MC9215-Accounting and Financial Management |
UUNIT I FINANCIAL ACCOUNTING |
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 |
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 |
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 |
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 |
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 |
Text Books |
1. S.N.Maheswari, “Financial and Management Accounting”, Sultan Chand & Sons,
2003.
2. I.M.Pandey, ”Financial Management”, Vikas Publications, 4th Reprint, 2002 |
Reference Books |
1. S.P.Iyengar, “Cost and Management Accounting”, Sultan Chand & Co,
2. I.M.Pandey, “Elements of Management Accounting” Vikas Publishing House,
19993 |