MC9215 ACCOUNTING AND FINANCIAL MANAGEMENT
T P C
3 1 0 4
UNIT I FINANCIAL ACCOUNTING 9
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 9
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 9
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 9
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 9
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
L 45 T 15 Total: 60
TEXTBOOK
- S.N.Maheswari, “Financial and Management Accounting”, Sultan Chand & Sons, 2003
- I.M.Pandey, ”Financial Management”, Vikas Publications, 4th Reprint, 2002
REFERENCES
- S.P.Iyengar, “Cost and Management Accounting”, Sultan Chand & Co,
- I.M.Pandey, “Elements of Management Accounting” Vikas Publishing House, 19993
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