ACC111 Principles of Accounting-I
The objective of this course is to familiarize students with and develop in them a thorough understanding of the accounting
concepts, principles and procedures involved in the analysis and recording of business transactions and the preparation of
financial statements for service and trading concerns. Accounting concepts and techniques underlying income determination and
valuation of current and long-term assets, together with their related internal control measures and their presentation in the
financial statements are emphasized.

ACC201 Principles of Accounting-II
This course is the continuation of Principles of Accounting-I and concentrates on the discussion of accounting principles and
procedures relating to stock holder’s equity,long-term and current liabilities with reference to corporate organizations.
Modules offered include formation of corporations, issuance of shares, treasury stock,dividends, appropriations of retained
earnings, bonds payable, analysis of financial statements and preparation of statement of cash flow. Prerequisite: ACC111

ACC381 Managerial Accounting
The aim of this course is to equip students with the managerial accounting concepts and techniques used for sound business
decision-making. Modules offered include basic cost accounting concepts, their nature and behavior, cost-volume-profit
relationships, absorption and variable costing, relevant costs & differential analysis, standard costing and variance analysis,
gross profit analysis and capital budgeting techniques. Prerequisite: ACC201

ACC507 Accounting Information System with SAP
The course Accounting Information Systems with SAP is a fully SAP integrated course which covers fundamentals of SAP Financial
Accounting FI, Managerial Accounting CO, Materials Management MM and Sales & Distribution SD. The AIS course is different from
other basic accounting courses in that it focuses on the processes & the working and interaction of various organization elements
rather than the accounting information itself. As against the traditional AIS curriculum, this course is more focused on business
processes in SAP with minimum discussion of the technical aspects of systems development. The course is delivered with hands on
experience on SAP.

ACC561 Analysis of Financial Statements

During the present era of business acquisitions, mergers, leveraged buyouts and restructuring and in view of constantly evolving
financial reporting refinements and large scale manipulation of financial reporting to control perceptions of investors and lenders,
the need for vigorous and meaningful analysis of financial statements cannot be overemphasized. This course aims at developing a deeper
understanding of accounting principles and standards underlying the data being analyzed and the analytical tools and techniques used
for meaningful decision-making. The topics covered include discussion of adversarial nature of financial reporting, balance sheet
limitations, revenue exaggeration and expense manipulation, nature and types of reserves, deferred taxes, performance measures and ratios,
financial flexibility and leveraged buyouts and growth rates and valuation via restructuring potential. The course is taught largely through
case studies and real life business problems, thereby stimulating effective student participation in the learning process.
Prerequisite:ACC501/ACC201

ACC589 Project Evaluation & Financing

The topics covered include developing schematic framework for feasibility studies, conventional and nonconventional measures of investment
worth their limitations and problems, developing project cash flows under special decision situations, investment appraisals under conditions
of uncertainty and capital rationing, foreign tax credits, pre-investment and excess capacity related issues. The course also focuses on
determining cost of capital, identifying, accessing and developing the optimal financing-mix. Prerequisite: ACC201 or ACC501 1