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