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Accounting And Finance [1]

Paper Code: 
GPM 223
Credits: 
04
Contact Hours: 
60.00
Max. Marks: 
100.00
Objective: 

To provide an understanding of the principles of accountancy and finance, and its application in business.

12.00
Unit I: 
  • Basics of Book-keeping and Accountancy.
  • Accounting principles, concepts and conventions
12.00
Unit II: 
  • Double Entry System-journal, Books of Prime Entry
  • Subsidiary Books
  • Cash Book
12.00
Unit III: 
  • Preparation of Ledger Accounts, Trial Balance, Trading and Profit & Loss Account and Balance Sheet (without adjustments)
12.00
Unit IV: 
  • Cost Analysis- Break Even Analysis
  • Preliminary study of ratio Analysis-Liquidity ratio, turnover ratio, profitability ratio
12.00
Unit V: 
  • Sources of finance-short and long term
  • Management of working capital
  • Management of inventory
Essential Readings: 
  1. Tulsian , P.C.,AccountancyTata Mc-Graw Hill
References: 
  1. Grewal, T.S.,Double Entry Book Keeping, Sultan Chand & Sons, New Delhi.
  2. Goel, D.K., GoelRajesh, Accountancy, Arya Publications.
  3. Maheshwari , S.N., An Introduction to Accountancy, Vikas Publisher.
  4. Ghosh, Dr. T.P., Fundamentals of Accountancy Sultan Chand & Sons, New Delhi.
  5. Mukherjee A. & Hanif, M., Modern Accountancy Tata Mc-Graw Hill
  6. Khubchandani, B.S., Practice and Law of Banking Macmillan.

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