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Course Detail

Course Name Financial Accounting
Course Code 18HU211
Program M. C. A., M. C. A. ( Offered at Mysuru Campus )
Semester Two
Credits Two
Year Taught 2018
Degree Postgraduate (PG)
School School of Arts and Sciences, School of Engineering
Campus Kochi, Mysuru, 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.

Text Books

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

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