| Unit 1 [Book] | |
| Financial Statements, Meaning and Objectives of Financial Statements | VIEW |
| Financial Statements | VIEW |
| Components of Financial Statements | VIEW |
| Statement of Profit and Loss | VIEW |
| Balance Sheet | VIEW |
| Notes to Accounts | VIEW |
| Frequency of Preparation of Financial Statement | VIEW |
| Maintenance of Books of Accounts Under the Companies Act, 2013 | VIEW |
| Treatment of Special Items: Managerial Remuneration, Divisible Profits | VIEW |
| Preparation of Final Accounts as per Division I of Schedule III of the Companies Act, 2013 (Problems with a Maximum of 4 Adjustments) | VIEW |
| Unit 2 [Book] | |
| Statement of Cash Flows, Meaning, Objectives and Significance of Cash Flow Statement | VIEW |
| Classification of Cash Flows: Operating, Investing and Financing Activities | VIEW |
| Problems on Preparation of Statement of Cash Flows (Indirect Method Only) | VIEW |
| Unit 3 [Book] | |
| Meaning and Nature of Goodwill, Factors Influencing Goodwill, Circumstances of Valuation of Goodwill, Methods | VIEW |
| Problems on Valuation of Goodwill: | |
| Average Profit Method | VIEW |
| Super Profit Method, Capitalisation Method | VIEW |
| Annuity Method | VIEW |
| Unit 4 [Book] | |
| Corporate Financial Reporting: Meaning, Characteristics of a Good Corporate Financial Report Components of Corporate Financial Reports: | VIEW |
| General Corporate Information | VIEW |
| Financial Highlights | VIEW |
| Letter to Shareholders | VIEW |
| Management Discussion and Analysis (MD&A) | VIEW |
| Key Financial Statements in Corporate Reporting: | |
| Balance Sheet | VIEW |
| Statement of Profit and Loss | VIEW |
| Statement of Cash Flows | VIEW |
| Notes to the Financial Statements | VIEW |
| Auditor’s Report (Meaning and Contents of these Reports to be discussed in brief) | VIEW |
| Corporate Governance Report | VIEW |
| Corporate Social Responsibility Report | VIEW |
| Environmental, Social, and Governance (ESG) Report | VIEW |
| Unit 5 [Book] | |
| Meaning of Artificial Intelligence, Evolution of AI in Business and Accounting | VIEW |
| AI Technologies in Accounting: Machine Learning, Natural Language Processing and Robotic Process Automation | VIEW |
| AI Applications in Accounting: | |
| AI in Auditing | VIEW |
| AI for Financial Analysis | VIEW |
| AI in Payroll and HR Accounting | VIEW |
| Benefits and Challenges of AI in Accounting | VIEW |
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