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Syllabus of Tamilnadu Open University Accounting and Finance on Computers paper


Posted Date: 31-Jan-2011  Last Updated:   Category: Syllabus    
Author: Member Level: Gold    Points: 2


MCA Accounting and Finance on Computers Syllabus of Tamilnadu Open University, Reference books for MCA Accounting and Finance on Computers paper Tamilnadu Open University is listed in this article. Details Accounting and Finance on Computers syllabus is given in this article.



MCA Second year Syllabus of Tamilnadu Open University Accounting and Finance on Computers paper


TNOU MCA Paper Code : MCA 13
TNOU MCA Paper Title: Accounting and Finance on Computers



Block 1 Syllabus : Fundamentals of Accounting : Principle of Accounting – Accounting and its Function : Double Entry Book Keeping – Journal – Rules of Journalising – Ledger – Trial Balance – Rectification of Errors – Trading Profit and Loss Account – Balance Sheet.

Block 2 Syllabus : Financial concepts : Financial Statement – Nature of Financial Statements – Limitations of Financial Statements – Types of Analysis – Tools of Analysis – Trend Analysis – Comparative Statement – Ratio Analysis : Types of Ratio – Factors affecting efficiency of Ratio – Limitations of Ratio – Fund Flow Analysis – Cash Flow Analysis.

Block 3 Syllabus : Cost Accounting : Introduction to Costing – Cost elements – Classification of costs – Materials – Stock levels – ABC Analysis – VED Analysis – Labour – Methods of wage payment – Incentive schemes of wage payment : Overheads – absorption of overhead – Machine hour rate method.

Block 4 Syllabus : Methods of Costing and Budgeting : Marginal Costing – Break even analysis – Application of Marginal Costing – Limitations – Budgeting : Importance of Budgeting – Budget factors – Cash Budget – Sales Budget – Flexible Budget – Management of Working Capital.


MCA Reference Books:

1. Advanced Accountancy by R.L.Gupta, and M.Radhasamy, Sultan Chant & Sons.
2. Principles of Management Accounting by Man Mohan and Goyal.
3. Studies in Cost Accounting by P. Das Gupta, Premier Book company.
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