aspx
http://www.ask.com/questions-about/Difference-between-Marginal-and-AbsorptionCosting
http://accountantzed.tripod.com/technicalnotes/aprol2001abcosting.htm
- Break even point Analysis
http://tutor2u.net/business/production/break_even.htm
http://www.accountingformanagement.com/Break_even_analysis.htm
http://cpa.utk.edu/pdffiles/adc3.pdf
Contribution,
p/v Ratio,
http://www.allinterview.com/showanswers/60906.html
http://wiki.answers.com/Q/What_is_p_v_ratio
http://en.wikipedia.org/wiki/Cost-Volume-Profit_Analysis
margin of safety
http://en.wikipedia.org/wiki/Margin_of_safety_(financial)
http://www.investopedia.com/terms/m/marginofsafety.asp
http://www.narachinvestment.com/margin_of_safety.htm
- Decision making under marginal costing systemhttp://www.accountingformanagement.com/advantages_of_variable_costing.htm
http://ahmadladhani.files.wordpress.com/2008/12/marginal-costing1.pdf
http://www.principlesofaccounting.com/chapter%2023.htm

key factor analysis

http://key-factor.de/
http://www.birnbaumassociates.com/key-success-factors.htm
http://wiki.answers.com/Q/What_is_the_key_factor_in_describing_population
make or buy decisions,
http://www.enotes.com/management-encyclopedia/make-buy-decisions
http://www.investopedia.com/terms/m/make-or-buy-decision.asp
http://web.missouri.edu/~kleinp/papers/KI140-17-433-464--KLEIN-x.pdf
export decision,
http://www.jstor.org/pss/154184
http://singhsanjay.blogspot.com/2011/10/sugar-export-decision-deferred-till.html
http://ideas.repec.org/p/nbr/nberwo/6558.html
sales mix decisionhttp://www.managementaccountancy.com/2009/10/sales-mix-decision-with-keyfactor-and-multiple-constraints/
http://www.managementaccountancy.com/tag/sales-mix/
http://www.livescribe.com/cgi-bin/WebObjects/LDApp.woa/wa/MLSOverviewPage?
sid=bV87V5FHTQTD
Problems
http://www.accountingformanagement.com/gross_profit_analysis_solved_problems.h
tm
http://www.managementaccountancy.com/2009/10/sales-mix-decision-with-keyfactor-and-multiple-constraints/
http://www.brainmass.com/homework-help/business/accounting-business-analysisfinancial-reporting/86273
UNIT-4 Objectives and functions of Financial Management
http://www.managementstudyguide.com/financial-management.htm
http://www.scribd.com/doc/14127918/Financial-Management-scope-objectives-andtypes-of-finances
http://www.scribd.com/doc/45773473/Financial-Management-Meaning-Objectivesand-Functions
- Role of Financial Management in the organization
http://www.scribd.com/doc/17823985/The-Role-of-Financial-Management
http://www.state.gov/documents/organization/85474.pdf
http://www.managementstudyguide.com/organizing_function.htm
- Risk-Return relationship-

http://www.investopedia.com/university/quality-mutual-fund/chp4-fund-risk-return/
http://www.indianmba.com/Faculty_Column/FC919/fc919.html
http://www.mbaknol.com/investment-management/risk-return-relationship-ininvestments/
Time value of money concepts
http://www.getobjects.com/Components/Finance/TVM/concepts.html
http://en.wikipedia.org/wiki/Time_value_of_money
http://www.frickcpa.com/tvom/default.asp
- Indian Financial system
http://www.slideshare.net/diliprajdongre/indian-financial-system
http://210.212.230.219/dde/downloads/finiii_ifs.pdf
http://www.iibf.org.in/portal/documents/finance.pdf
Legal Regulatory and tax Framework.
www.tic.co.tz/...nsf/.../89a27da8d740777d8825728500286e9f?...
findpdf.net/.../books-about-legal-regulatory-tax-frame-work-free-download.html
www.ingentaconnect.com/content/itpub/sedv/1994/00000005/.../art00003

Sources of Long term finance

www.nos.org/srsec319new/319EL16.pdf
www.slideshare.net/.../sources-of-long-term-finance
www.nos.org/srsec319/319-19.pdf

Features of Capital market

http://wiki.answers.com/Q/What_are_the_features_of_capital_market_in_India
http://www.revistadestatistica.ro/rezumate/10_2007/articol%204_ganghelache.pdf
http://www.capitalmarket.com/magazine/cm1316/spefea.htm
Development in India
www.carnegieendowment.org
www.bykids.org/India
www.indiadevelopmentblog.com/

Role of SEBI in Capital Issues.

www.citehr.com/research.php?q=role-of-sebi-in-capital-issue
finance.iwebslog.info/2008/02/role-of-sebi.html
www.sebi.gov.in/faq/subsection.pdf

Capital Budgeting
en.wikipedia.org/wiki/Capital_budgeting

http://www.investopedia.com/terms/c/capitalbudgeting.asp
http://www.morevalue.com/i-reader/ftp/Ch9.PDF

methods of appraisal
http://appraisals.naukrihub.com/modern-method.html
http://www.mortgage101.com/article/appraisal-methods
www.humanresources.hrvinet.com/performance-appraisal-methods/

Conflict in criteria for evaluation

http://www.oecd.org/dataoecd/36/20/39289596.pdf
http://en.wikipedia.org/wiki/Multi-criteria_decision_analysis
http://www.fig.net/pub/proceedings/nairobi/mwasi-TS14-2.pdf
Capital Rationing
www.investopedia.com/terms/c/capitalrationing.asp
www.investorwords.com/729/capital_rationing.html
www.wisegeek.com/what-is-capital-rationing.htm

Problems
msuweb.montclair.edu/~lebelp/LorieSavageCapitalJB1949.pdf
http://professional-edu.blogspot.com/2010/07/206-investment-decisions-under-capital.html
http://www.jstor.org/pss/2583501

Risk analysis in Capital Budgeting

www.slideshare.net/.../risk-analysis-capital-budgeting
finance.mapsofworld.com/.../risk-analysis/

http://worldacademyonline.com/article/14/296/risk_analysis_in_capital_budgeting.ht
ml
UNIT-5 Cost of Capital

http://en.wikipedia.org/wiki/Cost_of_capital
http://www.investopedia.com/terms/c/costofcapital.asp
http://www.morevalue.com/i-reader/ftp/Ch13.PDF
Computation for each source of finance and weighted
Average
http://www.investopedia.com/terms/w/wacc.asp
www.qfinance.com/...calculations/weighted-average-cost-of-capital
www.morevalue.com/i-reader/ftp/Ch13.PDF

cost of capital -EBIT -EPS Analysis

www.wikiwealth.com/dictionary:ebit
www.trumarkets.com.au/ebit-margin/
equitysecuritiesanalysis.com/ebit-and-ebitda

- Operating Leverage

en.wikipedia.org/wiki/Operating_leverage
www.investopedia.com/terms/o/operatingleverage.asp
www.noble.org/ag/Economics/OperatingLeverage/index.html

Financial Leverage
www.financialleverage
- www.investorwords.com/1952/financial_leverage.html
www.stock-picks-focus.com/financial-leverage.html

Problems.
www.transtutors.com/.../Leverage/operating-leverage-problems.aspx
www.canadiancapitalist.com/the-problem-with-leverage
www.zerohedge.com/.../leverage-yesterdays-problems-todays-solution