MCA Accounting

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The Master of Computer Applications (MCA) is a postgraduate degree in computer application streams awarded in India. Full time MCA programmes normally take three academic years. Study   "ACCOUNTING AND FINANCIAL MANAGEMENT" subject in MCA degree. 



UNIT I:

1. Accounting: Generally Accepted Accounting Principles(GAAP) 
2. Accounting standards
3. Characteristics of Single Entry System 
4. Limitations of Single Entry System
5. Double entry system of accounting
6. Introduction of Basic Books of Accounts Ledgers

UNIT II:

1. Preparation of trial balance 
2. Final accounts
3. Company final accounts 
4. Users of Accounting Information
5. Role of Accountant in Modern Organization

UNIT III:

1. Financial Management 
2. Meaning of Financial Management 
3. Scope of Financial Management
4. role of Financial Manager
5. Objectives of Time Value of Money 
6.  Profit maximization 

UNIT IV:

1. Ratio Analysis 
2. advantages 
3. limitations 
4. Fund flow analysis 
5. meaning, 
6. Importance of Fund Flow Analysis 
7. Preparation of Fund Flow Statement 
8. cash flow statements

UNIT V:

1. Costing 
2. Elements of cost, Absorption costing vs. marginal costing 
3. Financial Accounting vs. Cost Accounting
4. Financial Accounting vs. Management Accounting 

UNIT VI:

1. Marginal costing 
2. Break-even Analysis

UNIT VII:

1. Standard costing 
2. materials variance,
3.  Labor Variance 
4. Sales Variance
5. cash budget