COURSE SUMMARY
Course Title: 
Principles of Management and Accounting
Course Code: 
18CSA207
Year Taught: 
2018
Semester: 
3
Degree: 
Undergraduate (UG)
School: 
School of Arts and Sciences
School of Engineering
Campus: 
Kochi
Mysuru
Amritapuri

'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