• Ratio Analysis                     
  • Meaning and Definition of Ratio Analysis
  • How a Ratio is Expressed
  • Why Ratio Analysis
  • 8 Advantages and uses of Ratio Analysis
  • 8 Limitations of Ratio Analysis
  • Classification of Ratios

 

• Statement of Changes in Financial Statement (Working Capital)
  • Fund Flow
  • Sources of Working Capital
  • Uses of Working Capital
  • Schedule of Changes in Working Capital
  • Fund from Operations
  • Fund Flow Statement

 

• Budget and Budgetary Control
  • Definition and meaning of Budget
  • 7 Essentials of a Budget
  • Meaning of Estimate, forecast and Budget
  • 6 Differences between Budget and Forecast
  • 5 Essentials of Budgetary Control
  • Preliminaries for the adoption of a system of Budgetary control -12 steps
  • Meaning And Definition of Budget Manual
  • 4 Different Types of Budget
  • 5 Advantages of cash Budget

 

• Cost Accounting: Meaning, Distinction between Financial Accounting and Cost Accounting - Cost Terminology: Cost, Cost Centre, Cost Unit, Elements of Cost, Cost Sheet
  • Nature and Scope of cost accounting
  • 10 limitations of financial Accounting/Scope of cost accounting
  • Meaning of cost accounting and Cost accountancy
  • Definition of cost accounting
  • 5 features of Cost Accounting
  • 3 Scopes or functions of Cost Accountancy
  • 2 methods of Costing
  • 6 types of Costing
  • Preparation of cost sheet

   

• Cost Volume Profit Analysis (CVP Analysis)
  • Importance of CVP
  • Break Even Point (BEP)
  • BEP Calculation
  • Contribution Margin
  • Margin of Safety
  • BEP on Sales Mix

 

• Break Even Analysis