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Subdivisions of Journal in Malayalam|Day books|subsidiary books bcom bba bca Calicut University



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Course Number: 12
Contact Hours per Week: 4
Number of Credits: 3
Number of Contact Hours: 64Hrs.
Course Evaluation: Internal – 15 Marks + External – 60 Marks
Objective
• To get a general introduction on accounting and its general applications.
• To get an understanding on various tools for financial statement analysis.
• To get an understanding on accounting procedures upto the preparation of various financial
statements.
• To get a general understanding of the important tools for managerial decision making.
Prerequisites
• Basic accounting knowledge.
Course Outline
UNIT I (12T)
Principles of accounting - Some fundamentals concepts and conventions - Systems of
accounting double entry principles - Advantages of Double entry system - personal, real,
nominal accounts.
UNIT II (12T)
Cash book - forms of cash books - subdivisions of Journal - Ledgers - limitations of financial
accounting - Trial balance - Final accounts - Trading P/L A/c - Balance sheet
UNIT III (12T)
Invitation to management accounting: Analysis and interpretation of trading accounts and
financial statements - Horizontal Vertical analysis - Common size Balance sheet - common size
income statement - comparative income and balance sheet - trend analysis.
UNIT IV (12T)
Marginal costing - Breakeven point - cost volume profit analysis - margin of safety
UNIT V (12T)
Standard costing - analysis of variance - material - labour - O/H - sales variables - Budget and
Budgetary control - different types of budgets - master budget - sales budget - production
budget - flexible budget - cash budget - advantages – preparation
Textbooks
1. Financial Management, Pandey I.M Vikas publishing house
References:
1. Elements of Accounting, Kellock.J, Heinmann
2. Advanced Accountancy, S.N Maheshwari, Vikas Publishing
3. Cost and Management Accounting, A.Vinod, Calicut University Central Co-Operative
Stores
Category
Management
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