Accounting Data Analytics

(Paper 1 of P. G. Diploma in Taxation - 200 hours)

Part 1 - Financial & Cost Accountancy

Chapter 1 - Nature and Scope of Accounting

Chapter 2 - Accounting Theory

Chapter 3 - Journalising and Posting

Chapter 4 - Bill of Exchange

Chapter 5 - Bank Reconciliation Statement

Chapter 6 - Trial Balance and Rectification of Errors

Chapter 7 - Final Accounts

Chapter 8 - Adjustments

Chapter 9 - Inventory valuation

Chapter 10 - Depreciation

Chapter 11 - Financial statements of NGO

Chapter 12 - Financial statements of Companies

Chapter 13 - Cash flow statement

Chapter 14 - Analysis of Financial statements

Chapter 15 - Computerised Accounting Systems

Chapter 16 - Spreadsheet

Chapter 17 - Cost Accounting and Methods

Chapter 18 - Budgeting

Chapter 19 - Auditing and Internal Control

Chapter 20 - Specialised Accounting

Part 2 - Management Accouting & Data Analytics

Chapter 21 - Management

Chapter 22 - Decision making

Chapter 23 - Management Accounting

Chapter 24 - Cost-Volume-Profit Analysis

Chapter 25 - Measuring Relevant Costs and Revenues for Decision-Making

Chapter 26 - Pricing Decisions and Profitability Analysis

Chapter 27 - Activity-Based Costing

Chapter 28 - Decision-Making under Conditions of Risk and Uncertainty

Chapter 29 - Capital Investment Decisions

Chapter 30 - Impact of Capital Rationing, Taxation, Inflation, and Risk

Chapter 31 - Standard Costing and Variance Analysis

Chapter 32 - Divisional Financial Performance Measures

Chapter 33 - Transfer Pricing in Divisionalized Companies

Chapter 34 - Balanced Scorecard

Chapter 35 - Behavioral Aspects of Targets

Chapter 36 - Life Cycle and Quality Cost Management

Chapter 37 - Business Process Reengineering

Chapter 38 - Blockchain and Digital Currency

Chapter 39 - Data Analytics

Chapter 40 - Power BI

Courseware

ADA 1 - Nature and Scope of Accounting

ADA 2 - Accounting Theory

IndAS notified by the Government of India

Accounting Standards issued by Institute of Chartered Accountants of India

ADA 2 - Quiz

ADA 3 - Journalising and Posting

ADA 3 - Quiz

ADA 4 - Bill of Exchange

Negotiable Instrument Act 1882

ADA 5 - Bank Reconciliation Statement

ADA 6 - Trial Balance and Rectification of Errors

ADA 7 - Final Accounts

ADA 8 - Adjustments

ADA 9 - Inventory valuation

ADA 10 - Depreciation

ADA 11 - Financial statements of NGO

ADA 12 - Financial Statements of Companies

ADA 12 - Share Capital

ADA 12 - Debentures

ADA 12 - Financial Statements

ADA 12 - Directors' Report

ADA 12 - Auditor's Report

ADA 12 - Dividends

ADA 12 - Banking Company Accounts

ADA 12 - Insurance Company Accounts

ADA 13 - Cash flow statement

ADA 14 - Analysis of financial statements

ADA 14 - Accounting ratio

ADA 15 - Computerised Accounting Systems (Tally)

ADA 16 - Spreadsheet (MS Excel)

ADA 17 - Cost Accounting and Methods

ADA 17 - Nature and Scope of Cost Accounting

ADA 17 - Ascertainment of Cost

ADA 17 - Material

ADA 17 - Labour

ADA 17 - Overheads

ADA 17 - Cost Records and Audit

ADA 17 - Cost Accounting Standards

ADA 18 - Budgeting

ADA 19 - Auditing and Internal Control

ADA 20 - Specialised Accounting

ADA 20 - Partnership

ADA 20 - Joint venture

ADA 20 - Consignment

ADA 20 - Sale or Return

ADA 20 - Lease

ADA 20 - Instalments & Hire-purchase

ADA 21 - Management

ADA 21 - Management and Entrepreneurship

ADA 21 - Vision and Objective

ADA 21 - Strategy

ADA 21 - Execution

ADA 21 - Control

ADA 22 - Decision making

ADA 23 - Management Accounting

Management Accountants' Edge

Institute of Cost Accountants of India

Chartered Institute of Management Accountants (CIMA)

ADA 24 - Cost-Volume-Profit Analysis

ADA 25 - Relevant Costs and Revenues

ADA 26 - Pricing Decisions and Profitability Analysis

ADA 27 - Activity-Based Costing

ADA 28 - Risk and Uncertainty

ADA 29 - Capital Investment Decisions

ADA 30 - Capital Rationing, Taxation, Inflation, and Risk

ADA 31 - Standard Costing and Variance Analysis

ADA 32 - Divisional Financial Performance Measures

ADA 33 - Transfer Pricing in Divisionalized Companies

34 - Balanced Scorecard

ADA 34 - Balanced Scorecard

ADA 35 - Behavioral Aspects of Targets

ADA 36 - Life Cycle and Quality Cost Management

ADA 37 - Business Process Reengineering

ADA 38 - Blockchain and Digital Currency

ADA 39 - Data Analytics

ADA 39 - XBRL

ADA 40 - Power BI

Reference

IGNOU

Basic Accounting Concept

The Accounting Process

Cash Book and Bank Reconciliation

Other Subsidiary Books

Bills of Exchange

ICMAI

Accounting Fundamentals

Accounting For Special Transaction

Preparation of Financial Statement

Partnership Accounting

Lease Accounting

Branch and Departmental Accounts

Insurance

Hire Purchase and Installment

Accounting Standard

Introduction to Cost Accounting

Cost Ascertainment-Element of Cost

Cost Accounting Standards

Cost Book Keeping

Methods of Costing

Cost Accounting Techniques

ICAI

Introduction to Accounting Standards

Framework for Preparation and Presentation of Financial Statements

Applicability of Accounting Standards

Presentation & Disclosures Based Accounting Standards

Assets Based Accounting Standards

Liabilities Based Accounting Standards

Accounting Standards Based on Items Impacting Financial Statement

Revenue Based Accounting Standards

Other Accounting Standards

Accounting Standards for Consolidated Financial Statement

Financial Statements of Companies

Buy-Back of Securities

Amalgamation of Companies

Internal Reconstruction

Accounting for Branches Including Foreign Branches

ICSI

Introduction to Financial Accounting

Introduction to Corporate Accounting

Accounting for Share Capital

Accounting for Debentures

Related Aspects of Company Accounts

Financial Statements Interpretation

Consolidation of Accounts as per Companies Act, 2013

Corporate Financial Reporting

Cash Flow Statements

Accounting Standards (AS)

National And International Accounting Authorities

Adoption, Convergence and Interpretation of International Financial Reporting Standards (IFRS) and Accounting Standards In India.

An Overview of Cost

Cost Accounting Records & Cost Audit Under Companies Act, 2013

Budget, Budgeting and Budgetary Control

Ratio Analysis

Management Reporting (Management Information Systems)

Decision-Making Tools

Valuation Principles & Framework

Valuation of Shares, Business And Intangible Assets

Accounting for Share-Based Payments (Ind AS 102)

Methods of Valuation

GOI IndAs (Indian Accounting Standards)

Ind AS 101 - First-time Adoption of Indian Accounting Standards

Ind AS 102 - Share-based Payment

Ind AS 103 - Business Combinations

Ind AS 104 - Insurance Contracts

Ind AS 105 - Non-current Assets Held for Sale and Discontinued Operations

Ind AS 106 - Exploration for and Evaluation of Mineral Resources

Ind AS 107 - Financial Instruments Disclosures

Ind AS 108 - Operating Segments

Ind AS 109 - Financial Instruments

Ind AS 110 - Consolidated Financial Statements

Ind AS 111 - Joint Arrangements

Ind AS 112 - Disclosure of Interests in Other Entities

Ind AS 113 - Fair Value Measurement

Ind AS 114 - Regulatory Deferral Accounts

Ind AS 115 - Revenue from Contracts with Customers

Ind AS 116 - Leases

Ind AS 1 - Presentation of Financial Statements

Ind AS 2 - Inventories

Ind AS 7 - Statement of Cash Flows

Ind AS 8 - Accounting Policies, Changes in Accounting Estimates and Errors

Ind AS 10 - Events after the reporting period

Ind AS 12 - Income Taxes

Ind AS 16 - Property, Plant and Equipment

Ind AS 19 - Employee Benefits

Ind AS 20 - Accounting for Government Grants and Disclosure of Government Assistance

Ind AS 21 - The Effects of Changes in Foreign Exchange Rates

Ind AS 23 - Borrowing Costs

Ind AS 24 - Related Party Disclosures

Ind AS 27 - Separate Financial Statements

Ind AS 28 - Investments in Associates and Joint Ventures

Ind AS 29 - Financial Reporting in Hyperinflationary Economies

Ind AS 32 - Financial Instruments Presentation

Ind AS 33 - Earnings per Share

Ind AS 34 - Interim Financial Reporting

Ind AS 36 - Impairment of Assets

Ind AS 37 - Provisions, Contingent Liabilities and Contingents Assets

Ind AS 38 - Intangible Assets

Ind AS 40 - Investment Property

Ind AS 41 - Agriculture

ICAI AS (Accounting Standards)

Framework for the Preparation and Presentation of Financial Statements

AS 1 - Disclosure of Accounting Policies

AS 2 - Valuation of Inventories

AS 4 - Contingencies and Event Occurring After the Balance Sheet Date

AS 5 - Net Profit or loss for the Period, Prior Period Items and Changes in Accounting Policies

AS 6 - Depreciation Accounting

AS 7 - Construction Contracts

AS 8 - Accounting for Research and Development

AS 9 - Revenue Recognition

AS 10 - Accounting for Fixed Assets

AS 11 - The Effect of Changes in Foreign Exchange Rates

AS 12 - Accounting for Government Grants

AS 13 - Accounting for Investments

AS 14 - Accounting for Amalgamations

AS 15 - Employee Benefits

AS 15 - Employee Benefits (Revised)

AS 15 - Accounting for Retirement Benefits in the Financial Statements of Employers

AS 16 - Borrowing Costs

AS 17 - Segment Reporting

AS 18 - Related Party Disclosures

AS 19 - Leases

AS 20 - Earnings Per Share

AS 21 - Consolidated Financial Statements

AS 22 - Accounting for Taxes on Income

AS 23 - Accounting for Investments in Associates in Consolidated Financial Statements

AS 24 - Discontinuing Operations

AS 25 - Interim Financial Reporting

AS 26 - Intangible Assets

AS 27 - Financial Reporting of Interests in Joint Ventures

AS 28 - Impairment of Assets

AS 29 - Provisions, Contingent Liabilities and Contingent Assets

ICMAI CAS (Cost Accounting Standards)

Generally Accepted Cost Accounting Principles

CAS1 - Classification of Cost

CAS 2 - Capacity Determination

CAS 3 - Production and Operation Overheads

CAS 4 - Cost of Production, Acquisition, Supply of Goods, Provision of Services

CAS 5 - Determination of Average (Equalized) Cost of transpostation

CAS 6 - Material Cost

CAS 7 - Employee Cost

CAS 8 - Cost of Utilities

CAS 9 - Packing Material Cost

CAS 10 - Direct Expenses

CAS 11 - Administrative Overheads

CAS 12 - Repairs and Maintenance Cost

CAS 13 - Cost of Service Cost Centre

CAS 14 - Pollution Control Cost

CAS 15 - Selling and Distribution Overheads

CAS 16 - Depreciation and Amortisation

CAS 17 - Interest and Financing Charges

CAS 18 - Research And Development Costs

CAS 19 - Joint Costs

CAS 20 - Royalty and Technical Know-How Fee

CAS 21- Quality Control

CAS 22 - Manufacturing Cost

CAS 23 - Overburden Removal Cost

CAS 24 - Treatment of Revenue in Cost Statements

Books & Articles on Financial & Cost Accounts

Luca Pacioli, Summa de arithmetica, geometria, proportioni et proportionalita, 1449, Pacioli Society Seatle, 1994

William Pickles, Accountancy, 2nd Edition, 1954, Sir Pitman London

Books & Articles on Management Accounting & Data Analytics

Colin Drury, Cost & Management Accounting, 10th Edition, 2018, Cengage.

Koontz O Donnel, Magament, 8th Edition, 1984, Mc Graw Hill

Fred Luthans, Organisational Behaviour - An Evidence Based Approach, 12th Edition, 2011, McGraw Hill

John Schermerhorn, Organisaltional Behaviour, 13th Edition, 2014, Wiley