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Financial Accounting Overview for MBA

The document outlines the syllabus for an MBA program covering topics in financial and cost accounting. It includes an introduction to key concepts like the accounting cycle, balance sheets, income statements, and accounting principles. Specific topics covered are fixed assets, depreciation, revenue recognition, provisions, and interpreting financial statements. The syllabus also covers cost accounting concepts, elements of cost including materials, labor, and overhead, and the differences between cost, management, and financial accounting.

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Archana Bhattacharjee
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11 views1 page

Financial Accounting Overview for MBA

The document outlines the syllabus for an MBA program covering topics in financial and cost accounting. It includes an introduction to key concepts like the accounting cycle, balance sheets, income statements, and accounting principles. Specific topics covered are fixed assets, depreciation, revenue recognition, provisions, and interpreting financial statements. The syllabus also covers cost accounting concepts, elements of cost including materials, labor, and overhead, and the differences between cost, management, and financial accounting.

Uploaded by

Archana Bhattacharjee
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOC, PDF, TXT or read online on Scribd

1.

Introduction to Financial Accounting Concepts Conventions Importance and scope Accounting Principles Double entry system Brief overview of accounting cycle introduction to Balance Sheet and Income Statement 10L 2 Accounting for Fixed assets Introduction Valuation of Fixed assets principles and norms of standard accounting treatment (AS 10) 4L 3 Depreciation Methods Accounting Importance 2L 4 Revenue Recognition - Introduction -Definitions -Sale of Goods -Rendering of Services -The Use by Others of Enterprise Resources Yielding Interest-Royalties and Dividends -Effect of Uncertainties on Revenue Recognition accounting standard (AS 9) 4L 5. Provisions Doubtful Debt Bad Debt Importance Provisions Reservations Accounting Treatments 2L

MBA Revised & Final Syllabus2008(For the Batch starting from Academic year 2008-2009)
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6. Financial Statements Introduction to Corporate Final Accounts as per Schedule VI of Companies Act 1956 Income Statement Interpretation of Annual Reports. 2L Module II(Cost accounting) 1. Cost Accounting : key terms, cost concepts, classifications, total cost components, cost accounting and management accounting, cost accounting and financial accounting. 6L 2. Elements of Cost : Materials (Purchasing, Storekeeping, Issue, Pricing & Control); Labour (Costing & Control) ; Overheads ( Analysis, Distribution and Control, Treatment of Special Items ).

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