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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.

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