MCA Accounting Notes

The Master of Computer Applications (MCA) is a postgraduate degree in computer application streams awarded in India. Full time MCA programmes normally take three academic years. Many universities have added  "ACCOUNTING AND FINANCIAL MANAGEMENT" subject in MCA degree. Because my specialize field is Accounting and Finance. So, I can help you to learn this subject. For providing you accounting notes, I am taking  "JAWAHARLAL NEHRU TECHNOLOGICAL UNIVERSITY KAKINADA"  I YEAR I SEMESTER M.C.A's Accounting syllabus. I hope, all those who are studying MCA, following notes will be helpful for you.

{Important Note : Some of these notes will be published  in future. So, please bookmark this page for your future learning. }


UNIT I:

  1. Accounting: Generally Accepted Accounting Principles(GAAP
  2. Accounting standards
  3. Characteristics of Single Entry System 
  4. Limitations of Single Entry System
  5. Double entry system of accounting
  6. Introduction of Basic Books of Accounts Ledgers


UNIT II:


  1. Preparation of trial balance 
  2. Final accounts
  3. Company final accounts 
  4. Users of Accounting Information
  5. Role of Accountant in Modern Organization


UNIT III:



  1. Financial Management 
  2. Meaning of Financial Management 
  3. Scope of Financial Management
  4. role of Financial Manager
  5. Objectives of Time Value of Money 
  6. Over Capitalization
  7.  Under Capitalization
  8.  Profit maximization 
  9. Wealth Maximization
  10.  EPS Maximization


UNIT IV:


  1. Ratio Analysis 
  2. advantages 
  3. limitations 
  4. Fund flow analysis 
  5. meaning
  6. Importance of Fund Flow Analysis 
  7. Preparation of Fund Flow Statement 
  8. Interpretation of Funds Flow Statement 
  9. cash flow statements
  10. Statement of Changes in Working Capital


UNIT V:



  1. Costing 
  2. Nature of Costing 
  3. Importance of Costing
  4. Basic Principles of Costing
  5. Elements of cost, Absorption costing vs. marginal costing 
  6. Financial Accounting vs. Cost Accounting
  7. Financial Accounting vs. Management Accounting
  8. Cost Accounting Vs. Management Accounting 


UNIT VI:


  1. Marginal costing 
  2. Break-even Analysis
  3. Nature of Break- Even Analysis 
  4. Scope of Break- Even Analysis  
  5. Importance of Break- Even Analysis 
  6.  Practical Applications of Marginal Costing
  7. Limitations of Cost-Volume- Profit Analysis 
  8. Importance of Cost - Volume - Profit Analysis
  9.  Short run decisions.


UNIT VII:



  1. Standard costing 
  2. Budgeting: 
  3. Nature of Budgeting 
  4. Scope of Budgeting 
  5. Computation of Budgeting  
  6. Analysis of Budgeting 
  7. materials variance,
  8.  Labor Variance 
  9. Sales Variance
  10. cash budget
  11. Sales Budget 
  12. Flexible Budgets
  13. Master Budgets

UNIT VIII:



  1. Introduction to computerized accounting system
  2. Coding logic 
  3. Codes
  4. Master Files
  5. Transaction Files
  6.  Introduction Documents Used for Data Collection
  7. Processing of Different Files and Outputs Obtained

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