COURSE SUMMARY
Course Title: 
Financial Accounting
Course Code: 
18HU211
Year Taught: 
2018
Semester: 
2
Degree: 
Postgraduate (PG)
School: 
School of Engineering
Campus: 
Amritapuri

'Financial Accounting' is a course offered in second semester of M. C. A. (Master of Computer Applications) program at School of Engineering, Amrita Vishwa Vidyapeetham, Amritapuri.

Accounting Principles- Concepts. Conventions: Double Entry System of Book Keeping -Basic terms used in Accountancy - Journal Procedure Merits and Demerits - Ledger posting Procedure Merits and demerits. Cash Book: Simple Cash Book- Double Column Cash Book - Triple column cash book - Petty cashbook – Preparation - Merits and Demerits. Trial Balance: Need- Preparation- Uses- Trading and Profit and Loss Account- Balance Sheet of Sole Proprietary concerns with Simple Adjustments. Depreciation Accounting: Need–Objectives- Straight Line Method and Written down Method - Cash Budget- Need - Objectives - Preparation - Merits and Demerits.

  • Nagarajan K.L, Vinayagam.N, and Mani P.L, “Principles of Accounting”, Second Edition, Eurasia Publishing House(P), 2009.
  • Sharma R.K, and Shashi K. Gupta, “Management Accounting”, Fifth Edition, Kalyani Publishers, 2009.
  • T.S.Grewal, “Double Entry Book Keeping”, First Edition, New Age International (P), 2009.
  • Chandra Prasanna, “Financial Management - Theory and Practice”, Sixth Edition,Tata McGraw-Hill, 2009.
  • Maheshwari S.N, “Principles of Management Accounting”, Fourth Edition, Sultan Chand and Sons, 2009.
  • K M Vineeth, K R Shabu – Introduction to Accountancy, Kalyani Publishers.