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Semester I Semester III

A] Financial Accounting I A] Financial accounting III

 Accounting standard  Final account of partnership


 Final accounts of firm
manufacturing concern  Piecemeal distribution of cash
 Departmental accounting  Amalgamation of firm
 Hire purchase  Conversion / sale of a
partnership firm into a Ltd.
B] Cost Accounting
company
 Introduction to cost  Foreign currency
accounting
B] Cost accounting
 Material cost
 Labour cost  Cost sheet
 Overhead  Reconciliation of cost and
financial
C] Financial Management
 Contract costing
Accounting
 Process costing
 Introduction
Semester IV
 Concept in v
 aluation A] Financial accounting IV
 Leverages
 Preparation of final accounts
 Type of financing
of companies
 Cost of capital
 Redemption of preference
Semester II share
 Redemption of debenture
A] Financial Accounting II
 Profit prior of incorporation
 Accounting from incomplete  Foreign currency
records
B] Management accounting
 Consignment account
 Branch accounts  Introduction of management
 Fire insurance accounting
 Interpretation of vertical
statement
 Ratio analysis
 Cash flow
 Working capital

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