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National Institute of Technology Tiruchirappalli (NITT)
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Accounts - Classification, Principles, concepts - Journal Entry - Ledger, Accounts, Trial Balance.
Preparation of Financial Statements - Trading Account - Profit and Loss Account - Profit and Loss appropriation Account - Balance sheet. Adjustment Entries and Financial Statement Analysis treatment of Adjustment Entries.
Depreciation Accounting - Recognition of Revenue.
Ratio analysis, Fund flow statement
Valuation of Intangibles - Accounting policies: Legal Aspects, Inventory valuation.
Books :
1. Gupta, RL., 'Advanced Accountancy'. Sultan Chand Publications, New Delhi, 2000.
2. Narayanaswamy.R., 'Financial accounting. A Managerial Perspective', Prentice Hall, India 2000
3. WeyGandt – J. Jerry, Kieso E Donald and Kimmel D Paul, 'Financial Accounting', John Wiley & Sons, Inc., 4th Ed. 2003.
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