BBA104 Accounting and Financial Analysis

Unit 1 (book)
Nature, Objectives and Functions of Accounting
Accounting Concepts
Conventions and Principles
Accounting Equation
International Accounting Principles and Standards
Matching of Indian Accounting Standards with International Accounting Standards

Unit 2 (book)
Double Entry System of Accounting
Journalizing of Transactions
Preparation of Final Accounts
Preparation of Profit & Loss Accounts
Profit & Loss Appropriation Accounts and Balance sheet
Policies related with Depreciation
Policies related with Inventory
Inventory and Intangible assets like copyright, Trademark, Patents, Goodwill

Unit 3 (book)
Solvency Ratios
Profitability Ratios
Activity Ratios
Liquidity Ratios
Common Size Statement
Market Capitalization Ratios
Comparative Balance Sheet and Trend Analysis of manufacturing, Services and Banking Organizations

Unit 4 (book)
Fund Flow Analysis
Concept of Gross and Net Working Capital
Preparation of Schedule of Changes in Working Capital
Preparation of Fund Flow Statement and it’s analysis

Unit 5 (book)
Various Cash and Non-Cash Transactions
Flow of Cash
Preparation of Cash Flow Statement and it’s analysis