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Subject Syllabus

CB-604 - Financial & Cost Accounting

CSBS · Semester 6

Course Modules

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Introduction, Techniques and Conventions Financial Statements- Understanding & Interpreting Financial Statements Company Accounts and Annual Reports- Audit Reports and Statutory Requirements, Directors Report, Notes to Accounts, Pitfalls

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

Form and Contents of Financial Statements Analyzing and Interpreting Financial Statements, Accounting Standards Class Discussion: Corporate Accounting Fraud- A Case Study of Satyam

Introduction, How to prepare – Cash flow and Fund flow Difference between them

Elements of Cost, Cost Behavior, Cost Allocation, Overhead Allocation Unit Costing, Process Costing, Job Costing, Absorption Costing, Marginal Costing Cost Volume Profit Analysis, Budgets, ABC Analysis Class Discussion: Application of costing concepts in the Service Sector