Finance & Accounting

Introduction to Finance & Accounting

1. 1. Definition and objectives
   2. Importance in business and organizations
   3. Key differences between finance and accounting

Basic Accounting Principles

1. 4. Accounting concepts and conventions
   5. Double-entry system
   6. Types of accounts (personal, real, nominal)
   7. Accounting cycle

Bookkeeping

1. 8. Journal entries
   1. Ledger posting
   10. Trial balance preparation
   11. Subsidiary books (cash book, purchase book, sales book, etc.)

Financial Statements

1. 50. Preparation of Profit & Loss Account

1. 1000. Balance Sheet
   14. Cash Flow Statement
   15. Statement of Changes in Equity

Financial Management

1. 16. Objectives and functions of financial management
   17. Time value of money
   18. Capital budgeting and investment decisions
   19. Cost of capital

Budgeting and Forecasting

1. 20. Types of budgets (operating, capital, cash)
   21. Budget preparation and control

1. 5. Variance analysis

Cost Accounting

1. 23. Elements of cost (material, labor, overhead)

1. 10. Cost sheet preparation

1. 25. Marginal costing and break-even analysis
   26. Standard costing

Management Accounting

1. 1. Role of management accounting
   28. Ratio analysis
   55. Fund flow and cash flow analysis
   82. Decision-making tools

Taxation Basics

1. 109. Introduction to direct and indirect taxes
   136. GST overview
   163. Income tax basics for individuals and businesses

Auditing

1. 190. Purpose and types of audit
   2. Internal controls
   244. Audit process and reporting

Corporate Finance

1. 271. Sources of finance (equity, debt, retained earnings)

1. 100. Capital structure and dividend policy

1. 2000. Working capital management

Financial Markets and Instruments

1. 352. Overview of financial markets (stock, bond, money markets)
   379. Financial instruments (shares, debentures, derivatives)

Accounting Software and Tools

1. 406. Introduction to accounting software (e.g., Tally, QuickBooks)
   433. Basics of ERP systems
   460. Digital record-keeping and reporting

Ethics and Professionalism

1. 487. Ethical issues in finance and accounting
   514. Professional standards and codes of conduct

Project Work and Case Studies

1. 541. Real-life financial analysis

1. 10. Preparation of financial statements for a sample business

1. 595. Case studies on budgeting, investment, and audit