Module III : Budgetary Control & Standard Costing Budgeting process, Preparation of Sales or Revenue budget & other
r budgets, Flexible budgeting, Master Budget, Efficiency Ratio, Activity Ratio, Capacity Ratio, Standard Costing Objectives, Variance analysis Interpretation of variances, Decisions under risk and uncertainty, Cost control and cost reduction. Module III: Institutionals Supporting Small Business . Central/ State level Institution. Preparation of a Business Plan Elements of a Business Plan. Kinds of Business plans, Financial Management Working Capital management. Accounting &Book Keeping Preparation of Financial Statement Marketing Management, problems &strategies Problems ofHRM Relevant Labour laws. MGT 105 Financial Accounting for Managers Revenue and Expense recognition. Accounting for Fixed Assets and Depreciation. Accounting and Valuation of Inventory. Computerized Accounting through use of Software Packages. Analysis and Interpretation of Financial Statements. Ratio Analysis Cash-Flow Statement. Financial Reporting & Annual Reports. Disclosures in Annual Reports. Introduction to Contemporary Accounting Inflation Accounting Human Resource Accounting Environment Accounting Forensic Accounting Creative Accounting