Financial Accounting & Management Book BCA 2nd Semester As Per UP Unified Syllabus

Syllabus

BCA-205: Financial Accounting & Management

Unit I

Overview - Meaning and Nature of Financial Accounting, Scope of Financial Accounting, Financial Accounting & Management Accounting, Accounting Concepts & Convention, Accounting Standards in India.

Unit II 

Basics of Accounting - Capital & 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 & 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, Cash Flow Analysis, Concepts, uses, Preparation of Cash Flow 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 & Implicit Cost, Measurement of Cost of Capital, Cost of Debt.

Unit V 

Concept & Components of Working Capital. Factors Influencing the Composition of Working Capital, Objectives of Working Capital Management - Liquidity Vs. Profitability and Working Capital Policies. Theory of Working Capital: Nature and Concepts.

Unit VI

Cash Management, Inventory Management and Receivables Management