Tuesday, March 27, 2018

BCA 4th Semester - BCA 4040


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BCA 4th  Semester
BCA 4040

Accounting and Financial Management


Ans
The financial planning process involves the following steps:
·       Projection of financial statement
·       Determination of funds needed
·       Forecast the availability of funds
·       Establish
·        


Q2. What is rectification of error ? List and explain the stages where the errors are deducted for rectification.
Ans.
Errors and their Rectification
Rectification of errors may be define as correction of errors which had been done in the books of accounts of company due to ignorance or not knowing the principles of accounting. Sometime, errors may be due to cheating by accountant or other employees. At that case rectification of errors is so difficult because cheaters try to best to hide the error. At that time, investigation should be done by independent auditor. Rectification of


Q3. Define Accounting . Briefly explain the “Entity concepts” and “Money Measurement Concept” of accounting
Ans:
Accounting is an important endeavor . Accounting was first practiced and then theorized. Accounting concepts and conventions as used in accountancy are the rules and guidelines by that the accountant lives. All formal accounting

Q4. What is inventory management and explain the following
1.     Economic Order quantity
2.     Reorder point
Ans.
The term ‘inventory’ refers to the stockpile of products. Inventory comprises of those assets which will be sold off in the near future and moneys recovered. Inventory consists of three type of assets – raw materials, semi finished goods , & finished goods. Raw material inventory consists of those items which are purchased by the firm to

Q5. Explain the different steps involved in preparation of Fund Flow Statements.
Ans Steps in Preparation of Fund Flow Statement
  1. Preparation of schedule changes in working capital (taking current items only).

Q6.  What is cost ? Discuss the factors involved in estimating the cost
Ans.   Accounting records and financial statements prepared on the basis of accounting records do not provide all the information required by managers of a business. Organizations have to maintain many other types of records . One such record is cost record. Cost records provide cost data to managers. What is the meaning of

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