MCA 105: Accountancy And Financial Management

Lectures: 4 Periods/Week Sessional Marks: 20
University Exam: 3 Hours University Examination Marks: 80


UNIT-I
Cost Accounting

  1. Accounting concepts
  2. Double entry system
  3. Journal-ledger, trial balance, preparation of final accounts (problems)
  4. Nature of financial statement-preparation of trading-profit and loss accounts-balance sheet of joint stock companies


UNIT-II
Cost Accounting

  1. cost sheet
  2. marginal costing (problems)
  3. budget and budgetary control
  4. standard costing (Problems)


UNIT-III
Financial Management

  1. Nature and scope of finance function-goals of financial management-modern concept of finance function.
  2. Nature of financial decisions: concept-major financial decision areas-investment decision-financing decision and dividend decision.
  3. Financial analysis: concept of financial analysis-types of analysis-tables of analysis-ratio analysis-tables of analysis-funds flow and cash flow analysis (Problems).


UNIT-IV
Working capital management

  1. concepts of working capital-importance of working capital-components of working capital-determination of working capital-source of working capital.
  2. Inventory management-accounts of receivable management-cash management.
  3. Forecasting of working capital management.


Text Books
  1. K.Rajeswara Rao & G.Prasad, Accounting and finanace, Jaibharath publishers, 2002
    (Chapters 1 to 19)
Reference Books
  1. Vanherne & James C, John M.Wachewiez J.R., Fundamentals of Financial management, PHI, 2002.
  2. Horngren, Sundem Blliott, Introduction to financial accounting, pearson education, 2002.
  3. Ambrish Gupta, “Financial Accounting for Management”, Third Edition, Pearson Education (2009).
  4. Paresh Shah, “Basic Financial Accounting for Management”, Oxford Higher Education (2008).