FULLY SOLVED BOOK LASY 5 YEARS PAPERS SOLVED PLUS GUESS
Section 1 BASIC ACCOUNTING REVIEW
Unit 1 Meaning, Process of Accounting, Cash System, Accrual System, Value.
Unit 2 Accounting Principles, Accounting Concepts, Money Measurement Concept, Business Entity Concept, Going Concern Concept, Matching Concept, Accounting Period Concept, Duality or Double Entry Accounting Concept,
Unit 3 Cost Concept, Accounting Conventions, Classification of Accounts, Personal Account, Real Account,Nominal Accounts
Unit 4 Transactions in between the Real A/c, Journal Entries in between the Accounts of Two Different Categories, Accounting Equation.
Section 2 MANAGERIAL ACCOUNTING
Unit 5 Meaning of Cost Accounting, Cost Classification, General Classification, Technical Classification, Costing Concepts, Unit Costing, Cost Sheet.
Unit 6 Direct Cost Classification, Indirect Cost Classification, Stock of Raw Materials, Stock of Semi-finished Goods, Stock of Finished Goods.
Section 3 UNDERSTANDING CORPORATE FINANCIAL STATEMENTS
Unit 7 Types of Financial Statements, Nature of Financial Statements, Attributes of Financial Statements, Uses of Financial Statements KENT Centre for Distance Learning Syllabus-KSOU,Mysore www.kenteducation.ac.in III-A/73, Nehru Nagar, GHaziabad-201001 Call@9911303050 Page 7 of 40
Unit 8 Limitations of Financial Statements, Capital and Revenue Expenditures, Capital and Revenue Expenditures and Receipts, Cost of Goods Sold
Section 4 FINANCIAL STATEMENT ANALYSIS
Unit 9 Concepts, Objectives, Tools for Analysis and Interpretation of Financial Statement Analysis, Common- size Financial Statements, Comparative Statements, Comparative Balance Sheet.
Unit 10 Comparative (Income) Financial Statement Analysis, Comparative Common-size Statement, Trend AnalysisCase: Evaluation of Ford on the basis of Accounting Trends.
Section 5 RATIO ANALYSIS
Unit 11 Definition, Utility of the Ratio Analysis, Limitations of the Ratio Analysis, Classification of Ratios, On the basis of Financial Statements, On the basis of Functions
Unit 12 Short-term Solvency Ratios, Current Assets Ratio, Acid Test Ratio, Super Quick Assets Ratio, Capital Structure Ratios, Leverage Ratios, Coverage Ratios, Profitability Ratios, Gross Profit Ratio, Net Profit Ratio, Operating Profit Ratio
Unit 13 Return on Assets Ratio, Return on Capital Employed, Turnover Ratios, Activity Turnover Ratio, Stock Turnover Ratio, Debtors Turnover Ratio, Creditors Turnover Ratio, DUPONT Analysis.
Section 6 FUND FLOW STATEMENT
Unit 14 Meaning of Fund Flow Statement, Objectives of Fund Flow Statement Analysis, Steps in the Preparation of Fund Flow Statement, Schedule of Changes in Working Capital.
Unit 15 Methods of Preparing Fund from Operations, Net Profit Method, Sales Method, Advantages of Preparing Fund Flow Statement, Limitations of Fund Flow Statement.
