MANAGEMENT ACCOUNTING AND VALUATION

1. An Overview of Cost: Importance and relevance of Cost Accounting Material Cost, Labour Cost, Direct Expenses and Overheads, Cost Sheet.
2. Cost Accounting Records & Cost Audit under Companies Act, 2013.
3. Budget, Budgeting and Budgetary Control: Preparation of various types of Budgets; Budgetary Control System; Zero Based Budgeting; Performance Budgeting.
4. Ratio Analysis: Financial Analysis through Ratios.
5. Management Reporting (Management Information Systems).
6. Decision Making Tools: Marginal Costing; Transfer Pricing.
7. Valuation Principles & Framework: Conceptual Framework of Valuation, Valuation rules; Valuation of securities or financial assets; Approaches of Valuation - Assets Approach, Income Approach; Market Approach; Registered Valuer; IND AS Valuation.
8. Valuation of Shares, Business and Intangible Assets: Regulatory Valuations; Companies Act;

Insolvency and Bankruptcy Code; Income Tax Act; SEBI law; FEMA and RBI guidelines.

1. Accounting for Share-Based Payments (Ind AS 102).
2. Methods of Valuation: Net Assets Valuation: Relative Valuation (Comparable Companies/ Transactions); Discounted Cash Flow Valuation; Other Methods.

Case Studies & Practical Aspects.