ACCOUNTING FOR

MANAGER

GTU - SYALLABUS
 Module: I Fundamentals of Accounting Marks- 14

1) Basic understanding of accounting.

2) Conceptual framework of financial statements.
3) Business transactions to trial balance, Trial
Balance to Balance sheet and profit and loss
account for non Corporate and corporate
entities.
4) Generally Accepted Accounting Principles.
 Module :II Asset Valuation
Marks: 14
1. Valuation of Tangible Fixed Assets,
Depreciation on fixed assets
2. Valuation of assets under finance lease
3. Intangible assets, amortization and asset
impairment
4. Valuation of inventories, valuation of
investments
 Module:III Understanding Corporate financial statements
Marks: 14

1) Corporate Balance sheet, corporate profit and loss

account
2) Notes to the accounts and significant accounting
policies
3) Understanding and constructing corporate cash flow
statement
4) Other financial reports- Auditors report and Directors
report
5) Corporate governance report
 IV Financial Statement Analysis
Marks: 14
1) Financial Statement Analysis using the tool
kit of Multi step
2) Income statement, horizontal analysis,
common size analysis
3) Trend analysis, Earning per share analysis,
Ratio analysis,
4) Analysis of cash flow statement
 Module :V Contemporary issues in financial Accounting
Marks:14

1) Global financial reporting, GAAPs and IFRSs,

IAS
2) Indian GAAP and US GAAP
3) Foreign currency accounting
4) Inflation Accounting
5) Human Resource Accounting
6) Environment accounting
7) Responsibility Accounting
 Basic Text Books

Author/s Name Name of the Book Publisher Edition and

Year of Publication

T1 Ambrish Gupta Financial Pearson

Accounting for Education 3rd Edition
Management –: An 2009
Analytical
Perspective

T2 S. K. Bhattacharya , Accounting for Vikas Publishing

John Dearden Management House Third revised
Edition 2008
Financial Excel Books Latest
T3 Ashok Bannerjee Accounting – A Edition
Managerial
Emphasis