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Title      : MB103 Accounting For Managers
Subject      : Accounting For Managers
copyright © 2018   : Karnataka State Open University
Author      : KSOU
Publisher      : Karnataka State Open University
Chapters/Pages      : 21/444
Total Price      : Rs.      : 323
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Double Entry System of Book Keeping Total views (409)  
Double Entry System is one of systems of accounting. For every business transaction there are two contracting parties. Each parties receives some benefits of some value and give some other benefit of equal value. For instance in case of cash purchase, the seller receives receives the cash for value of goods and gives goods of the same value. On the other hand the buyer receives goods of some valu ......
Pages: 15
Price: Rs 0   
Ledger Account Total views (399)  
After studying the unit,students will be able to explain the meaning of ledger and acquaint with posting of Journal entry in to ledger account.They will also be able to arrive the balance in Ledger Account.
Pages: 20
Price: Rs 15   
Modern Method of Accounting Total views (401)  
The transactions in the books of accounts shall be recorded under Modern System of Accounting in two stages.Modern system is adopted mainly to overcome the defects of conventional system. The defects include difficult in finding periodic totals of similar transactions, the work of recording the transaction is laborious and posting involves lot of time and labor.
Pages: 15
Price: Rs 11.25   
Cash book Total views (401)  
After studying this unit, students will be able to make out various types of cash book and differentiate between double column cash book and Triple column cash book. They will also be able to analyze the significance of petty cash book.
Pages: 36
Price: Rs 27   
Trial balance Total views (399)  
Trial balance is a statement prepared with the debit and credit balance of ledger account. The preparation of the statement is imperative need to verify the arithmetical accuracy.
Pages: 26
Price: Rs 19.5   
Final accounts Total views (410)  
Final accounts refers to the statement prepared by the organization at the end of each financial year. The statement viz Profit and Loss account also known as Income Statement and Balance sheet and position statement, are prepared finally to know the results of the organization. These statements are prepared from the ledger account balances appearing in the trial balance.
Pages: 32
Price: Rs 24   
Budget and Budgetary Control - Basic Concepts Total views (410)  
Budget is an expression of a firm's plan in financial form for a period of time in future: It is an estimate of the future needs calculated for a definite period. It anticipates income for a given period and costs as well as expenses of obtaining this income are set or limited with the idea of earning a desired profit or as an aid in controlling losses.
Pages: 10
Price: Rs 7.5   
Classification of Budgets Total views (406)  
The objectives of this unit is to familiarize students with different types of budgets and about important Key budgets. i.e., Sales Budget, Production Budget, Purchase Budget,Flexible Budget,Cash Budget, Master Budget and Zero Base Budgeting.
Pages: 28
Price: Rs 21   
Responsibility Accounting Total views (408)  
Responsibility accounting as a control device, is relevant to divisional performance measurement, whereas the other control devices are applicable to the organisation as a whole. The objectives of divisional performance measurement are (i) To determine the contribution that a division makes to the total organisation,(ii) to provide a basis for evaluating the quality of the divisional manager's pe ......
Pages: 9
Price: Rs 6.75   
Financial Accounting: Meaning -Objectives Functions Total views (421)  
Accounting has rightly been termed as the language of Business. The basic function of a language is to serve as a means of communication. Accounting also serves this function.It communicates the results of business operations to various.parties, who have some stake in the business, viz., the proprietor, creditors, investors, the government, and other agencies.
Pages: 14
Price: Rs 10.5   
GAAP: Accounting Concepts and Conventions Total views (425)  
Accounting aims to provide financial information about a business enterprise to various interested groups for decision-making. As accounting communicates financial information for decision-making to many parties outside the reporting business entity, it is necessary that there is uniformity in the preparation of financial statements of different business enterprises at a point of time.
Pages: 15
Price: Rs 11.25   
Indian Accounting Standards- Need, Meaning-Nature- Formulation Total views (426)  
Accounting standards are different from Generally Accepted Accounting Principles [GAAP] or Accounting concepts. GAAP or accounting concepts are the generally accepted accounting principles to achieve comparability and uniformity of the financial statements.They provide a number of alternative treatments for the same item.
Pages: 10
Price: Rs 7.5   
Accounting Standards : National International Total views (433)  
The harmonization of accounting policies and practices is needed at national level as well as international level. To tackle the problem at national level, the Institute of Chartered Accountants of India [ICAI] issues accounting standards (called-Ax's) formulated by the Accounting Standards Board (ASB). At international level, International Accounting Standard Committee (IASC) issues International ......
Pages: 19
Price: Rs 14.25   
Understanding and Classifying Costs Total views (417)  
The objectives of this unit is to familiarize you with the process of determination of costs, particularly in a manufacturing concern and to explain how the costing technique are useful in the process of manager decision making.
Pages: 23
Price: Rs 17.25   
Marginal Costing Total views (428)  
Marginal cost is the additional cost of producing additional unit. It is the total of all variable costs.It is the cost of one unit of product which would be avoided if that unit were not produced. An important point is that marginal cost per unit remains unchanged irrespective of the level of activity.
Pages: 19
Price: Rs 14.25   
Managerial Applications of Marginal Costing Total views (421)  
Marginal costing analysis depends a lot on the idea of contribution; i.e., the difference between sales and variable cost. In this Chapter we shall discuss the practical application of marginal costing technique in managerial decision making.
Pages: 26
Price: Rs 19.5   
Cost-Volme-Profit-Analysis Total views (423)  
Cost-Volume-Profit Analysis (C.V.P analysis) implies the study of inter-relationship of three basic factors of business operations-Cost, Volume and profit These three factors are inter-connected in such a manner that they act and react on one another because of cause and effect relationship between them. The cost of production determines its selling price, which in turn determines the level of pro ......
Pages: 26
Price: Rs 19.5   
Analysis of Financial Statement Total views (423)  
After studying this unit,students should be able to make students acquaint with Financial Statement and familiarize with the parties interested in financial statement. They will also be able to evaluate the functions of financial statement.
Pages: 8
Price: Rs 6   
Ratio Analysis Total views (424)  
Accounting ratios can be found out taking two variables having cause and effect. The figures which are not interested would not serve the purpose. For example,it is not possible to establish link between computer with medicine of Ranbaxy, because they are not interrelated. However the relationship between sales and profit earned, capital and profit,current assets,current liabilities, fixed assets ......
Pages: 43
Price: Rs 32.25   
Funds Flow Statement Total views (423)  
Funds Flow will have two concepts viz Gross Funds and Net Funds.The Gross Funds includes all cash, bank balance and other short-term assets which can be converted in to cash with in the normal operating cycle of the business. Precisely it is current assets. The Net Fund is also known as working capital which can be arrived at by deducting current liabilities from current assets.
Pages: 27
Price: Rs 20.25   
Cash Flow Statement Total views (432)  
After studying this unit, students will be able to give the meaning of Cash and Cash Flow and explain the Sources and uses of Cash Flow.They will also be able to differentiate between Funds Flow Statement and Cash Flow Statement.
Pages: 23
Price: Rs 17.25   

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