Overview of Financial Accounting: Role, Functions, Users,
Principles, Concept, Conventions, Accounting Cycle: Original
Book of Entry, Journal, Ledger and Trial Balance.

(5 Sessions)

UNIT –II

Preparation of Income Statement and Position Statement,
Manufacturing Account, Trading Account, , Profit & Loss
Account, Profit & Loss Appropriation Account and Balance
Sheet (With Basic Adjustment).

(5 Sessions)

UNIT – III

Introduction to Financial Analysis: Role, Types, Tools,
Limitations
Ratio Analysis: Types of Ratios, Profitability Ratio, Turnover
Ratio, Financial Ratio: Computation & Analysis

(5 Sessions)

MID-TERM EXAMINATION

UNIT – IV

Financial Statements Analysis-Common Size Statements,
Comparative Statement & Trend Analysis

(4 Sessions)

UNIT – V

Preparation and Interpretation of Fund flow Statement
Concept of fund flow, Statement of Change in Working Capital,
Fund from Operation, Fund Flow Statement

(6 Sessions)

UNIT – VI

Preparation of Cash Flow Statement (As per AS 3)
Cash flow from Operating / Investing / Financing Activities
Direct or Indirect Method of preparation of Cash Flow
Statement. Introduction to Triple Bottom Line Reporting.