>> Information For:   |   Prospective Students   |   Current Students   |   Alumni   |   Industry & Government   |   Faculty Members
Username : Password : Forgot password?

Financial and Managerial Accounting

2 Credit Hour Course
Intended For Level 4 Term 2 Students

Prerequisite: None

Financial Accounting: Objectives and importance of accounting; Accounting as an information system; computerized system and applications in accounting; Recording system: double entry mechanism; Accounts and their classification; Accounting equation; Accounting cycle: journal, ledger, trial balance; Preparation of financial statements considering adjusting and closing entries; Accounting concepts (principles) and conventions.
Financial statement analysis and interpretation: ratio analysis.
Cost and Management Accounting: Cost concepts and classification; Overhead cost: meaning and classification; Distribution of overhead cost; Overhead recovery method/rate; Job order costing: preparation of job cost sheet and quotation price; Inventory valuation: absorption costing and marginal/variable costing technique; Cost-Volume-Profit analysis: meaning, breakeven analysis, contribution margin approach, sensitivity analysis.
Short-term investment decisions: relevant and differential cost analysis.
Long-term investment decisions: capital budgeting, various techniques of evaluation of capital investments.

Department of Computer Science and Engineering, ECE building, Palashi, Dhaka, Bangladesh. The Department is part of the Faculty of Electrical and Electronic Engineering at the Bangladesh University of Engineering & Technology. No part or content of this website may be copied or reproduced without permission of the department authority. Contact info@cse.buet.ac.bd with questions or comments on this page.  [Development Credits]