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NBCA 305

ACCOUNTING AND FINANCIAL MANAGEMENT

L T P
3 00
Course Outcomes (COs):

After the completion of the course, students are expected to have ttre ability to:

. Understand the fundamentals and basic concepts of Financial Accounting.

. Apply various Accounting Principles and Standards used in preparation of financial
statements.
o Understand preparation and presentation of financial statements.
r Acquire krrowledge about various techniques used in Financial Statement Analysis.
r Demonstrate the awareness about the concepts, scope and objectives of Financial
Management.

UNIT I (8)
Introduction to Accounting: Basic concepts, Meaning & Definition of Accounting, Objectives,
Scope, Advantages, and Limitations of Accounting, Branches of Accounting, Users of
Accounting Information, Accounting Process, Accounting equation, Gerrerally Accepted
Accoutiting Principles (GAAP) and Accounting Standards (AS), lntroductiorr to International
Financial Reporting Standards (IFRS): Need and significance. Etliical issues in Accounting.

uNrT rr (8)
Basics of Accounting: Systems of Accounting: Double Entry System of Accounting,
Introduction to Journal, Journalizing the transactions, Ledger & Posting, Trial Balance: Meaning,
and methods, Capital and revenue items.

uNIr rrr (8)

Preparation of Final Accounts: Trading Account, Profit & Loss Account, Balance Sheet, with
simple adjustment entries: Closing stock, Outstanding expenses, Prepaid Expenses, Depreciation,
Accrued income, Unearned Income, Interest on Capital, Interest on Drawing, Interest on Loans,
Bad Debts, Provision for Doubtful Debts, Provision for Discount on Debtors, Manager's
Cornmission.

UNIT IV (8)
Financial Statement Analysis: Meaning, Objectives, and Techniques of Financial Statement
Analysis. Ratio Analysis: Liquidity, Leverage, Profitability, and Activity Ratios, meaning and

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Preparation of Cash Flow

Statement - using Indirect Method, (simple numerical exercises)'

(8)
UNIT V
Introduction to Financial Management: Meaning, nature and approaches to Financial
Investment, Dividend
Management, objectives: PMO vs. WMO, Financial Decisions: Financing,
Basic valuatiorr
& Liquidity decisions, liquidity vs. profitability trade-off. Time Value of Money:
concepts - Compounding and Discounting techniques. Sources of Finance: A brief overview of

Short term and Long term sources.

Texts Books:
1. Narayanaswamy, R. (2014). FinancialAccounting:AManagerial Perspective, Prentice Hall
India, 6th Edition'
NEP 2020, (2023),
Z. Tulsian,s Financial Accounting: As per the latest curriculum on directives of
S. Chand Publishing.

Reference Books:
1. Ramchandran & Kakani, Financial Accounting for Management, TMH.
Z. Bhattacharyr, Arhirh K, Essentials of Financial Accounting for Business Managers, 6th Edition,
PHI.
3. Hanif & Mukherjee - Financial Accounting for Management (TMH, 2ndldition).
(2007) New Age
4. Singh, y. p., Alcounting and Financial Managernent for LT. Professionals,
International Publishers'
(2018), McGraw
5. Khan & Jain. Financial Managernent: Text, Problems, and Cases, 8th Edition,
Hill India.
6. Kislrore, Ravi M., Financial Management, 8th Edition,
(2020), Taxmann.
7. Vaisharnpayan J. V. Financial Management, NRBC'

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 NBCA 405

MANAGERIAL ECONOMICS

L T P
3 00
Course Outcomes (COs):

After the completion of the course, students are expected to have the ability to:

. Understand the importance of Managerial Economics in Business Decision-Making.

. Apply the concepts and tools of economic analysis in Business Decision-Making.
. Apply the principles of managerial economics in achievement of business objectives.
. Apply the knowledge of the mechanics of supply and demand to explain working of
markets.
r Understand and analyze the macro environment affecting the business decision making.

UNIT I (6)
Managerial Economics: Meaning, Nature and Scope, relevance in business decisions,
Fundamental principles: Opportunity Cost Principle, Marginality Principle, Incremental
Principle, Equi-marginal Principle, Principle of Time perspective, Discounting Principle.
Objectives of Firms.

uNrr Ir (8)

Demand. Analysis: Demand Theory, The concept of Demand, Determinants of Demand.

Demand Function, Demand Schedule, Demand curve, Law of Demand, Exceptions to the Law of
Demand, Shift in demand. Elasticity of Demand and its uses in business decision making.
Demand Forecasting: Meaning, significance, and a brief overview of forecasting methods.

uNrT rrr (8)

Production Analysis: Concept of Production, Factors of Production, Production function, Laws

of Production, Economies of Scale, Economies of Scope.
Cost Analysis: Cost Concept, Types of Costs, Cost Function and Cost Curves, Costs in short run
and long run, LAC and Learning Curve.

UNIT IV (r2\
Market Analysis: Price-output determination in different markets, Perfect competition,
Monopoly, Price discrimination under monopoly, Monopolistic competition, Duopoly and
Oligopoly markets. .Pricin g strategies and practices.

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Profit Analysis: Ndture and Management of Profit, Profit Theories, Frnrtion of Profits, Profit
policies.

UNIT V (6)

Introduction to Macro Economics: National Income Aggregates. Concept of Inflation,

InteiSectoral Linkages: Macro Aggregates and Policy Interrelationships, Tools of Fiscal and
Monetary Policies, Business cycle.

Texts Books:
1. Dwivedi, D. N. (2021), Managerial Economics, 9th edition, Vikas Publishing House.
2. Agarwal, M. K. (2011), Engineering & Managerial Economics, New Age Intemational.
Reference Books:
L Ahuja, H.L. (2022), Managerial Economics, 9e, S. Chand Publishing.
2. Thomas & Maurice (2015), Managerial Economics, Tata McGraw Hill'
3. Koutsoyiannis. A. (20i3) Modern Micro Economics. Mc Millan.
4. Peterson H.C & Lewis (2003) Managerial economics, Tata McGraw Hill.

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