Accounting Theory

Categories: Accounting, BBA 4th Year

Course Content

Chapter-1 Development of Accounting Theory
Historical Development.

Chapter-2 Conceptual Framework of Accounting & Reporting

Chapter-5 Income concept
Accounting and economic Income , Hick's Theory of Income, Capital Maintence, Hayek's capiatl Maintance.

Chapter-6 Hidden Cost of Control

Chapter-7 Earnings Management
Earnings Forecast Model, Smoothing and Big Bath.

Chapter-8 Incentive Scheme
Profit Sharing, Share ownership, Share options, Accounting for share options (IFRS2).

Chapter-9 Contingencies and Disclouser, IAS-37

Chapter-10 Fair Value Measuremnet, IFRS-13