INTRODUCTION TO *ACCOUNTING STANDARDS* OBJECTIVES , ADVANTAGES & LIMITATION (FRSA)MBA 1ST SEM RTMNU

COMMERCE ACADEMY MBA 1ST SEM AS PER NAGPUR UNIVERSITY SUBJECTS- FINANCIAL REPORTING, STATEMENTS AND ANALYSIS SYLLABUS AS PER RTMNU INTRODUCTION-    • MBA 1ST SEM Batch -INTRODUCTION  Fina...   Module 1 Accounting Standards:  Introduction to Indian Accounting Standards. Day 01-    • INTRODUCTION TO *ACCOUNTING STANDARDS...    AS 2 (Valuation of Inventories),  AS 3 (Cash Flow Statement),  AS 6 (Depreciation Accounting),  AS 10 (Accounting for Fixed Assets). (Practical Questions on these accounting standards.) Module 2 Financial Statement Reporting – I:  Preparation of Financial Statement – Profit & Loss, Balance sheet (as per Companies Act 2013) Module 3 Financial Statement Reporting – II:  Cash Flow Analysis – introduction, Meaning, features, objectives, importance, concept of cash and cash equivalents, cash flow from operating activities, investment activities & financing activities. Preparation of Cash Flow Statement (as per Companies Act 2013) Module 4 Analysis of financial Statement – I:  Introduction, Assessment of Business Performance through Ratio Analysis: Concept of Ratio, significance of ratio analysis, Interpretation of financial performance using ratio. Profitability Ratio, Liquidity Ratio, Solvency Ratio, Activity Ratio & efficiency Ratio Module 5 Analysis of financial Statement – II:  Techniques of Financial statement Analysis ( Common size statement, Trend Analysis, Inter Firm Comparison