MC9215 ACCOUNTING AND FINANCIAL MANAGEMENT Syllabus for 1st Sem MCA - First semester - Regulation 2009 - Anna University


MC9215 ACCOUNTING AND FINANCIAL MANAGEMENT  Syllabus for 1st Sem MCA - First semester - Regulation 2009 - Anna University

MC9215                     ACCOUNTING AND FINANCIAL MANAGEMENT            L T P C
3  1 0 4
UNIT I             FINANCIAL ACCOUNTING                                                                      9
Meaning and Scope of Accounting-Principles-Concepts-Conventions-Accounting Standards-Final Accounts-Trail Balance-Trading Account-Profit and Loss Account- Balance Sheet-Accounting Ratio Analysis-Funds Flow Analysis-Cash Flow Analysis

UNIT II            ACCOUNTING                                                                                          9
Meaning-Objectives-Elements of Cost-Cost Sheet-Marginal Costing and Cost Volume Profit Analysis-Break Even Analysis-Applications-Limitations-Standard Costing and Variance Analysis-Material-Labor-Overhead-Sales-Profit Variances

UNIT III           BUDGETS AND BUDGETING CONTROL                                               9
Budgets and Budgetary Control-Meaning-Types-Sales Budget-Production Budget-Cost of Production Budget-Flexible Budgeting-Cash Budget-Master Budget-Zero Base Budgeting-Computerized Accounting

UNIT IV          INVESTMENT DECISION AND COST OF CAPITAL                               9
Objectives  and  Functions  of  Financial  Management-Risk-Return  Relationship-Time Value of Money Concepts-Capital Budgeting-Methods of Appraisal-Cost of Capital Factors Affecting Cost of Capital-Computation for Each Source of Finance and Weighted Average Cost of Capital

UNIT V           FINANCING DECISION AND WORKING CAPITAL MANAGEMENT      9
Capital Structure-Factors Affecting Capital Structure-Dividend Policy-Types of Dividend Policy-Concepts of Working Capital-Working Capital Policies-Factors affecting Working Capital-Estimation of Working Capital Requirements
L : 45 T : 15 TOTAL : 60 PERIODS TEXTBOOKS:
1.  S.N.Maheswari, Financial and Management Accounting, Sultan Chand & Sons,
2003
2.  I.M.Pandey, Financial Management, Vikas Publications, 4th Reprint, 2002

REFERENCES:
1.  S.P.Iyengar, “Cost and Management Accounting, Sultan Chand & Co,
2.  I.M.Pandey, Elements of Management AccountingVikas Publishing House, 19993
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