ANNA UNIVERSITY CHENNAI:: CHENNAI 600 025
CURRICULUM 2004
B.TECH. INFORMATION TECHNOLOGY
SEMESTER IV
IT1003 FINANCIAL ACCOUNTING & MANAGEMENT 3 0 0 100
UNIT I FINANCIAL ACCOUNTING: 9
Balance Sheet – Profit and loss statement – Financial ratios analysis – Cash flow and fund flow statements.
UNIT II WORKING CAPITAL AND INVENTORY: 9
Management of working capital – Factors influencing working capital decisions – Valuation of materials issue – Inventory management – Application of computers in inventory management.
UNIT III COST ACCOUNTING: 9
Cost accounting system – Preparation of cost sheets – Overhead allocation – Variance analysis.
UNIT IV BUDGETING: 9
Classification of budgets – Fixed and flexible budgets – Zero based budgeting.
UNIT V CAPITAL MARKETS: 9
Capital budgeting – Techniques of investment analysis – Cost of capital – Capital structure decisions.
TOTAL = 45
REFERNECES:
1. Warren, ‘Financial Accounting’, Thomson Learning, 2002.
2. Subbash Sarma and M. Panduranga Vithal ‘Financial Accounting for Management, MacMillan India Ltd, 2004.
3. Vanderbeck, ‘Principles of Cost Accounting, ‘Thomson Learning 2002.
4. Ashok Banerjee, ‘Financial Accounting – a managerial emphasis’, Excel Books 2001
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