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Financial Accounting and Management
Saroj Kumar & Priyanka Singh
ISBN-9789351630241
₹210.00
Tax excluded
BCA UP Unified Syllabus (UP State Universities), Second SemesterSyllabus BCA-S109: FINANCIAL ACCOUNTING AND MANAGEMENT Unit-IOverview – Meaning and Nature of Financial Accounting, Scope of Financial Accounting, Financial Accounting and Management Accounting, Accounting concepts and convention, Accounting Standards inIndia. Unit-IIBasics 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-IIIFinancial 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-IVDefinition, 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-VConcept 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-VICash Management, Inventory Management and Receivables Management.
UP/BCA/2/03
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