BSS Business School

BSS Master Diploma in Business Finance

Part I : Financial Accounting

Introduction to Accounting, Introduction to Financial Statements, Accounting Standards, Accounting Mechanics, Bills of Exchange and Promissory Notes, Accounting for Inventories, Receivable, Fixed Assets and Royalties, Preparation of Financial Statements: Trial Balance and Adjustments, Profit and Loss Account and Balance Sheet, Branch Accounts and Departmental Accounts, Accounting for Intangible Assets, Accounting for Shares and Debentures, Legal Requirements relating to the Preparation of Financial Statements of Ltd. Companies, Limitations of Financial Statements, Annual Reports, Statutory Audit, Introduction to Consolidated Accounts of Holding and Subsidiary Companies, ERP Applications in Financial Accounting, Current Developments.

Part II : Economics

Introduction: Supply and Demand Analysis, Consumer Behavior, Production Analysis, Analysis of Costs, Market Structure - I : Perfect Competition, Market Structure - II: Monopoly, Market Structure - III : Monopolistic Competition, Market Structure - IV : Oligopoly, Incomes and the Pricing of Factors of Production, Current Developments, Overview of Macroeconomics, The National Income and Product Accounts, Consumption and Investment, Aggregate Demand and the Multiplier, Government, International Trade and Output, Money and Banking, Economic Growth and Aggregate Supply, Business Cycles and Unemployment, Price Stability, Classical, Keynessian and Post-Keynessian Macroeconomics, Economic Consequences of Debt, Policies for Growth and Stability, The Open Economy, Strategies of Economic Development, International Financial Institutions, Current Developments.

Part III : Financial Management

Introduction to Financial Management, Financial System, Time Value of Money, Risk and Return, Leverage, Valuation of Securities, Financial Statement Analysis, Financial Forecasting, Current Developments, Sources of Long-term Finance, Cost of Capital and Capital Structure, Dividend Policy, Estimation of Working Capital, Financing Current Assets, Management of Working Capital, Capital Expenditure Decisions, Current Developments.

Part IV : Management Accounting

Introduction to Management Accounting, Cost Concepts, Cost Accounting, Job-order, Process and Contract Costing System, Cost-volume-profit Analysis, Decisions involving Alternative Choices, Cost Analysis and Pricing Decisions, Budgeting and Budgetary Control, Standard Costing and Variance Analysis, Management Information and Reporting System, Divisional Performance Appraisal, Behavioral Aspects of Control, Cost Audit, Contemporary Issues in Management Accounting, ERP Applications in Management Accounting, Current Developments.