International financial and management accounting contents

International Financialand Management Accounting MBA Second Year International Business Paper 2.4 School of Distance Education Bharathiar University, Coimbatore - 641 046... Pandikumar C

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

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by EXCEL BOOKS PRIVATE LIMITED A-45, Naraina, Phase-I, New Delhi-110028

for

SCHOOL OF DISTANCE EDUCATION

Bharathiar University

Coimbatore-641046

Page No.

UNIT I

Lesson 3 Preparation of Final Accounts 50

UNIT II

Lesson 6 Fund Flow Statement Analysis 109

Lesson 7 Cash Flow Statement Analysis 128

UNIT III Lesson 8 Introduction to Marginal Costing 145

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

CONTENTS

INTERNATIONAL FINANCIAL AND MANAGEMENT ACCOUNTING

SYLLABUS

UNIT I

Accounting Principles -Concepts and conventions-Rules for double entry book keeping-journal-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 making-cost 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