1 Develop application-oriented knowledge and skill on the preparation 
of financial statement of profit seeking enterprises established in the 
proprietary form.

2.hows the allocation and apportionment of expenses in departments 
to find out its profitability. 
3 Calculate branch profit in head office books and in branch books and 
demonstrate how to incorporate inter branch transactions and transits 
in independent branch. 

4 Illustrate the accounting treatments for royalty in the books of lessee 
and lesser. Apply 
5 To evaluate the performances of undertakings by preparation of 
necessary statements