ICWA INTERMEDIATE COSTING AND FM
SECTION – A : COST ACCOUNTING – PRIME COSTS & OVERHEADS
Study Note 1 : General Purpose Cost Statement
Evolution of Cost Accounting
Cost Accounting Concepts
Generally Accepted Cost Accounting Principles & Cost Accounting Standards
Cost Accounting Standards
Study Note 2 : Business Process Analysis
Materials (CAS-6)
Employee Costs (CAS-7)
Direct Expenses (CAS-10)
Overheads (CAS-3)
Treatment of Special Items
Cost Sheet
SECTION – B : FINANCIAL MANAGEMENT
Objective of Financial Management
Key Decisions of Financial Management
Planing Environment
Functions of Financial Management
Sources of Finance
International Sources
Emerging Role of Finance Manager
Securities and Exchange Board of India Act, 1992
Future Value
Present Value
Study Note 4 : Tools for Financial Analysis and Planning
Funds Flow Statement
Cash Flow Statement
Ratio Analysis
Identification of Information Required to Assess Financial Performance
Study Note 5 : Working Capital Management and Leverage Analysis
Working Capital – Meaning &Defination
Kinds of Working Capital
Adequacies and Inadequacies of Working Capital
Danger of too high amount of Working Capital
Danger of inadequancies or low amount of Working Capital
Working Capital Cycle
Working Capital Financing
Inventory Management
Management of Receivable
Determinants of Credit Policy
Cash Management
Leverages
EBIT-EPS Indifference Point Level
Calculation of Indifference Point
Study Note 6 : Cost of Capital
Cost of Capital
Capital Structure
Dividend Decisions
Study Note 7 : Capital Budgeting
Capital Budgeting
Need of Capital Budgeting Decision
Significance of Capital Budgeting Decision
Process of Capital Budgeting
Investment Criterian – Method of Appraisal