The course covers fundamental concepts of Financial Accounting and Analysis. Financial Accounting and Analysis includes, Company: Conceptual and theoretical foundation, Financial Statement of the Company, Analysis of Financial Statement of a Company, Company growth, Merger, combination, and Liquidation, Depreciation and its effect on the financial statement of a company, Price Level change, and Long-term Planning – Capital Budgeting.
Tribhuvan University
BBS
Financial Accounting and Analysis
Course Title: Financial Accounting and Analysis
Course no: MGT 211
Nature of course:
Full Marks: 100
Pass Marks: 35
Credit Hours: 150
Course Description : This course contains conceptual and theoretical foundation of financial accounting; processing and recording business transactions; accrual accounting concept; adjusting entries, closing entries,; preparation of basic financial statements like income statement, statement of retained earnings, balance sheet, value added statement and cash flow statement; and their analysis.
Course Objective : Objective of this course is to provide in-depth knowledge and understanding of basic principles, concept and practices of financial accounting. This course also aims to develop students' understanding on business transactions, record such transactions in an accounting system and enable them to prepare and analyze the basic financial statements.
