International financial and management accounting contents

International Financial and Management Accounting MBA Second Year (International Business) Paper 2.4 School of Distance Education Bharathiar University, Coimbatore - 641 046 Author: M.P Pandikumar Copyright © 2008, Bharathiar University All Rights Reserved Produced and Printed by EXCEL BOOKS PRIVATE LIMITED A-45, Naraina, Phase-I, New Delhi-110028 for SCHOOL OF DISTANCE EDUCATION Bharathiar University Coimbatore-641046 CONTENTS Page No UNIT I Lesson Introduction to Accounting Lesson Trial Balance 36 Lesson Preparation of Final Accounts 50 UNIT II Lesson Financial Statement Analysis 73 Lesson Ratio Analysis 82 Lesson Fund Flow Statement Analysis 109 Lesson Cash Flow Statement Analysis 128 UNIT III Lesson Introduction to Marginal Costing 145 Lesson Cost-Volume-Profit Analysis 157 UNIT IV Lesson 10 Budget and Budgetary Control 185 Lesson 11 Functional and Flexible Budgets 194 UNIT V Lesson 12 Capital Budgeting: An Overview 217 Lesson 13 Capital Rationing and Risk Factor in Capital Budgeting 239 Model Question Paper 251 INTERNATIONAL FINANCIAL AND MANAGEMENT ACCOUNTING SYLLABUS UNIT I Accounting Principles -Concepts and conventions-Rules for double entry book keepingjournal-ledger-trail balance.-preparation of final Accounts and Balance Sheet - Financial vs Management Accounting UNIT II Financial Statement Analysis -Meaning - comparative statement analysis- Ratio Analysis UNIT III Marginal Costing -Meaning-Problems in marginal costing including decision makingcost volume Profit analysis UNIT IV Budget and Budgetary Control -sales, cash, Production, flexible UNIT V Capital budgeting - Significance - Techniques of evaluation: Payback period, ARR, NPV and IRR techniques  ... Capital Budgeting 239 Model Question Paper 251 INTERNATIONAL FINANCIAL AND MANAGEMENT ACCOUNTING SYLLABUS UNIT I Accounting Principles -Concepts and conventions-Rules for double entry book keepingjournal-ledger-trail... keepingjournal-ledger-trail balance.-preparation of final Accounts and Balance Sheet - Financial vs Management Accounting UNIT II Financial Statement Analysis -Meaning - comparative statement analysis-... University Coimbatore-641046 CONTENTS Page No UNIT I Lesson Introduction to Accounting Lesson Trial Balance 36 Lesson Preparation of Final Accounts 50 UNIT II Lesson Financial Statement Analysis