fin

Here is a breakdown of the Financial Accounting & Management (BCA-205) course:

Unit – I: Overview

• Meaning and Nature of Financial Accounting
  
  

• Scope of Financial Accounting
  
  

• Financial Accounting vs. Management Accounting
  
  

• Accounting Concepts & Conventions
  
  

• Accounting Standards in India
  
  

Unit – II: Basics of Accounting

• Capital vs. Revenue Items
  
  

• Application of Computers in Accounting
  
  

• Double Entry System
  
  

• Introduction to Journal, Ledger, and the Procedure for Recording and Posting
  
  

• Trail Balance
  
  

• Preparation of Final Accounts:
  
  

  • Profit & Loss Account and Related Concepts
    
    

  • Balance Sheet and Related Concepts
    
    

Unit – III: Financial Statement Analysis

• Ratio Analysis
  
  

• Funds Flow Analysis:
  
  

  • Concepts, Uses, and Preparation of Funds Flow Statement
    
    

• Cash Flow Analysis:
  
  

  • Concepts, Uses, and Preparation of Cash Flow Statement
    
    

• Break-even Analysis
  
  

Unit – IV: Financial Management

• Definition, Nature, and Objective of Financial Management
  
  

• Long-Term Sources of Finance
  
  

• Introduction to Capitalization and Capital Structure
  
  

• Concept of Cost of Capital:
  
  

  • Importance, Explicit and Implicit Costs, and Measurement of Cost of Capital (Cost of Debt)
    
    

Unit – V: Working Capital Management

• Concept & Components of Working Capital
  
  

• Factors Influencing the Composition of Working Capital
  
  

• Objectives of Working Capital Management:
  
  

  • Liquidity vs. Profitability and Working Capital Policies
    
    

• Theory of Working Capital:
  
  

  • Nature and Concepts
    
    

Unit – VI: Cash, Inventory, and Receivables Management

• Cash Management
  
  

• Inventory Management
  
  

• Receivables Management
  
  

Referencial Books:

1. Maheshwari & Maheshwari – An Introduction to Accountancy, 8th Edition, Vikas Publishing House, 2003
   
   

2. Gupta R.L., Gupta V.K. – Principles & Practice of Accountancy, Sultan Chand & Sons, 1999
   
   

3. Khan & Jain – Financial Accounting
   
   

4. Maheshwari S.N. – Principles of Management Accounting, 11th Edition, Sultan Chand & Sons, 2001
   
   

5. Shukla and Grewal – Advanced Accounts, 14th Edition, Sultan Chand & Sons
   
   

BCA-206: Computer Laboratory and Practical Work of C Programming

• Practical Based on C Programming
  
  

• Covers the following units from your C Programming syllabus:
  
  

  • Unit-III: Strings
    
    

  • Unit-IV: Structures
    
    

  • Unit-V: Introduction to C Preprocessor and Bitwise Operators
    
    

  • Unit-VI: File Handling in C
    
    

This course covers both theoretical aspects and practical applications in financial accounting and C programming. It's important to focus on understanding key concepts like financial statements, ratio analysis, and working capital, as well as hands-on practice with C programming tasks.

If you need help with specific topics or practice problems, feel free to ask!