FULLY SOLVED BOOK LASY 5 YEARS PAPERS SOLVED PLUS GUESS

UNIT I FINANCIAL ACCOUNTING 12 Introduction to Financial, Cost and Management Accounting- Generally accepted accounting principles, Conventions and Concepts-Balance sheet and related concepts- Profit and Loss account and related concepts - Introduction to inflation accounting- Introduction to human resources accounting.

UNIT II COMPANY ACCOUNTS 12 Meaning of Company -Maintenance of Books of Account-Statutory Books- Profit or Loss Prior to incorporation- Final Accounts of Company- Alteration of share capital- Preferential allotment, Employees stock option- Buyback of securities.

UNIT III ANALYSIS OF FINANCIAL STATEMENTS 12 Analysis of financial statements – Financial ratio analysis, cash flow (as per Accounting Standard 3) and funds flow statement analysis.

UNIT IV COST ACCOUNTING 12 Cost Accounts - Classification of manufacturing costs - Accounting for manufacturing costs. Cost Accounting Systems: Job order costing - Process costing- Activity Based Costing- Costing and the value chain- Target costing- Marginal costing including decision making- Budgetary Control & Variance Analysis - Standard cost system. UNIT V ACCOUNTING IN COMPUTERISED ENVIRONMENT 12 Significance of Computerised Accounting System- Codification and Grouping of Accounts-Maintaining the hierarchy of ledgers- Prepackaged Accounting software.