2BCA5 - FINANCIAL ACCOUNTING
The Financial Environment
- The Basic-Financial Accounts, Types of Accounts, Rules of
Entries of Transaction, Journal, Ledger, Posting of
Entries Balance.
- Cash Book- Types, Format of Cash Book, Balancing of Cash
Book
- Subsidary Books- Purchase, Sales, Purchase Return and
sale return
- The Balance Sheet and Profit- Loss Statement, trial
balance
- Depreciation and Inflation
Cost Accounting
- Principles of Cost Accounting
- Valuation of Stock
- Allocation of Overheads
- Standard Costing
- Various Costing
Payroll and Inventory Control Applications
- Pay roll department
- Preparation of pay roll
- Preparation of wage record
- Discuss computer method
- Inventory account and store record.
- Inventory or stock control and cost accounting
- Department demand and supply method of stock control
- Classification and condition of material Report on
material handling.
- Discuss computer method-overview of computerized
accounting
TEXT & Reference Books
- Engineering Management By Mazda
- Management Accounting By Dr. S.P. Gupta
Financial Management By I.M. Pandey
