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Contents
Section A : Fundamentals
1. Accounting - Nature and Scope
2. Financial Accounting Principles
3. Accounting Concept of Income
Section B: Financial Analysis
1. Financial Statements : Analysis and Interpretation
2. Accounting Ratios
3. Funds Flow Statement
4. Cash Flow Statement
Section C: Planning and Control
1. Budgetary Control
2. Standard Costing
3. Variance Analysis
4. Marginal Costing and Profit Planning
5. Decisions Involving Alternative Choices
6. Pricing Decisions & Divisional Performance
Section D : Cost Concepts and Methods
1. Cost Accounting - Meaning and Scope
2. Basic Cost Concepts
3. Material Cost Control
4. Valuation of Materials
5. Material Losses
6. Labour Cost Control
7. Labour Remuneration
8. Direct Expenses
9. Overheads - General
10. Overheads - Distribution
11. Single, Unit or Output Costing
12. Job and Batch Costing
13. Contract Costing
14. Process Costing
15. Operation Costing
16. Operating or Service Costing
17. Reconciliation of Cost and Financial Accounts
Section E: Miscellaneous
1. Inventory Valuation
2. Fixed Asset and Depreciation Accounting
3. Accounting for Price Level Changes
Appendices
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