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Objectives
This Course aims at introducing the basic accounting procedures and financial management processes. It
also focuses on the computerised implementation of the various accounting principles discussed at different
levels.
Syllabus
BLOCK 1: Accounting System
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BLOCK 2: Understanding and Analysis of
Financial Statements
Unit 1: Preparation and Analysis of Final
Accounts
Trading Account
o Opening/Closing Stock
o Net Purchases
o Direct Expenses
o Net Sales
Profit And Loss Account
Difference between Trading and Profit &
Loss Account
Balance Sheet
Constructing a Balance Sheet
Classification of Balance Sheets Items
Adjustment Entries
o Closing Stock
o Depreciation
o Bad Debts
o Provision for Bad and Doubtful
Debts
o Salaries and Wages
o Outstanding Expenses
o Prepaid Expenses
o Accrued Income
o Income Received in Advance
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BLOCK 3: Financial Management and
Decisions