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Financial Management & Accounting

This is the collection of Sikkim Manipal University (SMU) question and answers for Financial Management & Accounting. It will help to prepare your examination. All question paper are classified as per semester, subject code and question type of Part A, Part B and Part C with multiple choice options as same as actual examination. SMU question papers includes year 2022, 2021, 2020 Sem I, II, III, IV, V, VI examinations of all subjects.

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Course Name        MCA (Master of Computer Application)

Subject Code       MC0065 (Financial Management & Accounting)

Get Questions        PART - A    PART - B    PART - C

Financial Management & Accounting Syllabus.

Part 1: Introduction to Accounting
Introduction; Meaning of Financial Management accounting; Accounting Principles: Accounting concepts, Accounting conventions; Systems of Accounting; Meaning and classification of Accounts: Meaning of accounts, Classification of accounts; Rules of debit and credit; Journal: Meaning and features of journal, Utility of journal, How to journalize, Format of journal; Ledger: Meaning and features of ledger, Format of ledger.

Part 2: Trial Balance and Rectification of Errors
Introduction; Trial Balance: Definition and Meaning of Trial Balance, Features of Trial Balance, Purposes of Trial Balance, Contents of Trial Balance; Classification of Errors: Introduction, Errors not disclosed by Trial balance, Errors disclosed by Trial Balance, General Classification of errors; Rectification of Errors: Errors affecting one account, Errors affecting two or more accounts; Suspense Account.

Part 3: Understanding Financial Statements
Introduction ; Meaning and uses of financial statements: Meaning of financial statements, Purpose and objectives of financial statements; Balance Sheet: Meaning of Balance sheet, Classification of Assets and Liabilities, Classification of Assets, Classification of Liabilities; Profit and Loss Account/Income Statement.

Part 4: Understanding Ratio
Introduction; Meaning and objectives of Ratios; Classification of Ratios: Traditional Classifications of ratios, Functional Classifications of ratios, Classification from the View point of Users; Balance Sheet Ratios; Revenue Statement Ratios; Combined Ratios; Uses and Limitations of Ratio Analysis.

Part 5: Funds Flow Statement
Introduction; Meaning and format of Fund Flow Statement; Components of Fund Flow statement: Computation of changes in Working Capital, Funds from operations, Sources and Application of Funds, Illustration; Difference between Funds flow statement and P & L A/C; Difference between Funds flow statement and Balance Sheet; Use of Fund flow statement; Drawbacks of Fund flow statement.

Part 6: Cash Flow Analysis
Introduction; Meaning of cash flow statements; Classification of Cash flows: Cash flow from operating activities, Cash flow from investing activities, Cash flow from financing activities; Features of cash flow statements: Information required for Cash flow statement, Funds Flow Statement Vs. Cash Flow Statement, Illustration; Uses and Limitation of cash flow statement: Uses of cash flow statement, Limitations of Cash Flow Statement.

Part 7: Understanding Cost
Introduction; Classification of Cost: On the basis of behavior of cost, On the basis of elements of the cost; Overheads and Non-cost Items: Overheads , Classification of Overheads, Non cost items; Determination of total cost; Cost sheet: Performa of cost sheet; Estimation of Cost.

Part 8: Marginal Costing & Break-even Analysis
Introduction; Basic concept of marginal costing: Meaning and Features of Marginal costing, Advantages of Marginal Costing, Limitations of Marginal Costing; Concept of Profit and Contribution; Concept of Profit/Volume Ratio; Break Even Point (B.E.P.): Methods of calculating Break Even Point, Assumptions, Uses and Limitations of Break Even Analysis, Factors affecting Break Even Point and Margin of safety, Break-Even Chart.

Part 9: Budgetary Control
Introduction; Meaning of Budget; Meaning, Essentials and Objectives of Budgetary Control; Steps in Budgetary Control; Types of Budgets; Preparation of Flexible Budget; Merits and Demerits of Budgetary Control.

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