Financial Accounting and Management BCA 2nd SEM BCA University 2nd SEM BCA 1st Year | BCA204 notes

Scheme & Syllabus Copy of Financial Accounting and Management BCA 2nd SEM

Financial Accounting and Management Syllabus Copy BCA 2nd SEM

Unit 1: Financial Accounting Overview

• Introduction to financial accounting
• Objectives and importance of financial accounting
• Key concepts and principles of accounting
• Users of financial statements

Unit 2: Basics of Accounting

• Double-entry system of accounting
• Journals and ledgers
• Trial balance preparation
• Adjusting entries and closing accounts

Unit 3: Financial Statement Analysis

• Understanding financial statements: Balance sheet, Income statement, Cash flow statement
• Ratio analysis: Liquidity, profitability, and solvency ratios
• Trend analysis and common-size statements
• Interpretation and implications of financial data

Unit 4: Financial Management and Capitalization

• Overview of financial management
• Sources of finance and capital structure
• Cost of capital and capital budgeting techniques
• Financial planning and control

Unit 5: Concept and Components of Working Capital

• Definition and significance of working capital
• Components of working capital: Inventory, receivables, and payables management
• Working capital management strategies
• Measuring working capital efficiency

Unit 6: Cash Management, Inventory Management, and Receivables Management

• Importance of cash management
• Techniques for cash flow forecasting and control
• Inventory management methods: FIFO, LIFO, and JIT
• Strategies for effective receivables management