Accounting and Financial Management [BCA -304] Syllabus BCA 3rd-III Sem Syllabus for DAVV Indore Affiliated Institutions

 DEVI AHILYA VISHWAVIDYALAYA (DAVV), INDORE

Bachelor Of Computer Applications (BCA) (Full-Time) 
Third-3rd-III Semester Curriculum/ Syllabus 2011-12 Academic Year Onwards

Accounting and Financial Management Syllabus 

Accounting and Financial Management [BCA-304] Syllabus /Course contents

Max.Marks:50                   

Min.Marks:17

UNIT I

Basic accounting concepts. Accounting structure: Process of accounting, journal, ledger and trial balance based on double entry book keeping.

UNIT II

Practical system of accounting: Cash book, sales and purchase goods, bills of exchange, book reconciliation statement

UNIT III

Preparation of financial statement: income statement (Profit and loss account), Statement of financial position (Balance sheet )and adjustment, valuation of assets and depreciation method.

UNIT IV

Cash and fund flow statement. Analysis of financial statement-financial ratio.

UNIT V

Introduction to cost accounting: Element of cost , cost determinations, Direct and indirect cost, cost centers and cost units, The behavior of cost .

Text Book

1. Introduction to accountancy by T.S Grewal. S.Chand Books 

Reference Books:

1. Reddy TS and Han Prasad Reddy - Financial and Management Accounting
2. Financial Management - Prasanna Chandra
3. Myddelton - The essence of Financial Management - Prentice-Hall Of India
4. Vanhorne - Fundamentals of Financial Management - Prentice-Hall Of India
5. Accounting principles by Robert Anthony.
6. Advance accountancy by R.I Gupta
7. An introduction to accounting by Maheshwary S.N.

Objective: To introduce the concept of Accounting and financial management..

Examination: The internal examination will carry 20%marks i.e.10 marks. The external examination will be of 80% marks i.e. 40 marks .The question paper will contain questions equally distributed in all units. The balance of the paper will be maintained by including appropriate (numerical objective/ conceptual/Analytical/ Theoretical) combination of sub section in each question.