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    Bca 04

    Uploaded by

    Jatin Singh
    This document outlines the units of study for a course on Computer Based Accounting and Financial Management. The 6 units cover fundamentals of accounting like the double entry system and books of accounts; financial statements including trading accounts, profit and loss statements, and balance sheets; accounting ratios and cash flow statements; cost concepts and cost sheets; budgetary control and marginal costing; and concepts of capital and working capital. Suggested readings on financial accounting are also provided.

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    Bca 04

    Uploaded by

    Jatin Singh
    35 views1 page
    This document outlines the units of study for a course on Computer Based Accounting and Financial Management. The 6 units cover fundamentals of accounting like the double entry system and books of accounts; financial statements including trading accounts, profit and loss statements, and balance sheets; accounting ratios and cash flow statements; cost concepts and cost sheets; budgetary control and marginal costing; and concepts of capital and working capital. Suggested readings on financial accounting are also provided.

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    BCA-04

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    This document outlines the units of study for a course on Computer Based Accounting and Financial Management. The 6 units cover fundamentals of accounting like the double entry system and books of accounts; financial statements including trading accounts, profit and loss statements, and balance sheets; accounting ratios and cash flow statements; cost concepts and cost sheets; budgetary control and marginal costing; and concepts of capital and working capital. Suggested readings on financial accounting are also provided.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    35 views1 page

    Bca 04

    Uploaded by

    Jatin Singh
    This document outlines the units of study for a course on Computer Based Accounting and Financial Management. The 6 units cover fundamentals of accounting like the double entry system and books of accounts; financial statements including trading accounts, profit and loss statements, and balance sheets; accounting ratios and cash flow statements; cost concepts and cost sheets; budgetary control and marginal costing; and concepts of capital and working capital. Suggested readings on financial accounting are also provided.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 1

    Computer Based Accounting and Financial Management

    BCA-04
    Unit 1 : Fundamentals of Accounting
    Meaning of Accounting, its scope; Objects and limitations; Meaning and
    application of double entry system , Books of Accounts , Ledgers - Debtors
    ledger, Creditors ledgers and General ledger; Cash Book and Bank Reconciliation
    Statement.
    Unit 2 : Financial Statements
    Meaning and Components of Financial statements, Preparation of Financial
    Statements, Trading Account, Profit and loss Account, Meaning and Purpose of
    Balance Sheet, Steps for preparation of Balance Sheet, Marshalling of Balance
    Sheet, Format of Balance Sheet
    Unit 3 : Accounting Ratio and Cash Flow Statement
    Ratio Analysis, Objectives of Ratio Analysis, Classification of Accounting Ratios,
    Advantages of Ratio Analysis, Analysis of Financial Statement through Ratios,
    Cash Flow Statement, Meaning of Cash Flow Statement, Importance of Cash
    Flow Statement, Cash Flow Statement as per as 3, Illustration Preparation of
    Cash Flow Statement
    Unit 4 : Cost Concepts and Cost Sheet
    Meaning of Cost, Classification of Cost, Various Cost Concepts, Cost Centre,
    Types of Cost Centres, Cost Unit, Elements of Costs, Cost Sheet
    Unit 5 : Budgetary Control and Marginal Costing
    Meaning of Budget, Purpose of Budget, Budgetary Control: Meaning and
    Essentials, Merits OF budgetary Control system, Steps in preparation of
    budgets, Classification of budgets, Standard cost and standard costing, Variance
    analysis, Marginal cost and marginal costing, Advantages of marginal costing,
    Managerial Application of marginal costing, Break Even Analysis
    Unit 6 : Capital and Working Capital
    Meaning of capital, cost of capital, shares, debentures, capitalisation and capital
    structure; Meaning of working capital, its components and estimation.

    Suggested Readings:

    1. Financial Accounting, Ashis Bhattacharya, prentice-Hall India Publication.


    2. Financial Accounting, S.N. Maheshwari, Vikas Publication House Pvt. Ltd., New
    Delhi
    3. Theory and Practice of Accountancy By B. B. Dam, R. A. Maheswari, R. Barman
    and B Kalita

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