BBA1104 Financial Accounting L T P C

5 0 0 5

COURSE OBJECTIVE

To understand the implications of Financial Accounting in organizational Context.

Course Content

UNIT I
Meaning and scope of Accounting, Basic Accounting Concepts and Conventions –
Objectives of Accounting – Accounting Transactions – Double Entry Book Keeping – Journal,
Ledger, Preparation of Trial Balance – Preparation of Cash Book.
UNIT II
Preparation of accounts on Subsidiary Books including Bills of Exchange.
UNIT III
Preparation of Final Accounts of a Sole Trading Concern – Adjustments – Closing Stock,
Outstanding and Prepaid items, Depreciation, Provision for Bad Debts, Provision for Discount
on Debtors, Interest on Capital and Drawings – Preparation of Receipts and Payments Account,
Income & Expenditure Account and Balance Sheet of Non Trading Organizations (simple
problems)

UNIT IV
Classification of errors – Rectification of errors – Preparation of Suspense Account.- Bank
Reconciliation Statement (Only simple problems).-accounts of non-profit organization,
Joint venture accounts

UNIT V
Depreciation – Meaning, Causes, Types – Straight Line Method – Written Down Value
Method (Change in Method excluded). Insurance claims – Average Clause (Loss of stock only)
Average due date and Account Current

UNIT V
Single Entry – Meaning, Features, Defects, Differences between Single Entry and Double
Entry System – Statement of Affairs Method – Conversion Method (Only simple problems)
TEXT BOOK
1. T.S. Reddy & A. Murthy – Financial Accounting – Margham Publications – Chennai

2. R.L Gupta & V.K Gupta – Advanced Accounting – Sultan Chand – New Delhi

REFERENCE BOOKS:

1. Shukla & Grewal – Advanced Accounting – S Chand – New Delhi

2. Jain & Narang – Financial Accounting

3.P.C. Tulsian – Financial Accounting

4.S. Parthasarathy and A. Jaffarulla, Kalyani Publishers – Financial Accounting

5.R.L. Gupta & Radhaswamy – Advanced Accounting – Volume 1.

BBA1303 Cost Accounting L T P C

5 0 0 5

COURSE OBJECTIVE

To understand the implications of Cost Accounting in organizational Context.

Course Content

Unit – I

Introduction: Meaning, objectives and advantages of cost accounting, difference between cost
accounting and financial accounting. Cost concepts and classifications, cost unit, cost centre, cost object.
Unit costing.

Unit – II

Accounting and Control of material cost: Issue of materials. Methods of pricing of material issues – FIFO,
LIFO, HIFO, Average pricing, Standard price method Inventory control – concept and techniques like
fixing of stock levels, EOQ, ABC analysis, VED analysis perpetual & periodic inventory systems, Material
losses and their treatment.

Unit – III

Accounting and Control of Labour Cost: Time keeping and time booking, concept and
treatment of idle time, over time and labour turnover.

Unit – IV

Overheads: Classification, allocation, apportionment and absorption of overhead.

Treatment of over-and under-absorption. Practical Problems, overhead variance analysis.

Unit – V
Process costing – Simple problems (excluding treatment of work-in-progress, joint and by-products
,Equalent production and Inter process profit ) – Operating Costing ( only Transport Costing – Simple
Problems )

Text Books :

1. S.P. Jain and K. L. Narang, Cost Accounting, Principles and Methods, Kalyani
Publishers, Jalandhar.

2. S. N. Maheshwari & S.N. Mittal, Cost Accounting, Theory and Problems Shri
Mahabir Book Depot, New Delhi.
MBA 503 FINANCIAL & MANAGEMENT ACCOUNTING L T P C

4 0 0 4

COURSE OBJECTIVE

To understand the foundation of accounting and its implication in the conduct of Business. The COURSE
OBJECTIVE of this course is to acquaint the students with the various concepts, techniques, methods,
processes of accounting data, analysis, interpretation, decision making.

Unit I

Financial Accounting & Management-Basics of accounting – concepts and conventions – Preparation of

Trading, Profit and Loss Account and Balance Sheet of business units-Interpretation

UNIT 2 Analysis of Financial

Statements comparative statement, Common Size Statement,

Trend Analysis, Ratio Analysis.

UNIT 3

Fund Flow Statement and Cash Flow Statement

UNIT 4

Marginal Cost – Cost volume profit analysis-Cost Accounting – Elements of Cost– Cost

sheet – Methods of Costing

Unit 5

Management Accounting: Concept, Need, Importance and its scope-Budget and Budgetary control –
Zero Based Budgeting – Performance budgeting

References books:

1. Manmohan & S.N.Goyal, Principles of Management Accounting, Sahitya Bhavan Agra,

2000.
2. Singhal, A.K; and Ghosh Roy, H.J; Accounting for managers, JBC Publisher and
Distributor
3. Jain & Narang – Advanced Accounting, Kalyani Publishers New Delhi
4. M.Y.Khan and Jain – Management Accounting, Tata McGraw Hill Publishing Co Ltd.,
5. T.Ramachandran – Accounting & Financial Management, Scitech Publications Chennai
6. S.N.Maheswari – Management Accounting, Sultan Chand & Sons, New Delhi
 MBA FINANCIAL INSTITUTTIONS AND MARKETS L T P C
606F 4 0 0 4

COURSE OBJECTIVE:

To understand the various Financial Institutions and Markets.

Course Content

UNIT I

Structure of Financial system-Equilibrium of Financial markets-Theories of the impact of financial

development and its process-Indian financial system-Indian financial system at

present- Indicators and financial development-Structure of Financial Institutions- central

Bank policies-Financial sector reforms-Need and objectives-Major reforms.

UNIT II

Reserve Bank of India-Functions, Role of RBI – Monetary policy of RBI, Monetary control-Recent policy
development. Call Money Market-Treasury Bills Market-Commercial Bills Market-Certificate of Deposits

– Government (Gilt- Edged) Securities market – Industrial securities market-

UNIT III

Securities and Exchange Board of India (SEBI)- Companies Act,1956-Security contracts

(Regulations) Act,1956-SEBI’S functions- Highlights of SEBI’s performance. Insider trading. Development

Financial Institutions. Commercial Banks-Co-Operative banks

-Non banking Financial intermediaries.. NBFCs – Regulations of NBFCs – Types of NBFC’s – Public
Deposits-

UNIT IV
Secondary Market --- Organisation, management, and its functions. Membership of Stock Exchanges,
Listing of Securities, Clearing and Settlement, Trading Arrangements, Rolling Settlement,
Dematerialisation, Sock Market Index, Market making system. Risk Management in secondary market.
Important Stock Exchanges

UNIT V

Foreign Exchange Market – International capital flow – Resource mobilization from International
Markets, Resource raised through Euro Issues, External Commercial Borrowings, Foreign Currency
Convertible Bonds, American Depository Receipts, Global Depository Receipts,

Reference Books:

1.Bharati V. Pathak, Indian Financial System, Markets, Institutions and Services, Pearson.

2. My Khan, Indian Financial System, Markets, TATA McGraw Hill

3. L.M.Bhole “Financial Institution and Markets” Structure, Growth, and Innovation,

TATA McGraw Hill 4th Edition-2008.

4. Meir Kohn “Financial Institutions and Markets“, Oxford, 2nd Edition-2007