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• MC2002  ACCOUNTING THEORY

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Unit-1 Fundamentals:  Meaning, Need; Nature, Classification, Evaluation, Role and Users of Accounting and Accounting Theory,  History  of  Accounting  Thoughts.  Approaches  to  Accounting  Theory.  Accounting  Postulates,  Concepts  and Principles.

Unit-2  Income  Measurement:  Concepts  of  Income  Revenues,  Expenses,  Gains,  losses,  Assets,  Liabilities  and  Equity. Depreciation Method, Depreciation and Indian Companies Act, Inventory: Inventory Coating methods. AS-2 on valuation of Inventories.

Unit-3  Corporate  Reporting:  Financial  Reporting:  Concept  and  development  of  Financial  Reporting  (including  True blood  Report,  The  Corporate  Report,  FASB  Concept  No.  1,  Stamp  Report).  Specific  Issues  in  Corporate  Reporting: Segment, Social and Interim Reporting. Harmonisation of Financial Reporting (including IASCs Guidelines.)

Unit-4 Contemporary Issues in Accounting:  Accounting for Changing Prices, Human Resource Accounting. Financial Engineering (A Multi-disciplinary Approach to Risk Return Management).

Unit-5  Accounting  Standards:  Formation,  Meaning,  Benefits  and  Management  of  Accounting  Standards,  Process  of Standards setting in India, U K and USA Elementary knowledge of Indian Accounting Standards. Lease Accounting, Social Accounting.