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Accounting And Financial Management

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Course Name        BCA (Bachelor of Computer Application)

Subject Code       BC0044 (Accounting And Financial Management)

Get Questions        PART - A    PART - B    PART - C

Accounting And Financial Management Syllabus.

Unit 1- Financial Accounting – An Introduction
Introduction; Basic Accounting Concepts; Double Entry Accounting; The Accounting Trail; Financial Statements and their Nature; The Accounting Equation

Unit 2- Primary Books
Introduction; Ground Rules of Journalisation; Types of Journals

Unit 3- Secondary Books
Introduction; Types of secondary books; Posting techniques in the ledger

Unit 4 - Trial Balance and Final Accounts
Introduction; Preparation of the Trial Balance; Errors and their Rectification; Final Accounts

Unit 5- An Introduction to Financial Management
Introduction; Finance Functions; Interface between Finances and other Functions; Financial Goals

Unit 6 - Financial Planning
Introduction; Steps in Financial Planning; Factors Affecting Financial Plan I; Estimation of Financial Requirements of a Firm

Unit 7 - Working Capital Management
Introduction; Components of Current Assets and Current Liabilities; Concepts of Working Capital I; Objective of Working Capital Management; Need for Working Capital; Operating Cycle; Determinants of Working Capital II; Estimation of Working Capital; Cash Management; Inventory Management; Receivables Management

Unit 8- Financial Statement Analysis
Introduction; Meaning of Ratio Analysis; Classification of Ratios; Advantages of Ratio Analysis; Limitations of Ratio Analysis; Computation of Ratios (Problems)

Unit 9 - Funds Flow Analysis
Introduction; Meaning of Fund Flow Statement; Objectives of Fund Flow Statement; Steps in Preparation of Fund Flow Statement; Computation of changes in Working Capital and Fund from Operation

Unit 10- Cash Flow Analysis
Introduction; Meaning of Cash Flow Statement; Objectives of Cash Flow Statement; Uses of Cash Flow Statement; Steps in Preparing Cash Flow Statement; Difference between Cash and Fund Flow Statement; Computation of Cash from Operations (Problems)

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