AFM (MCA 1st)

Section-A

Accounting: Principles, concepts and conventions, double entry system of accounting, introduction to

basic books of accounts of sole proprietary concern, partnership, organization & company ,closing of

books of accounts and preparation of trial balance.

Final Accounts: Trading, Profit and Loss accounts and Balance sheet (without adjustment)

Section-B

Financial Management: Meaning, scope and role, a brief study of functional areas of financial

management. Introduction to various FM tools: Ratio Analysis, Fund Flow statement and cash flow

statement (without adjustments)

Section-C

Costing: Nature, importance and basic principles, Marginal costing: Nature scope and importance,

Break even analysis, its uses and limitations, construction of break even chart, Standard costing:

Nature, scope and variances, Budgetary Control (only introduction)

Section-D

Computerized Accounting: Advantages, Computer Programs for accounting, Computer based

Auditing