'Principles of Management and Accounting' is a course offered in the third semester of B. C. A. (Bachelor of Computer Applications) program at School of Engineering, Amrita Vishwa Vidyapeetham, Amritapuri.
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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