Note :-

1. Objective type paper.
2. All questions carry equal marks.
3. There will be Negative Marking.

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Syllabus : Accountancy and Business Statistics-I

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1. Financial Accounting:

   1. Conceptual Framework of Accounting, Accounting Standards in India,
   2. Introduction of IFRS, Issue, Forfeiture and Redemption of Shares & Debentures,
   3. Buy back of Shares, Preparation & Presentation of Final Accounts of Companies as per Schedule III of Companies Act 2013.
   4. Internal Reconstruction and Amalgamation.
   5. Preparation of Consolidated Financial Statements of Holding Companies.
   6. Value Added Statement, Environmental Accounting, Social Accounting, Human Resource Accounting.

2. Cost Accounting:

   1. Concept of Cost & Cost Control, Cost Accounting Methods, Marginal Costing and Break-Even Analysis,
   2. Decision based on Marginal Costing, Budgetary Control and Preparation of Various type of Budgets,
   3. Standard Costing and Ascertainment of Material, Labour and Overhead Variances.
   4. Activity Based Costing – its application and limitations.

3. Management Accounting:

   1. Objectives and Scope of Management Accounting, Ratio Analysis and Preparation of Funds Flow Statement and Cash Flow Statement.
   2. Capital Structure Theories and Decisions, Cost of Capital, Working Capital Management, Capital Budgeting Decisions, Dividend Decisions.