Business is one of the sources of earning income. Whenever a business is started, it requires investment of
certain amount which is called as capital. With this amount of capital the businessman may deal either with
trading business or manufacturing business. In a trading business, he will buy goods at a lesser price and
sells the same to others at a higher price. In case of manufacturing business, he has to buy raw materials and
incur other expenses in the form of wages and salaries, rent, power, insurance, tax, transport, postal and
telephone expenses and so on, in the course of production and distribution of goods. In a small sized
business the transactions are simple and less in number. But in a large sized business the transactions are
numerous. These business transactions enable the businessman to know the result of his business which
can be profit or loss for a given period of time. In order to know the result of his business, a businessman has
to remember all the transactions of his business. However, owing to lack of memory it is not possible for
anybody to remember all the transactions over a period of time. This has given rise to maintenance of a set of
accounting books in which business transactions are chronologically recorded. The systematic recording of
business transactions enable the businessman to account for every transaction without missing any item.
Such a system of maintenance of a set of accounting books to record business transactions is known as book
keeping system
Contents:
I. Accounting Theory
2. Journal
3. Ledger
4. Subsidiary Books
5. Cash Book
6. Bank Reconciliation
7. Final Accounts of Sole Traders
8. Final Accounts of Joint Stock Companies
9. Depreciation Accounting
10. Inventory Valuation
II. Meaning, Importance and Objectives of Financial Management
12. Analysis and Interpretation of Financial Statements
13. Ratio Analysis
14. Fund Flow Analysis
15. Capital Structure
16. Source of Capital
17. Working Capital Management
18. Capital Budgeting
19. Cost of Capital
20. Nature and Scope of Cost Accounting
21. Single or Output or Unit Costing
22. Marginal Costing
23. Cost-Volume-Profit Analysis
24. Buslgetary Control
25. Standard Costing
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