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Syllabus BCA104
Financial Accounting and Management
Gujarat University FY BCA Syllabus (Revised) Effective from June, 2006
| 1. | Accounting : Principles, Concept and Conventions | 25% |
| Double entry system of Accounts; Journalizing: Introduction of Basic of Accounts sole proprietary concern (i.e. subsidiary books excluding bank book but including three columnar cash book, ledgers, Closung of Accounts and Preparation of trial Balance. | ||
| Accounting Cycle ( the full cycle up to trial balance should be covered and explained with illustrations covering around 10 sample transaction, using vouchers.Preparing Account from vouchers. | ||
| 2. | Final Accounts: | 10% |
| Preparation of Trading Account, Profit and Balance Sheet of a sole proprietary concern and partnership firm, with simple adjustments. Closing entries should be explained and clarified. | ||
| 3. | Computerized Accounting: | 10% |
| Overview of Financial accounting software (e.g. Tally, Ex, Microsoft Financial) Minimum 5 hours hands on training on the package software is compulsory. ( out of 25 marks, 5 marks will be allotted to this chapter in term work) | ||
| 4. | Finical Management: Meaning and Role | 10% |
| 5. | Ratio Analysis : | 10% |
| Meaning; Advantages; Limitation, Types of ratios i.e. classification of ratios from different angle. Computation of the fool wing ratios is expected from the direct data provided: | ||
| (i) Gross Profit Ratio; Operating Ratio | ||
| (ii)Current Ratio : Liquidity Ratio (also known in general as Acid Test Ratio) | ||
| (iii)Stock Turnover Ratio; Debtors turnover (including calculation of average no of days credit is allowed ); Creditors Turnover (including calculation of average number of days credit is from suppliers) | ||
| (iv)Debt-Equity Ratio (Total Debt/Equity and long term Debt/Equity Ratios) | ||
| 6. | Cash Budget | 10% |
| Preparation of simple cash budget. | ||
| 7. | Costing: | 10% |
| Nature; importance and basic principles of costing ; method of costing (only a brief theoretical explanation is expected) | ||
| Elements of Costs: i.e. materials, lab our overheads (including explanation of Direct and Indirect costs ; Fixed, Variable and Semi-fixed/ Semi-variable costs’) | ||
| 8. | Unit Costing | 10% |
| Preparation of simple Cost Sheet/ Statement, Covering various element of cost and also indicating Prime cost ; Factory or Production or Manufacturing cost ; Cost of Production ; Total Cost ; Profit ; Sales. | ||
| 9. | Marginal Costing: | 10% |
| Nature, scope, and importance – Break-even Analysis : Its uses and limitations-simple sums on computation of BEP in terms of units and sales ( even when data regarding unit is not provided) and sales required to earn an expected amount of profit ( in terms of unit and sales even without unit data being provided)-explaining Break-even Chart (in theory only) | ||
| REFERNCE BOOKS | ||
| Principles and Practice of Accountancy, R.L.Gupta-V.K.gupta, S. chand & Sons | ||
| Cost Accountancy, (Theory, Problems and Solutions ), P.V.Rathuam & D. Hanumantha Raju, Himalaya Publishing House | ||
| Principles and Practice of Accountancy, Tusian | ||
| Financial Accounting, Inamder S.M | ||
| Element of Book-Keeping and Accountancy for Std. XIth, XIIth, Guj-Stat Text Book Board. |
| Total Marks of this Subject | 100 Marks |
| External (University ) Examination | 70 Marks |
| Internal Sessional Examination | 20 Marks |
| Term Work | 10 Marks |
| Teaching Hours per week | 3 Hrs |
| Practicals | There is no practical in this subject. |
Last Updated on 9th Jun 2009