UNIVERSITY OF CALICUT MASTER OF BUSINESS ADMINISTRATION MBA 1.

6 ACCOUNTING FOR MANAGERS Objectives: To enable students to familiarize with the basic concepts in accounting and finance. (Focus must be laid on fundamental principles rather than doing complicated problems) Module I Financial accounting process-Conventions and concepts-GAAP-documentation and recording of business transactions-classifying and summarization of business transactions-journal—subsidiary books-ledger-cash book-trial balances. Module II Finalization of accounts—conceptual frame work of financial statements—profit and loss account— Balance Sheet-Final accounts with adjustments-Corporate financial statements- Accounting Standards. Module III Analysis and interpretation of financial statements—Ratio analysis—meaning and significance— classification of ratios—Dupont Analysis—Comparative analysis—Trend analysis. Module IV Analysis and interpretation of financial statement II—Fund flow analysis-methods of preparation of fund flow statement—Utility and limitations of fund flow analysis—Cash flow analysis— methods of preparation of cash flow statement- Utility and limitations. Module V Computerized accounting. References: 1. Financial accounting—Ashoka Banerjee – Excel publications 2. Accounting principles—Anthony—Irwin Publishers 3. Financial Accounting of Management—Ambariosh Gupta—Pearsons Education accounting—Inflation accounting—Human Resource accounting—Social

4. Fundamentals of Financial Accounting—Narayanaswamy 5. Corporate Accounting—Dr. V.K.Goyal—Excel books 6. Introduction to Accunting—Pru Marriott & J R Edwards –SagePublications

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