|Course Code: BCA511||
Course Title: Web Design (4 Credits)
Unit 1 Financial Accounting – An Introduction: Introduction: Basic Accounting Concepts: Double Entry Accounting: The Accounting Trail: Financial Statements and their Nature: The Accounting Equation:
Unit 2 Primary Books: Introduction: Ground Rules of Journalisation: Types of Journals:
Unit 3 Secondary Books: Introduction: Types of secondary books: Posting techniques in the ledger:
Unit 4 Trial Balance and Final Accounts: Introduction: Preparation of the Trial Balance: Errors and their Rectification: Final Accounts:
Unit 5 An Introduction to Financial Management: Introduction: Finance Functions; Investment Decision, Financing Decision, Dividend Policy decision, Liquidity Decision: Interface between Finances and other Functions; Marketing-Finance Interface, Production-Finance Interface, Top Management-Finance Interface: Financial Goals; Profit Maximization, Wealth Maximization, Other Objectives:
Unit 6 Financial Planning: Introduction: Steps in Financial Planning: Factors Affecting Financial Plan: Estimation of Financial Requirements of a Firm; Capitalization, Cost Approach, Earnings Approach, Over-capitalization, Under-capitalization:
Unit 7 Working Capital Management I: Introduction: Components of Current Assets and Current Liabilities; Current Assets, Current Liabilities: Concepts of Working Capital: Objective of Working Capital Management: Need for Working Capital: Operating Cycle: Determinants of Working Capital: Estimation of Working Capital; Estimation of Current Assets, Estimation of Current Liabilities: Cash Management; Motives of Holding Cash, Objectives of Cash Management, Determining the Cash Needs– Models for Determining Optimal Cash, Baumol Model, Miller-Orr model, Cash Planning, Cash Forecasting and Budgeting.
Unit 8 Working Capital Management II: Inventory Management; Role of Inventory in Working Capital, Purpose of Inventories, Costs Associated with Inventories, Inventory Management Techniques, ABC System, Economic Order Quantity (EOQ), Re-order Point, Pricing of Inventories: Receivables Management; Objectives, Costs Associated with Maintaining Receivables, Credit Policy, Credit Standards, Credit Period, Cash Discounts, Collection Program.
Unit 9 Financial Statement Analysis: Introduction: Meaning of Ratio Analysis; Steps in Ratio Analysis: Classification of Ratios; Balance Sheet Ratio Analysis, Profit and Loss Account Ratio Analysis, Combined Ratio Analysis: Advantages of Ratio Analysis: Limitations of Ratio Analysis: Computation of Ratios (Problems):
Unit 10 Funds Flow Analysis: Introduction: Meaning of Fund Flow Statement: Objectives of Fund Flow Statement: Steps in Preparation of Fund Flow Statement: Computation of changes in Working Capital and Fund from Operation:
Unit 11 Cash Flow Analysis: Introduction: Meaning of Cash Flow Statement: Objectives of Cash Flow Statement: Uses of Cash Flow Statement: Steps in Preparing Cash Flow Statement: Difference between Cash and Fund Flow Statement: Computation of Cash from Operations (Problems):
Unit 12 Understanding Cost: Introduction; Classification of Cost: On the basis of behaviour of cost, On the basis of elements of the cost; Overheads and Non-cost Items: Overheads, Classification of Overheads, Non cost items; Determination of total cost; Cost sheet: Proforma of cost sheet; Estimation of Cost.
Unit 13 Marginal Costing & Break-even Analysis: Introduction; Basic concept of marginal costing: Meaning and Features of Marginal costing, Advantages of Marginal Costing, Limitations of Marginal Costing; Concept of Profit and Contribution; Concept of Profit/Volume Ratio; Break Even Point (B.E.P.): Methods of calculating Break Even Point, Assumptions, Uses and Limitations of Break Even Analysis, Factors affecting Break Even Point and Margin of safety, Break-Even Chart.
Unit 14 Budgetary Control: Introduction; Meaning of Budget; Meaning, Essentials and Objectives of Budgetary Control; Steps in Budgetary Control; Types of Budgets; Preparation of Flexible Budget; Merits and Demerits of Budgetary Control.