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    Accounting and Finance For Managers: MBA First Year Paper No. 3

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    Gautham Rangaswamy
    Accounting and Finance for Managers MBA First Year Paper No. 3 presents the principles of accounting, preparation and analysis of financial statements, costing techniques, financial management and its functions. Students should have: 1. 2. 3. 4. Understood the principles and objectives of accounting. Learnt the various techniques of analyzing the financial statements.

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    Accounting and Finance For Managers: MBA First Year Paper No. 3

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    Gautham Rangaswamy
    77 views4 pages
    Accounting and Finance for Managers MBA First Year Paper No. 3 presents the principles of accounting, preparation and analysis of financial statements, costing techniques, financial management and its functions. Students should have: 1. 2. 3. 4. Understood the principles and objectives of accounting. Learnt the various techniques of analyzing the financial statements.

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    Accounting and Finance for Managers MBA First Year Paper No. 3 presents the principles of accounting, preparation and analysis of financial statements, costing techniques, financial management and its functions. Students should have: 1. 2. 3. 4. Understood the principles and objectives of accounting. Learnt the various techniques of analyzing the financial statements.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    77 views4 pages

    Accounting and Finance For Managers: MBA First Year Paper No. 3

    Uploaded by

    Gautham Rangaswamy
    Accounting and Finance for Managers MBA First Year Paper No. 3 presents the principles of accounting, preparation and analysis of financial statements, costing techniques, financial management and its functions. Students should have: 1. 2. 3. 4. Understood the principles and objectives of accounting. Learnt the various techniques of analyzing the financial statements.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 4

    Accounting and Finance for Managers

    MBA First Year


    Paper No. 3

    School of Distance Education


    Bharathiar University, Coimbatore - 641 046
    Author: M P Pandikumar

    Copyright © 2007, 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 Financial Accounting 7

    Lesson 2 Trial Balance 33

    Lesson 3 Final Accounts 47

    Lesson 4 Depreciation Accounting 67

    UNIT-II

    Lesson 5 Financial Statement Analysis 87

    Lesson 6 Ratio Analysis 95

    Lesson 7 Funds Flow Statement Analysis 120

    Lesson 8 Cash Flow Statement Analysis 136

    UNIT-III

    Lesson 9 Cost Accounting & Preparation of Cost Statement 149

    Lesson 10 Budgetary Control 167

    Lesson 11 Marginal Costing 178

    UNIT-IV

    Lesson 12 Financial Management 207

    Lesson 13 Time Value of Money 214

    Lesson 14 Sources of Long Term Finance 222

    Lesson 15 Capital Market Developments in India 230

    Lesson 16 Indian Financial System 235

    Lesson 17 SEBI in Capital Market Issues 240

    Lesson 18 Capital Budgeting 246

    Lesson 19 Risk and Return 269

    UNIT-V

    Lesson 20 Cost of Capital 281

    Lesson 21 Leverage Analysis 291

    Lesson 22 Capital Structure Theories 298

    Lesson 23 Working Capital Management 304


    ACCOUNTING AND FINANCE FOR MANAGERS

    Number of Credit Hours: 3

    Subject Description: This course presents the principles of accounting, preparation of financial
    statements, analysis of financial statements, costing techniques, financial management and its functions.

    Goals: To enable the students to learn the basic principles of accounting and preparation and analysis
    of financial statements and also the various functions of financial management.

    Objectives: On successful completion of the course the students should have:


    1. understood the principles and objectives of accounting.
    2. learnt the preparation of financial statements and the various techniques of analyzing the financial
    statements.
    3. learnt the costing methods and its application in decision making.
    4. learnt the basic objectives of financial management , functions and its application in financial decision
    making .

    UNIT I

    Financial Accounting - Definition - Accounting Principles - Concepts and conventions - Trial Balance
    – Final Accounts (Problems) - Depreciation Methods-Straight line method, Written down value
    method.

    UNIT II

    Financial Statement Analysis - Objectives - Techniques of Financial Statement Analysis: Accounting


    Ratios: construction of balance sheet using ratios (problems)-Dupont analysis. Fund Flow Statement
    - Statement of Changes in Working Capital - Preparation of Fund Flow Statement - Cash Flow
    Statement Analysis- Distinction between Fund Flow and Cash Flow Statement. Problems

    UNIT III

    Cost Accounting - Meaning - Distinction between Financial Accounting and Cost Accounting - Cost
    Terminology: Cost, Cost Centre, Cost Unit - Elements of Cost - Cost Sheet - Problems.

    Budget, Budgeting, and Budgeting Control - Types of Budgets - Preparation of Flexible and fixed
    Budgets, master budget and Cash Budget - Problems -Zero Base Budgeting.

    Marginal Costing - Definition - distinction between marginal costing and absorption costing - Break
    even point Analysis - Contribution, p/v Ratio, margin of safety - Decision making under marginal
    costing system-key factor analysis, make or buy decisions, export decision, sales mix decision-
    Problems

    UNIT IV

    Objectives and functions of Financial Management - Role of Financial Management in the organisation
    - Risk-Return relationship- Time value of money concepts - Indian Financial system - Legal, Regulatory
    and tax framework. Sources of Long term finance - Features of Capital market development in India
    - Role of SEBI in Capital Issues.

    Capital Budgeting - methods of appraisal - Conflict in criteria for evaluation - Capital Rationing -
    Problems - Risk analysis in Capital Budgeting.

    UNIT V

    Cost of Capital - Computation for each source of finance and weighted average cost of capital -EBIT
    -EPS Analysis - Operating Leverage - Financial Leverage - problems.

    Capital Structure Theories - Dividend Policies - Types of Divided Policy.

    Working Capital Management - Definition and Objectives - Working Capital Policies - Factors affecting
    Working Capital requirements - Forecasting Working Capital requirements (problems) - Cash
    Management - Receivables Management and - Inventory Management - Working Capital Financing -
    Sources of Working Capital and Implications of various Committee Reports.

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