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Finance Function:
Concept and Importance of Finance Function.
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Double Entry:
Books of original entries, Accounts and preparation of Financial Statement, Basic Accounting
postulates and principles. Nature and importance, Balance Sheets as per Company's Act 1956,
Analysis of Financial Position.
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An Introduction
to: Ratio Analysis, Cash Flow Statement, Fund Flow Statement.
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Costing Function:
Nature and importance of cost accounts, Cost sheets, Cost
center concept.
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Classification of Costs:
Reconciliation of Cost and Financial accounting,
Relevant costs for Decision Making, Cost Control Techniques,
Standard costing and variance
analysis (Material & Labour), Concepts of Budget and Budgetary Control,
Marginal Cost: Concept and Applications, CVP Analysis.
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