MCA14

Management Accounting
Year / Semester: 
3rd Semester

Unit 1: Principles Of Accounting :
Nature And Scope Of Accounting, Double Entry System Of Accounting, Introduction To Basic Books Of Accounts Of Sole Proprietary Concern, Closing Of Books Of Accounts And Preparation Of Trial Balance.

Unit 2: Final  Accounts :
Trading,  Profit  And  Loss  Accounts  And  Balance  Sheet  Of  Sole Proprietary Concern With Normal Closing Entries. (with numerical problems)

Unti 3:  Ratio   Analysis
Meaning,   Advantages,   Limitations,   Types   Of   Ratio   And   Their Usefulness.(Theory only) Fund Flow Statement: Meaning Of The Term Fund, Flow Of Fund, Working Capital Cycle, Preparation and  Inter-preparation Of Statement.

Unit 4:  Costing
Nature, Importance And Basic Principles. Budget And Budgetary Control: Nature And Scope, Importance Method Of Finalization, and Master Budget, Functional Budgets.

Int 5:  Marginal  Costing
Nature,  Scope,  Importance,  Construction  Of  Break  Even  Chart, Limitations And Uses Of Break Even Chart, Practical Applications Of Marginal Costing.
(with numerical problems)

Unit  6:  Introduction   To   Computerized   Accounting   System
Coding  Logic  And  Codes Required, Master Files, Transaction Files, Introduction To Documents Used For Data Collection, Processing Of Different Files And Outputs Obtained.

Suggested Readings: 

1. S.N. Maheswari & S. K. Maheswari, “Introduction to Financial Accountancy”, Vikas Publication.
2. S.N. Maheswari & S. K. Maheswari, “Advanced Accountancy”, Vikas Publication.
3. S.N. Maheswari & S. K. Maheswari, “Financial Management”, Viaks Publication.
4. Jawahar Lal, “Financial Accounting”, Wheeler Publishing.
5. Khan & Jain, “Management Accounting”, Tata McGraw Hill Publication.
6. K.S. Sastry & Nand Dhamesa, “The Practices of Management Accounting”, Wheeler Publishing.
7. I.M. Pandey, “Financial Management”, Vikas Publications.