Advanced Financial Accounting - Syllabus

Overview of E-commerce and its significance in the digital age.

Understanding the differences between E-business and E-commerce.

Key characteristics and benefits of E-commerce.

Types of E-commerce models and their applications.

Evolution and development of E-commerce over time.

Understanding the components of E-commerce framework including People, Public Policy, Marketing and Advertisement, Support Services, and Business Partnerships.

Overview of different types of E-commerce including B2C, B2B, C2B, C2C, M-Commerce, U-commerce, Social-Ecommerce, and Local E-commerce.

Common obstacles and difficulties faced in E-commerce.

This topic covers various project management techniques used to plan, organize, and control projects. It includes developing project management plans and implementing, monitoring, and controlling projects.

This topic focuses on creating an environment that fosters collaboration and teamwork. It includes communications planning, organizing and conducting effective meetings, and other collaborative development strategies.

Methods of communication between processes, including race conditions and critical sections.

Techniques for achieving mutual exclusion, including busy waiting, sleep and wakeup, semaphores, monitors, and message passing.

Solutions to classic inter-process communication problems, including producer-consumer, sleeping barber, and dining philosopher problems.

Goals and techniques for scheduling processes, including batch, interactive, and real-time systems.

Understanding the concept of goodwill and the need for its valuation in financial accounting.

Identifying and analyzing the factors that impact the value of goodwill.

Understanding the accounting treatment of goodwill, including its recognition, measurement, and disclosure.

Learning various methods of evaluating goodwill, including average profit method, super profit method, capitalization method, and annuity method.

Understanding the concept and need for valuing shares in financial accounting.

Identifying and analyzing the factors that impact the value of shares.

Learning various methods of valuing shares, including net assets method, yield method, and earning capacity method.

This topic explores models of information processing inspired by the structure and function of the brain. It introduces the concept of neural networks and their application to information processing.

This topic delves into the basics of single-layer neural networks and their relationship with Boolean functions. It covers the fundamentals of neural network architecture and its application to simple logical operations.

This topic builds upon the basics of single-layer networks and explores the architecture and functionality of multilayer neural networks. It discusses the advantages and limitations of multilayer networks in information processing.

This topic examines the process of information processing within neural networks. It covers how neural networks receive, process, and transmit information, and the implications for cognitive science.

This topic covers the definition, features, and characteristics of non-profit organizations, including their purpose, structure, and operations.

This topic explores the accounting procedures specific to non-profit organizations, including the preparation of financial statements.

This topic explains the purpose and preparation of the Receipt and Payment Account, a financial statement unique to non-profit organizations.

This topic covers the preparation and analysis of the Income and Expenditure Account, a key financial statement for non-profit organizations.

This topic explains the preparation and interpretation of the Balance Sheet for non-profit organizations, highlighting its unique features and requirements.

This topic covers the fundamental concepts, objectives, and features of government accounting, including its principles and characteristics.

This topic explores the historical background and evolution of government accounting, including its milestones and significant events.

This topic discusses the current accounting system in Nepal, including the single treasury accounting system, its concept, objectives, and importance.

This topic compares and contrasts government accounting with commercial accounting, highlighting their differences and similarities.

This topic covers the preparation of financial reports, including the report of income and expenditure, and its significance in government accounting.

This topic explains the role and responsibilities of the Comptroller and Auditor General in Nepal, including their functions and impact on government accounting.