'Principles of Management and Accounting' is a course offered in the third semester of B. C. A. (Bachelor of Computer Applications) program at Amrita Vishwa Vidyapeetham.
The objective of this course to enable the students to have a basic knowledge of principles of management and to provide theoretical and practical aspects of various systems of accounting.
Unit 1
Management: meaning and definition, importance of management, administration and management, functional management, functions of management, levels of management
Unit 2
Financial Accounting: Meaning and important terms, accounting concepts, double entry book keeping, types of accounts, journal, ledger, trial balance.
Unit 3
Final Accounts: Preparation of Trading and Profit and Loss Accounts and Balance Sheet, adjustments relating to outstanding expenses, prepaid expenses, accrued income unearned income, depreciation and bad and doubtful debts.
Unit 4
Financial Statement Analysis, Trend Analysis
Unit 5
Cost Accounting: Meaning and Definition, difference between cost accounting and financial accounting, elements of cost, Cost sheet, Expenses excluded from cost.
- DinkarPagare – Principles of Management, Sultan Chand and Sons
- Vineeth, Shabu – Principles of Management and Accounting, Kalyani Publishers
- S.P. Jain, K.L. Narang – Financial Accounting, Kalyani Publishers
- S.P. Jain, K.L. Narang – Cost Accounting, Kalyani Publishers
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