CHAPTER4
Accounting Principles and Standards
CHAPTER AT A GLANCE
• Accounting Principles and Standards, Preparation of Financial Statements
• Financial Statement Analysis—Ratio Analysis, Funds Flow and Cash Flow Analysis
• DuPont Analysis Preparation of Cost Sheet, Marginal Costing, Cost Volume Profit Analysis
• Standard Costing and Variance Analysis
• Financial Management, Concept and Functions
• Capital Structure—Theories, Cost of Capital, Sources and Finance
• Budgeting and Budgetary Control, Types and Process, Zero base Budgeting
• Leverages—Operating, Financial and Combined Leverages, EBIT–EPS Analysis, Financial Breakeven Point and Indifference Level.
Accounting Principles
Accounting principles are those rules that govern ...
