International financial and management accounting contents
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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 1
Introduction to Accounting
7
Lesson 2
Trial Balance
36
Lesson 3
Preparation of Final Accounts
50
UNIT II
Lesson 4
Financial Statement Analysis
73
Lesson 5
Ratio Analysis
82
Lesson 6
Fund Flow Statement Analysis
109
Lesson 7
Cash Flow Statement Analysis
128
UNIT III
Lesson 8
Introduction to Marginal Costing
145
Lesson 9
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.
