JNTU Anantapur First Year MCA Syllabus 2009 |
Accounting and Financial Management |
UNIT – I : |
Introduction to Accounting : Principles, concepts and conventions, double entry system of accounting, classification of accounts and debit-credit rules.
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UNIT – II : |
Financial Statements : Introduction to basic books of accounts, journal and ledger – trial balance – preparation of final accounts: trading account, profit and loss account and balance sheet.
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UNIT – III : |
Introduction to Financial Management : Meaning and scope, role of financial manager, objectives of time value of money – goals of financial management, leverages: operation, financial leverage and combined leverage. |
UNIT – IV : |
Capital Structure : Cost of capital: cost of equity, preference shares, bonds – weighted average cost of capital – capital gearing – overcapitalization and undercapitalization, sources of finance.
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UNIT – V : |
Financial Analysis through ratios : Ratio Analysis – classification of ratios – short term solvency and long term solvency – profitability ratios – analysis and interpretation of financial statements through ratios of liquidity, solvency and profitability.
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UNIT – VI : |
Funds Flow and Cash Flow Analysis : Meaning, Importance, statement of changes in working capital, statement of sources and application of funds. Cash flow analysis: cash flow statements: preparation, analysis and interpretation.
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UNIT – VII: |
Break Even Analysis : Concept of Break Even Point, Cost-Volume-Profit Analysis, Determination of Break Even Point, Margin of Safety and P/V ratio, Impact of changes in cost or selling price on BEP, Practical applications of Break Even Analysis.
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UNIT – VIII : |
Capital Budgeting : Capital and its significance, types of capital, estimation of fixed and working capital requirements, methods and sources of raising capital. Capital budgeting: features, proposals, methods of capital budgeting, payback method, accounting rate of return ( AAR ), Net Present Value Method(NPV) and Internal Rate of Return (IRR) -simple problems.
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REFERENCE |
TEXT BOOKS: |
1. Financial Accounting, S.N.Maheshwari, Sultan Chand, 2009.
2. Financial Management and Policy, Van Horne, James,C., Pearson ,2009.
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Reference Books |
1. Financial Accounting, Tulsian, S Chand, 2009.
2. Financial Statement Analysis, Khan and Jain, PHI, 2009
3. Financial Management, I.M.Pandey, Vikas Publications
4. Financial Management, Bhat Sundhindra, Excel: 2009
5. Financial Management, Prasanna Chandra, T.M.H, 2009.
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