Financial Accounting and Management

210.00₹
ট্যাক্স অন্তর্ভুক্ত নয়

Saroj Kumar & Priyanka Singh

ISBN-9789351630241

পরিমান

BCA UP Unified Syllabus (UP State Universities), Second Semester
Syllabus
 
BCA-S109: FINANCIAL ACCOUNTING AND MANAGEMENT
 
 
Unit-I
Overview – Meaning and Nature of Financial Accounting, Scope of Financial Accounting, Financial Accounting and Management Accounting, Accounting concepts and convention, Accounting Standards inIndia.
 
Unit-II
Basics of Accounting – Capital and Revenue Items, Application of Computer in Accounting, Double Entry System, Introduction to Journal, Ledger and Procedure for Recording and Posting, Introduction to Trial Balance, Preparation of Final Account, Profit and Loss Account and Related Concepts, Balance Sheet and Related Concept.
 
Unit-III
Financial Statement Analysis: Ratio Analysis, Funds Flow Analysis, Concepts, Uses, Preparation of Funds Flow Statement, Simple Problem, Cashflow Analysis, Concepts, Uses, Preparation of Cashflow Statement, Simple Problem, Break-even Analysis.
 
Unit-IV
Definition, Nature and Objective of Financial Management, Long-term Sources of Finance, Introductory Idea about Capitalization, Capital Structure, Concept of Cost of Capital, Introduction, Importance, Explicit and Implicit Cost, Measurement of Cost of Capital, Cost of Debt.
 
Unit-V
Concept and Components of Working Capital. Factors Influencing the Composition of Working Capital, Objectives of Working Capital Management – Liquidity versus Profitability and Working Capital Policies.  Theory of working capital: Nature and concepts.
 
Unit-VI
Cash Management, Inventory Management and Receivables Management.
UP/BCA/2/03
100 আইটেম

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