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FRM Course Syllabus IPDownload

Accounts

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4 views

FRM Course Syllabus IPDownload

Accounts

Uploaded by

Ravi Kumar
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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ACC322:ACCOUNTING AND FINANCIAL MANAGEMENT

L:3 T:1 P:0 Credits:4

Course Outcomes: Through this course students should be able to

CO1 :: apply basic accounting concepts for decision-making

CO2 :: analyze the activities to be recorded in books of accounts as per guidelines

CO3 :: understand the trial balance and subsidiary books of accounts

CO4 :: evaluate the role of financial manager for financial decision-making

CO5 :: employ time valuation of money for analysing the cash flows of enterprise

CO6 :: apply various capital budgeting methods for investment decision-making

Unit I
Introduction to Accounting : meaning,advantages and limitations of accounting, difference
between accountancy and accounting, difference between book keeping and accounting, types of
accounting, meaning and qualitative features of IFRS, difference between IFRS and GAAP
Generally Accepted Accounting Principles and Accounting Equation : meaning of generally
accepted accounting principles, accounting concepts, conventions and terminology, concept of
accounting equation and procedure of developing an accounting equation
Unit II
Journalizing,Posting and Balancing : meaning and classification of accounts, identification of
transactions, format of journal book and recording of transactions in journal, preparation of ledgers
from journal, posting and balancing of ledgers, distinction between journal and ledger
Unit III
Subsidiary Books : meaning, types of special journal, types of cash book, advantages and need of
special journal
Unit IV
Financial Management : introduction to financial management, scope of finance, financial goal
profit maximization vs wealth maximization, finance function, role of finance manager
Sources of Finance : short term sources, medium term sources, long term sources

Unit V
Time Value of Money : concept, time preference for money, future value of single cash flow,
present value of single cash flow, future value of annuity, present value of annuity, perpetuity
Unit VI
Cost of Capital : introduction, significance of cost of capital, components of cost of capital, cost of
debt, cost of equity capital, cost of preference capital, weighted average cost of capital
Capital Budgeting : introduction, nature of capital budgeting, capital budgeting decision types, non
discounting techniques (payback period and accounting rate of return), discounting techniques
(NPV,IRR and PI)

Text Books:
1. ESSENTIALS OF FINANCIAL MANAGEMENT by I M PANDEY, VIKAS PUBLISHING HOUSE

2. FINANCIAL ACCOUNTING by CA SHARAD K MAHESHWARI & DR SUNEEL K MAHESHWARI,


VIKAS PUBLISHING HOUSE
References:
1. FINANCIAL MANAGEMENT THEORY AND PRACTICE by PRASANNA CHANDRA, Mc Graw Hill
Education

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