Bridge Courses

Developed by the 6 Faculty interns deputed by Dept of Higher Education, Goa to Goa Instutute of Management for bridge courses

Applied Accounting

Cost and Management Accounting Fundamentals of Cost and management Accounting

Applied Accounting

Meaning of Accounting

Accounting Concepts

Accounting Principles

Capital and Revenue Transactions

Preparation of Journal

Preparation of Ledger

Preparation of Trial Balance

Valauation of Closing Stock

Accounting for Depereciation

Preparation of Financial Statements - Profit & Loss Statemen

Preparation of Financial Statements - Balance Sheet

Understanding Cash Flow Statement

Preparation of Cash Flow Statement

Accounting for Not-Profit- Organisation

Accounting

Accounting Equation, a. Using debit and credits.

Accounting Equation, b. Using debit and credits.

Cash Book, Purchase Book, Sales Book

Need for adjustments, provisions, outstanding, prepaid, managers Commission

Meaning of Share Capital, Classification of Share Capital, Accounting Treatment.

Working Capital, Fixed Capital, Variable Capital, Factors of WC, FC, Types of W.C. of debt. (Illustration and Cases).

Meaning of Financial Planning, and Working Capital Management. (Meaning, Importance, Practical Illustration).

Concept of Capital Structure, Capital gearing, Cost of equity, Cost of debt. (Practical Illustration and Cases).

Types of financial statements, forms, and Content of income statement.

Forms and contents of Balance Sheet.

Comparative statement analysis, Common size statements, Trend analysis (Meaning, Importance, Practical Illustration).

Ratio Analysis -Profit and Loss Statement Ratios, Balance Sheet Ratios, and Combined Ratios. (Illustration and Cases).

Cash and Cash equivalents, Cash flows, and benefits of Cash flow Statements

Classification of activities - Operating Activity, Investing Activity, and Financing Activity.

Management

Meaning, Features and Importance of Management,

Management Functions: Planning, Organizing, Staffing, Motivating and Controlling Effective Decision making.

Functional Areas of Management- Materials, Production, Personnel, Purchase, Finance, Sales and Marketing

Recording 4:Managerial Decision-Making – Meaning and Types of Managerial Decisions, Guidelines for

Emerging Areas in Management- Green Management, Stress Management and Conflict Management

Market Concepts, Kinds of goods, Difference between goods and services

P's of Marketing

Marketing Environment – Introduction of Marketing Environment, Forces affecting Marketing Environment

Market Research – Meaning and Need for Market Research, Techniques

Trends in Marketing –Social and Digital Marketing

Introduction to Human Resource Management- Meaning and importance

Recruitment- Meaning, sources of recruitment and recruitment process

Selection and Placement- meaning of selection and placement

Employee Compensation: Concept of Wage - Factors determining Wage Rates- Essentials of a sound Wage system

Labour Welfare: Concept and objectives. Labour welfare agencies –Government, Employers and Trade Unions.

Labour Turnover and Labour Absenteeism: Causes and effects of labour turnover and absenteeism.

Cost and Management Accounting Fundamentals of Cost and management Accounting

Meaning of Costing, Importance of Costing, Need for Cost accounting

Meaning and importance of cost classification

Classification of Cost

Cost Sheet- Meaning, Importance, Preparing Cost Sheet

Preparing Cost Sheet (Practical problems and cases)

Management Accounting Meaning, nature, scope

Functions of Management Accounting- Advantages, limitations

Principles of Management Accounting

Role and status of Management accountant

Introduction To Management Accounting

Tools And Techniques Of Management Accounting

Meaning of budget , budgeting and budgetary control , objectives.

Merits and limitations

Classifcation of Budget (Module 3 and 4 Combined Video)

Preparation of budget- Sales Budget (Theory and Practical) (Module 3 and 4 Combined Video)

Production budget, cost of production budget ( theory and practicals) .

Cash Budget ( theory and practicals)

Flexible budget ( theory and practicals)

Master budget ( theory and practicals)

Meaning, Methods and Evaluation of projects,

Traditional Methods:- Pay Back Period

Accounting Rate of Return

Scientific methods / Discounted cash flow method-Net Present Value,

Profitability Index

Combined Problem 1 (Payback, ARR, NPV, PI)

Combined Problem 2 (Payback, ARR, NPV, PI)