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None Syllabus: Accounting Theory and Financial Statements : Basic principles, Ledger accounting and Control accounts, Bank

reconciliation, Intangibles, Suspense accounts, Trading, Profit and Loss accounts, Balance sheet, Trial balance, Income and Expenditure accounts, Incomplete records, Using Financial accounting packages. Cost Accounting Cost classification, Materials and Stocks control, Labour cost allocation and Overheads classification and analysis, Absorption and Marginal costing, Manufacturing and Departmental accounts, Budgets and budgetary control, Standard costing and variances, Integrated accounting systems and using Cost accounting packages. Evaluation Criteria: End of semester examination

ventory Tracking

Using spreadsheets and/or databases, most businesses utilize some sort of computermaintained inventory tracking system.

Payroll

From printing or depositing paychecks, to applying raises and bonuses, industries have become very reliant on computerized payroll methods. Sponsored Links o BowtieXP Software The world's leading risk management software www.bowtiexp.com.au

Cash Registers

Modern cash registers are often networked computer systems, allowing companies to maintain much more up-to-date and accurate transaction records, as well as real-time inventory tracking.

Websites

Most industries have been migrating towards the Internet over the past two decades, resulting in the need for websites that require not only server space, but maintenance and updates as well.

Customer Databases

Payroll

From printing or depositing paychecks, to applying raises and bonuses, industries have become very reliant on computerized payroll methods. Sponsored Links o BowtieXP Software The world's leading risk management software www.bowtiexp.com.au

Cash Registers

Modern cash registers are often networked computer systems, allowing companies to maintain much more up-to-date and accurate transaction records, as well as real-time inventory tracking.

Websites

Most industries have been migrating towards the Internet over the past two decades, resulting in the need for websites that require not only server space, but maintenance and updates as well.

Customer Databases

Customer databases are used not just to track order information for clients, but also to chronicle interactions to better serve clients in the future.

Industrial statistics may be defined as a science that employs the techniques and methods of general statistical theory to develop a system of indexes that describe the composition and distribution of industries; the work of industrial enterprises, associations, and sectors, as well as industry as a whole; and the results of such activity. Industrial statistics is also the practical work involved in collecting, processing, and analyzing industrial data in order to evaluate the implementation of state plans and to describe the development of industrial production and its economic efficiency. In the USSR most of the statistical data is collected by reporting.

ndustrial statistics, methods of statistical analysis in economics, and the necessity of establishing a central statistical organization. Today, the Industrial Statistics Office of the Central Statistical Board of the USSR, the sole administrative agency, works out the forms of statistical reporting for industrial enterprises and

associations and develops methods for determining indexes. It also collects and processes data with the aid of electronic computers, applying economic statistics in analyzing the results. In the USSR industrial statistical data are published annually in the statistical handbook National Economy of the USSR, in the special collection Industry of the USSR, and in other publications. Problems of industrial statistics are being studied by the statistical commissions of the UN and COMECON (Council for Mutual Economic Assistance). In the overall system of industrial indexes a great deal of importance is attached to the indicators of industrial outputits size, variability, quality, periodicity of production, and sale. In addition to production indexes for individual products, expressed in physical terms, industrial statistics has developed a system of cost indexes. These indexes show the quantity of manufactured output as gross output, commodity output, and net output. Since 1965 the sold output, that is, the quantity of output accepted and paid for by the customer, has become the main generalizing index used in evaluating the activity of industrial enterprises, associations, and sectors, as well as industry as a whole. Industrial statistics makes use of a system of indexes showing the availability and composition of manpower resources, and the length and use of work time. Special attention is given to the level, dynamics, and change factors of labor productivity, as well as to the wages of industrial workers. Industrial statistics incorporates indexes showing the size, composition, condition, and utilization of industrial capital stock as a whole and of its most active partenergy and manufacturing equipment. Also included are indexes of the movement and use of objects of labor (raw and other materials, fuel). During the 1970s much work was done on the statistics of the production capacity and on the statistics of natural resources and the environment. Indexes of scientific and technological progress are of major importance in industrial statistics. These are indexes of industrial mechanization and automation, electrification, chemicalization, the invention and introduction of new technology, the use of new technological processes, specialization, coordination, and concentration. Financial results are reflected in indexes of prime cost, profit, and rate of profitability. After the introduction of new regulations for planning and economic stimulation, industrial enterprises acquired greater economic independence, a change that gave impetus to the development of economic statistical analysis. The experience of organizing industrial statistics in the USSR has influenced the development of this branch of statistics in other socialist countries. In capitalist countries industrial data are collected and processed by numerous institutions, both governmental and private. Protection of the interests of private companies has hindered the development of current industrial statistics. More detailed information about industries is obtained through special censuses.
REFERENCES Lenin, V. I. Razvitie kapitalizma v Rossii. In Poln. sobr. soch., 5th ed.,vol. 3. Lenin, V. I. K voprosu o nashei fabrichno-zavodskoi statistike. Ibid., vol. 4. Savinskii, D. B. Kurspromyshlennoistatistiki, 5th ed. Moscow, 1960. Rotshtein, A. I. Ocherki promyshlennoi statistiki SSSR. Moscow, 1964. Baklanov, G. I., V. E. Adamov, and A. N. Ustinov. Statistika promyshlennosti, 3rd ed. Moscow, 1976.G. I. BAKLANOV