ACCOUNTING AND FINANCIAL MANAGEMENT AND MULTIMEDIA LABORATORY SYLLABUS -ANNA UNIVERSITY TRICHY MCA SYLLABUS

ANNA UNIVERSITY TRICHY MCA SYLLABUS

SEMESTER III 

CA5201

ACCOUNTING AND FINANCIAL MANAGEMENT

LTPC 

3104

UNIT I FINANCIAL ACCOUNTING 9

Concepts and Conventions – Books of Accounts – Preparation of Journals – Ledger – Trial Balance – Profit and Loss Account and Balance sheet – Simple problems – An outline of Accounts of Non-Profit making organizations.

UNIT II MANAGEMENT ACCOUNTING 9

Concepts – Funds flow Statement – Cash flow statement – Financial statement Analysis – Marginal Costing – Capital Budgeting – Standard Costing.

UNIT III GOALS AND FUNCTIONS OF FINANCIAL MANAGEMENT 9

Finance function – Scope of Financial Management – Organisation of the finance function – Various sources of Finance – Risk and Return – Determinants of Dividend Policy – Leverage – Risk analysis in capital budgeting – Weighted average cost.

UNIT IV WORKING CAPITAL MANAGEMENT 9

Factors affecting working capital – Inventory management – Simple problems – Receivables Management – Cash Budget Preparation – Working Capital Estimation.

UNIT V TALLY 9.0 (ACCOUNTING PACKAGE) 9

Importance of Tally – Creation of company – Alteration – Group creation – Gateway of Company – Leger creation – Bank account – Cash payment – Cash Receipt – Journal entry – Profit and Loss account – Balance sheet – Function keys and Short cut keys.

L:45 T:15 

Total: 60

TEXT BOOK

1. Pandey I.M, “Financial Management”, Nineth Edition, Vikas Publishing, 2005

REFERENCES

1. I.M.Pandey , “Management Accounting” Third Revised Edition Vikas Publishing, 2000.

2. R.K. Sharma and V.K. Shashi Gupta, “Management Accounting Principles of Practice”, Kalyani Publishers, 2008

3. R.L Gupta and V.K.Gupta, “Financial Accounting”, Sultan Chand & Sons, 2001.

4. Dr. S.N. Maheshwari, “Elements of Financial Management”, Sultan Chand & Sons, 2002.

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