FULLY SOLVED BOOK LASY 5 YEARS PAPERS SOLVED PLUS GUESS
1.4: FINANCIAL AND MANAGEMENT ACCOUNTING Unit-IFinancial Accounting – Definition – Accounting Principles – Concepts and conventions – Trial Balance – Final Accounts (Problems) – Depreciation Methods –Straight Line Method, Written-Down Value Method – Sinking Fund Method. Unit-IIFinancial Statement Analysis – Objectives – Reorganizing the Financial Statement Information-Techniques of Financial Statement Analysis: Comparative Statements, Common – Size Statement, Trend Percentage – Accounting Ratios: Construction of Balance Sheet using Ratios (Problems) – DuPont analysis. Unit-IIIFund Flow Statement – Statement of Changes in Working Capital – Computation of Fund from Operations – Workings for Computation of Various Sources and Uses – Preparation of Fund Flow Statement – Cash Flow Statement Analysis – Computation of Cash from Operations Problems – Distinction between Fund Flow and Cash Flow Statement. Problems. Unit-IVCost Accounting – Meaning – Distinction between Financial Accounting and Cost Accounting – Cost Terminology: Cost, Cost Center, Cost Unit – Elements of Cost – Cost Sheet – Problems. Budget, Budgeting, and Budgetary Control – Types of Budgets – Preparation of Flexible and Fixed Budgets, Master budget and Cash Budget – Problems–Zero Base Budgeting. Unit-VMarginal Costing – Definition – Distinction between Marginal Costing and Absorption Costing – Break-Even Point Analysis – Contribution, P/V Ratio, Margin of Safety – Decision-Making under Marginal Costing System – Key Factor Analysis – Make or Buy Decisions – Export Decision, Sales Mix Decision – Problems.
