12MBA14 Accounting for Management syllabus for MBA


Unit-1 Introduction to Accounting 4 hours

Need and Types of Accounting, Users of Accounting, concepts andconventions of Accounting, Accounting Equations.

Unit-2 Preparation of Books of Accounts 10 hours

Journals, Subsidiary books, three column cash book, ledgers and trialbalance. (Problems only on three column cash book)

Unit-3 Preparation of Financial Statements 12 hours

Preparation of final accounts of sole traders and companies (excludingpartnership) in horizontal format (students are to be introduced to verticalformats also)

Unit-4 Analysis of Financial Statements 14 hours

Comparative, common size and trend analysis, Ratio Analysis, Preparation offinancial statements using ratios, Cash flow Statement.

Unit-5 Accounting Standards and IFRS 4 hours

IFRS and proposed changes in Indian Accounting Standards.

Unit-6 Audit Report 4 hours

Audit Report, Directors’ Report and basics of MAOCARO 1998 (Amended2003)

Unit-7 Corporate Governance 2 hours

Corporate Governance, Human Resource Accounting, Forensic AccountingWindow Dressing

Unit-8 Income Tax 6 hours

Heads of Income, Salary, Profit in lieu of salary, Perquisites, deductions u/s80C, Income Tax Rates – For Individuals only (Only Theory)

Last Updated: Tuesday, January 24, 2023

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