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Free download of Sikkim Manipal University, SMU previous year, last year, sample question paper for  : [Financial Management & Accounting] MC0065. Find question and answer for Part-A 2 marks, Part-B 4 Marks and Part-C 8 marks. Free download of question paper of previous year test.   Financial Management & Accounting , MC0065 question paper includes multiple choice options and answer also.

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   SMU >> MCA >> MC0065

   Financial Management & Accounting

This is the collection of Sikkim Manipal University (SMU) question paper for MCA - Financial Management & Accounting. It will help you to prepare your examination. All questions are classified as per question type like PART - A of 2 marks, PART - B of 4 marks and PART - C of 8 marks same as actual examination. SMU question paper set which includes year 2017, 2016, 2015 SMU question papers of Financial Management & Accounting are updated regularly and it is absolutely free to use. SMU Question paper includes multiple choice question and answer as same as real and original examination. It will help you to study and prepare for your final SMU examination.

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SMU Question Paper
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  1. BCA
  2. MCA
  3. BSc IT
  4. MSc IT
  5. MBA


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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.

  Get Questions        PART - A    PART - B    PART - C



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