1. Partnership Accounts

    Content: This chapter covers the accounting treatment for partnerships, including the formation of partnership firms, preparation of partnership accounts, and issues related to the admission, retirement, and death of partners. It also includes the dissolution of partnerships and distribution of assets.

    Objective: To provide students with a comprehensive understanding of partnership accounting practices, enabling them to manage financial records and transactions in partnership firms effectively.

2. Joint Stock Company Accounts

    Content: Focuses on the accounting procedures for joint stock companies, including the issue and redemption of shares, debentures, and preparation of company accounts. It covers the preparation of financial statements such as the profit and loss account, balance sheet, and the statement of changes in equity.

    Objective: To equip students with the skills to handle accounting for large corporations and understand the complexities involved in financial reporting and compliance for joint stock companies.

3. Financial Statement Analysis

    Content: This chapter deals with the techniques for analyzing financial statements, including horizontal and vertical analysis, and the use of financial ratios to assess the performance and financial health of a business. It covers profitability, liquidity, solvency, and efficiency ratios.

    Objective: To develop the ability to analyze and interpret financial statements, enabling students to make informed decisions based on financial data and performance metrics.

4. Cash Flow Statement

    Content: Covers the preparation and analysis of cash flow statements, focusing on the cash flows from operating, investing, and financing activities. It includes understanding the direct and indirect methods of cash flow calculation.

    Objective: To understand how cash flows are generated and used within a business, aiding in the assessment of liquidity and financial flexibility.

5. Ratio Analysis

    Content: This chapter involves the calculation and interpretation of various financial ratios, including profitability, liquidity, solvency, and efficiency ratios. It provides insights into financial performance and position.

    Objective: To enable students to assess the financial health of an organization through ratio analysis, helping in making strategic financial decisions and comparisons.

6. Accounting Application of Electronic Spreadsheet

    Content: Focuses on the use of electronic spreadsheets (such as Microsoft Excel) for accounting purposes. It includes creating financial statements, performing financial calculations, and using spreadsheet functions for accounting analysis.

    Objective: To enhance students' proficiency in using technology for accounting tasks, streamlining financial data management and analysis.

7. Database Management System (DBMS)

    Content: Introduces the concepts of database management systems, including data organization, storage, retrieval, and management. It covers the basics of relational databases, database design, and SQL (Structured Query Language).

    Objective: To provide students with foundational knowledge of database systems, supporting efficient data management and analysis in accounting and financial applications.