CSE - Centurion University

Balance Sheet/Income Statement/Cash Flow Statement, Financing Decisions and Financial
Statement,
Module 2 (12 Hours)
Equity Instruments: Equity and Preference Capital, Debt Instruments: Debentures/ Bonds/ Loans,
Dividend and Interest payment, Investment Decision and Financial Statements, Fixed
Assets:/Inventory Valuation/Investment , Operating Decisions and Financial Statements, Revenue
Recognition, Expenses, Profit: Gross Profit/PBDITA/PBIT/PBT/PAT, Interrelationship between
Financial statements
Module 3 (12 Hours)
Financial Statement Analysis: common size statements, ratio analysis, Du pont analysis, Inter-firm
and intra-firm comparison, reading CFS
Module 4 (16 Hours)
Cost Concepts and decision making, Overheads, CVP analysis. Preparation of Cost Sheets using
excels, Budgeting and Budgetary Control, Variance analysis, Activity based costing (ABC), cost &
pricing
A group project work will be given to students to analyse an industry and track market price
movement.
Books & Reference:
1. Financial Accounting -- A managerial Perspective, R. Narayanswamy, PHI
2. Cost Accounting- A managerial Emphasis by Horn green, Dater and Foster.
3. Khan & Jain – Management Accounting, TMH.
4. Horngren ,Datar, Foster- Cost Accounting, Pearson.
5. Financial Accounting, Jain/Narang/Agrawal, Kalyani.
6. Basic Financial Accounting for Management, Shah, Oxford.
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