MCA Syllabi - Core

Semester I
Course Code: MCA05105
Core Course V - Accounting and Financial Management
Unit I
Accounting Principles and Concepts Double entry book keeping- Income and
expenditure- Accounting record and system- assets and liabilities- Depreciation,
Depletion and Amortization - Accounting or depreciation!
Unit II
"ournal #edger- $rial %alance- $rading, Manuacturing and proit and #oss account
%alance s&eet!
Unit III
Analysis and interpretation o inancial statements 'it& ratios
Unit IV
Cost Accounting- Met&ods and $ec&ni(ues o Cost Accounting- classiications o cost
- Material Cost- #abour Cost )*er&ead- ixed and *ariable cost- Cost- *olume
proit analysis - marginal costing and decision making!
Unit V
%udgeting and budgetary control types o budgets- Preparation o *arious
unctional budgets- Preparations o cas& budgets- lexible budgets- Ad*antages o
%udgeting and %udgetary control!
Text Boo!s":
+! $!S!,re'al, -Double .ntry %ook /eeping0, All India Sultan C&and 12ecent .dition3
4! S!5! Ma&es'ari -Principles o Management Accounting -, Sultan C&and, 5e' Del&i
12ecent .dition3
6! S&ukla, ,re'al 7 ,upta, -Ad*anced Accounts -Sultan C&and Publications
#e$erence!s":
+! S!/! ,upta 7 2!/! S&arma- Practical Problems in Management Accounting
12ecent edition3
4! /&an and "ain -8inancial Management0 $ata Mc,ra' 9ill 12ecent .dition3