Unit-1
Meaning and scope of accounting, accounting principles,Journalising transactions, ledger posting and trail balance, sub-division of Journal, negotiable instruments

Unit-2
Bank reconciliation statement, capital and revenue, final accounts rectification of errors

Unit-3
Introduction to managerial accounting, manufacturing costs and job order costing systems, process costing

Unit-4
Cost-volume-profit analysis, cost allocation, activity based costing, use of cost
Information and management decisions

Unit-5
Capital budgeting decisions, Budgetary planning and control, standard costs and variance analysis, decentralization and performance evaluation

Suggested reading
S.K&S.N.Maheshwari-Financial; Accounting,3rd edition,vikas 2000
James Jiambalvo-Managerial Accounting, John Wiley2001