BMB-103 Financial Accounting and Analysis

A comprehensive course on Financial Accounting and Analysis covering fundamental concepts, basic accounting theory, accounting standards, preparation and presentation of financial statements, and techniques for analyzing financial statements. Students will learn about GAAP, Indian Accounting Standards, Double Entry System, Ratio Analysis, and recent accounting trends including Human Resource Accounting and Corporate Social Responsibility Accounting.

Course Content

UNIT I: Meaning and Scope of Accounting
Evolution and Users of Accounting
Basic Accounting Terminologies
UNIT II: Accounting Standards and IFRS
UNIT III: Presentation of Financial Statements
UNIT IV: Analysis of Financial Statements - Ratio Analysis
UNIT V: Advanced Financial Analysis and Social Responsibility