Syllabus For The Subject FINANCIAL AND MANAGEMENT ACCOUNTING

UNIT - 01

DEFINITION AND FUNCTIONS OF ACCOUNTING - ACCOUNTING CONCEPTS - OBJECTIVES

OF ACCOUNTING - ACCOUNTING PRINCIPLES

UNIT - 02

JOURNAL - LEDGER

UNIT - 03

TRIAL BALANCE

UNIT - 04

SUBSIDIARY BOOKS - CASH BOOK - FINAL ACCOUNTS AND ITS ADJUSTMENTS

UNIT - 05

MANAGEMENT ACCOUNTING - MEANING - OBJECTIVES - NATURE AND SCOPE

UNIT - 06

RELATIONSHIP BETWEEN MANAGEMENT ACCOUNTING - COST ACCOUNTING AND

FINANCIAL ACCOUNTING

UNIT - 07

BUDGETS AND BUDGETARY CONTROL

UNIT - 08

PREPARATION OF CASH BUDGET AND FLEXIBLE BUDGET

UNIT - 09

FUND FLOW ANALYSIS AND CASH FLOW ANALYSIS

UNIT - 10

MARGINAL COSTING - ABSORPTION COSTING - PRACTICAL APPLICATION OF MARGINAL

COSTING

UNIT - 11

TECHNIQUE IN DIFFERENT SITUATIONS

UNIT - 12

P/V RATIO - B.E.P - MARGIN OF SAFETY