Scribd
Upload
59 views9 pages

Lecturer Syllabus ABST

The document provides an overview of topics covered in financial accounting, corporate accounting, cost accounting, management accounting, taxation, auditing, business statistics, and operations research. Some of the key topics mentioned include the meaning and objectives of accounting, international financial reporting standards, types of business entities and their accounting, costing methods, budgeting, ratio analysis, direct and indirect taxes, audit standards and reports, measures of central tendency, hypothesis testing, and linear programming.

Uploaded by

manishtheswamiboy4u
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
59 views9 pages

Lecturer Syllabus ABST

The document provides an overview of topics covered in financial accounting, corporate accounting, cost accounting, management accounting, taxation, auditing, business statistics, and operations research. Some of the key topics mentioned include the meaning and objectives of accounting, international financial reporting standards, types of business entities and their accounting, costing methods, budgeting, ratio analysis, direct and indirect taxes, audit standards and reports, measures of central tendency, hypothesis testing, and linear programming.

Uploaded by

manishtheswamiboy4u
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
You are on page 1/ 9

A) FINANCIAL ACCOUNTING

1) INTRODUCTION

a) MEANING OF BOOK KEEPING b) VARIOUS USERS OF ACCOUNTING


INFORMATON

c) LIMITATIONS OF ACCOUNTING d) ACCOUNTING STANDARDS

e) INTERNATIONAL FINANCIAL REPORTING STANDARD f) ACCOUNTING AND


ACCOUNTANCY

g) DISTINCTION BETWEEN BOOK KEEPING AND ACCOUNTING

h) ACCOUNTING PROCESS i)OBJECTIVES OF ACCOUNTIMG

1. RECORDING OF TRANSCATION SECONDARY BOOK.


2. TRIAL BALANCE.
3. RECTIFICATION OF ERRORS.
4. FINAL ACCOUNTS WITH ADJUSTMENT ENTRIES.
5. CLOSING ENTRIES.
6. FINANCIAL STATEMENTS.
7. B R S.
8. BILL OF EXCHANGE.
9. PARTNERSHIP ACCOUNT ADMISSION, RETIREMENT AND DEATH.
10. PIECEMEAL DISTRIBUTION OF CASH AND AMALGAMATION OF FIRMS.
11. DEPRICATION ACCOUNTING.
12. PRICE LEVEL CHANGES ACCOUNTING.
13. HIRE PURCHASES AND INSTALLMENT ACCOUNT.
14. VOYAGE ACCOUNTS.
15. ACCOUNTING FROM INCOMPLETE RECORD.
16. ACCOUNTING MRTHOD FOR N P O.
B CORPORATE ACCOUNTING
1. Introduction to Company Accounts, Kinds of Companies.
2. Formation of Companies, Share Capital.
3. Issue of Shares.
4. Under Subscription and Over Subscription.
5. Issue of shares at premium and discount.
6. Buy-back of shares and Treasury stock.
7. Accounting treatment and Ledger Preparation.
8. Issue of Bonus and Right shares.
9. Consolidation and split of shares.
10.Redemption of Preference shares.
11.Issue and Redemption of debentures.
12.Preparation of final accounts with calculation of Managerial
Remuneration.
13.Disposal of Company profits and Distribution of Dividend.
14.Accounts of Banking and Insurance Companies.
15.Valuation of Goodwill AND shares.
16.Amalgamation of Companies.
17.Internal and External Reconstruction of companies (including scheme
of Reconstruction) Accounts of Holding and subsidiary companies
Liquidation of a Company.
18.Double Account system (Accounting for public utilities companies
Problems of merger and acquisition.
19.Accounting for agricultural forms.
20.Government Accounting.
21.corporate social Accounting.
22.Accounts of Solicitors.
23.Accounts of Hospitals.
24.Forensic Accounting.
25.Accounting for tour and travel agencies.
26.Basic financial and Accounting System for MFIS.
C - Cost Accounting
1.)Concept of Cost and Cost Control
2.)Cost Accounting methods
3.)Job costing
4.)Batch costing
5.)Contract costing or Terminal costing
6.)process costing including inter process profit
7.)Single output or unit costing
8.)Operating costing Operation costing
9.)Multiple or composite costing
10.) Departmental costing and uniform costing
11.) Non Integrated and Integrated cost Accounting system.
12.) Marginal Costing and BreakEven Analysis
13.) Decisions based on Marginal Costing techniques
14.) Budgetary Control and Preparation of various types of Budgets
15.) Standard Costing and Ascertainment of Material, Labour,
Overhead and Sales Variances
16.) Activity Based Costing
17.) Transfer Pricing
18.) Life Cycle Costing
19.) Strategic Cost and Performance Evaluation
20.) Mechanic Accounting and E.D.P
21.) Productivity Accounting and Implication of Computers for Cost
Control and Cost reduction
22.) Programmes and Planning
23.) Employee's Participation in cost reduction programmes
D - Management Accounting
1.) Objectives and Scope of Management Accounting.
2.) Ratio Analysis.
3.) Preparation of Fund Flow Statement and Cash Flow
Statement.
4.) Capital Structure- Theories and Decisions.
5.) Cost of Capital.
6.) Working Capital Management.
7.) Capital Budgeting and Expenditure Decisions.
8.) Dividend Decisions.
9.) Balance Score Card.
10.) Measurement and Performance
11.) ROI
12.) MVA
13.) EVA
14.) Risk Analysis
15.) Value added Accounting
16.) Human Resource Accounting
17.) Responsibility Accounting
18.) Operating and Financial leverages
19.) Trading on Equity
20.) Lease Financing
21.) Inventory management
A. Taxation:
1. Direct Tax Income Tax Law and Rules with reference to assessment of
Individuals,
2. Assessment of HUF, Firm, AOP and Companies,
3. Assessment Procedure and types of Assessment,
4. Advance payment of tax,
5. Tax deduction at source,
6. Refund of tax,
7. Double taxation,
8. Tax Avoidance and Tax Evasion.
9. Introductory part of Tax Planning with special reference to salaried
employees and individuals. Minimum Alternate Tax Net.

GST
1.) Basics of GST, Meaning and scope of Supply, Levy and collection of Tax.
2.) Time and value of supply of goods and/or Services,
3.) Input Tax Credit,
4.) Transitional Provisions,
5.) Registration under CGST/SGST Act.
6.) Filing of Returns and Assessment,
7.) Payment of Tax including payment of tax on reverse charge basis,
8.) Refund under the Act.
9.) Maintenance of Accounts and Records,
10.) Composition Scheme,
11.) Job work and its Procedure,
12.) Various Exemptions Under GST.
13.) Demand and recovery under 2 GST.
14.) Miscellaneous provisions.
15.) IGST-Scope of IGST,
16.) important terms and definitions for determining the place of supply
17.) place of supply of goods and services, Zero rated supply.
Indirect Tax Custom duty
1.) Role of custom in International Trade,
2.) Important Terms and definitions under the custom Act, 1962,
3.) Assessable value ,
4.) Baggage,
5.) Bill of entry Dutiable goods,
6.) Duty Exporter,
7.) Foreign going Vessel,
8.) Aircraft goods,
9.) Import Manifest,
10.) Importer,
11.) prohibited goods,
12.) Shipping Bill,
13.) Stores,
14.) Bill of lading,
15.) Export manifest,
16.) Letter of credit,
17.) Kind of Duties,
18.) Prohibition of Export and Import of Goods and Provisions regarding
notified and specified goods,
19.) Import of Goods- Free import and Restricted import,
20.) Types of Import- Import of cargo,
21.) Import of personal Baggage,
22.) Import of stores,
23.) Tax Liability and Valuation of goods,
24.) computation of custom duty.
25.) Appeals and revisions.
B. Auditing:
1. Meaning, Objectives and Types of Audit
2. Internal Control
3. Vouching and Verification of Assets and Liabilities
4. Assurance and Audit standards
5. Audit Programme
6. Working Papers
7. Documentation
8. Audit Reports
9. Audit of Companies Appointment
10. Removal
11. Rights, Duties and Liabilities of Auditor.
12. Audit of Banks
13. Audit Insurance Companies
14. Audit Charitable Trust
15. Audit Educational Institutions
16. Management Audit
17. Efficiency Audit
18. Cost Audit
19. EDP Audit
20. Environmental Audit
21. Social Audit
22. Performance Audit
23. Tax Audit
24. Audit of Accounting Information System
C. Business Statistics and Operation Research:
1.) Introduction, Definition and Functions of Statistics
2.) Measures of Central Tendency
3.) Dispersion
4.) Skewness
5.) Moments & Kurtosis
6.) Sheppard’s Correction and Conditions for applying it
7.) Index Numbers
8.) Analysis of Time Series
9.) Interapolation and Extrapolation
10.) Vital Statistics
11.) Correlation and Regression Analysis
12.) Multiple Regression
13.) Association of Attributes
14.) Statistical Decision Theory
15.) Sampling
16.) Test of Hypothesis
17.) Sampling and Non-Sampling errors
18.) Sampling distributions and Standard Error
19.) Sampling Methods
20.) Large and Small Sample Analysis
21.) Sampling of Attributes and Variables
22.) Test of Significance. Z-Test, T-Test, F-Test
23.) Theoretical Frequency Distributions
24.) Probability
25.) Analysis of Variance and Design of Experiments.
26.) Linear Programming
27.) Network Analysis-PERT and CPM
28.) Game Theory
29.) Replacement Theory
30.) Statistical Quality control Discriminant Analysis

You might also like