FINANCIAL ACCOUNTING
1. Introduction to Financial Accounting
2. Generally Accepted Accounting Principles (GAAP)
3. Financial Statements (Balance Sheet, Income Statement, Cash Flow Statement)
4. Double Entry Accounting System
5. Accounting Cycle
6. Accrual vs. Cash Basis Accounting
7. Revenue Recognition
8. Expense Recognition
9. Assets, Liabilities, and Equity
10. Depreciation and Amortization
11. Inventory Valuation Methods (FIFO, LIFO, Average Cost)
12. Financial Ratios Analysis
13. Financial Statement Analysis
14. Theory Base of Accounting
15. Recording of Transactions – I (Journal)
16. Recording of Transactions – II (Ledger)
17. Bank Reconciliation Statement
18. Trial Balance and Rectification of Errors
19. Depreciation, Provisions, and Reserves
20. Bills of Exchange
21. Financial Statements – I (Without Adjustments)
22. Financial Statements – II (With Adjustments)
23. Accounting for Partnership Firms – Fundamentals
24. Goodwill: Nature and Valuation
25. Change in Profit-Sharing Ratio Among Partners
26. Admission of a Partner
27. Retirement/Death of a Partner
28. Dissolution of a Partnership Firm
29. Accounting for Share Capital
30. Issue and Redemption of Debentures
31. Financial Statements Analysis
32. Accounting Ratios
33. Cash Flow Statement
34. Accounting for Not-for-Profit Organizations
COST ACCOUNTING
1. Introduction to Cost Accounting
2. Cost Concepts and Classification
3. Cost Behavior Analysis
4. Cost-Volume-Profit (CVP) Analysis
5. Job Costing
6. Process Costing
7. Activity-Based Costing (ABC)
8. Cost Allocation and Apportionment
9. Overhead Cost Allocation
10. Standard Costing
11. Variance Analysis
12. Budgeting and Budgetary Control
13. Marginal Costing
14. Break-Even Analysis
15. Decision Making with Relevant Costs
16. Inventory Valuation Methods
MANAGERIAL ACCOUNTING
1. Introduction to Managerial Accounting
2. Cost Behavior Analysis
3. Cost-Volume-Profit (CVP) Analysis
4. Job Costing
5. Process Costing
6. Activity-Based Costing (ABC)
7. Cost Allocation and Apportionment
8. Overhead Cost Allocation
9. Standard Costing
10. Variance Analysis
11. Budgeting and Budgetary Control
12. Flexible Budgeting
13. Responsibility Accounting
14. Performance Measurement and Evaluation
15. Balanced Scorecard
16. Decision Making with Relevant Costs and Benefits
17. Pricing Decisions and Cost Determination
18. Make or Buy Decisions
19. Special Order Decisions
20. Incremental Analysis
21. Capital Budgeting Techniques (NPV, IRR, Payback Period)
22. Cost-Volume-Profit (CVP) Analysis for Decision Making