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Accounting And Financial Management


This is the collection of Sikkim Manipal University (SMU) question and answers for Accounting And Financial Management. It will help to prepare your examination. All question paper are classified as per semester, subject code and question type of Part A, Part B and Part C with multiple choice options as same as actual examination. SMU question papers includes year 2024, 2023, 2022 Sem I, II, III, IV, V, VI examinations of all subjects.

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Course Name        BCA (Bachelor of Computer Application)

Subject Code       BC0044 (Accounting And Financial Management)

Get Questions        PART - A    PART - B    PART - C

Accounting And Financial Management Syllabus.

Unit 1- Financial Accounting – An Introduction
Introduction; Basic Accounting Concepts; Double Entry Accounting; The Accounting Trail; Financial Statements and their Nature; The Accounting Equation

Unit 2- Primary Books
Introduction; Ground Rules of Journalisation; Types of Journals

Unit 3- Secondary Books
Introduction; Types of secondary books; Posting techniques in the ledger

Unit 4 - Trial Balance and Final Accounts
Introduction; Preparation of the Trial Balance; Errors and their Rectification; Final Accounts

Unit 5- An Introduction to Financial Management
Introduction; Finance Functions; Interface between Finances and other Functions; Financial Goals

Unit 6 - Financial Planning
Introduction; Steps in Financial Planning; Factors Affecting Financial Plan I; Estimation of Financial Requirements of a Firm

Unit 7 - Working Capital Management
Introduction; Components of Current Assets and Current Liabilities; Concepts of Working Capital I; Objective of Working Capital Management; Need for Working Capital; Operating Cycle; Determinants of Working Capital II; Estimation of Working Capital; Cash Management; Inventory Management; Receivables Management

Unit 8- Financial Statement Analysis
Introduction; Meaning of Ratio Analysis; Classification of Ratios; Advantages of Ratio Analysis; Limitations of Ratio Analysis; Computation of Ratios (Problems)

Unit 9 - Funds Flow Analysis
Introduction; Meaning of Fund Flow Statement; Objectives of Fund Flow Statement; Steps in Preparation of Fund Flow Statement; Computation of changes in Working Capital and Fund from Operation

Unit 10- Cash Flow Analysis
Introduction; Meaning of Cash Flow Statement; Objectives of Cash Flow Statement; Uses of Cash Flow Statement; Steps in Preparing Cash Flow Statement; Difference between Cash and Fund Flow Statement; Computation of Cash from Operations (Problems)


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