Professional Documents
Culture Documents
UNIT II: Depreciation Accounting: concept of depreciation, causes of depreciation, depreciation accounting, fixation
of depreciation amount, methods of depreciation depletion method, machine hour-rate method, return down value
method, accelerated method, sinking fund method. (Problems & Cases)
UNIT III: Budgets and Budgeting control: Objectives, characteristics and essentials of budgetary control, classification
of budgets production budget, sales budget, cash budget, flexible budget, and master budget. (Problems & Cases)
UNIT- IV: Computer applications in business: Role of computer in accounting, accounting information systems,
software package for accounting, tally. (Theory and Lab) (No Problem)
UNIT V: Emerging concepts in accounting: Human resource accounting, inflation accounting, responsibility
accounting and government accounting. IFRS. (No Problem)