FINANCIAL & COST ACCOUNTING (CB-604)-Computer Science and Business System (CSBS) (VI) | RGPV

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• Syllabus

• Syllabus - FINANCIAL & COST ACCOUNTING (CB-604)

• UNIT – I Accounting Concept

• Introduction to Accounting
• Accounting Techniques and Conventions
• Understanding & Interpreting Financial Statements
• Company Accounts and Annual Reports

• UNIT – II Accounting Process

• Book Keeping and Record Maintenance
• Fundamental Principles and Double Entry
• Journal, Ledger, Trial Balance
• Balance Sheet, Final Accounts
• Cash Book and Subsidiary Books
• Rectification of Errors

• UNIT – III Financial Statements

• Form and Contents of Financial Statements
• Analyzing and Interpreting Financial Statements
• Accounting Standards

• UNIT – IV Cash Flow and Fund Flow Techniques

• Introduction to Cash Flow and Fund Flow Techniques
• Preparation of Cash Flow and Fund Flow
• Difference between Cash Flow and Fund Flow

• UNIT – V Costing Systems

• Elements of Cost
• Cost Behaviour and Allocation
• Unit Costing, Process Costing, Job Costing
• Absorption Costing, Marginal Costing
• Cost Volume Profit Analysis
• Budgets and ABC Analysis