RGTU/RGPV MCA-205 Accounting & Management Control Syllabus MCA 2nd sem Accounting & Management Control Sylabusl
MCA-205 Accounting & Management Control Course Contents:
Meaning and objects of accounting, accounting concepts and conventions, accounting equations, rules of Journalizing; Cash-book, Ledger posting, preparation of trial balance,
Trading and profit and loss account and balance sheet with adjustments relating to closing stock, outstanding expenses, prepaid expenses , accrued income depreciation, bad debts, provision for bad debts, provision for discount on debtors and creditors .
Inventory pricing , FIFO and LIFO methods; Simple problems of funds flow statement, cost volume, profit analysis.
Standard costing, computation of material and labour variances, budgetary control, preparation of cash
budget and flexible budget.
Management control and its characteristics, goals and strategies, structure and control. Responsibility centers and control centers: concepts of Responsibility centers, revenue centers, profit centers and investment centers, transfer pricing, Responsibility reporting.
1. Bhattacharya S.K. and Deardan John “Accounting for Management” PHI
2. Chadwick “The essence of financial accounting” PHI
3. Chadwick “The essence of Management accounting” PHI
4. Grewal “Introduction to Book – keeping”
5. Subhash Sharma “Management control systems” TMH
Note : Paper is to be set unit wise with internal choice.