Mba Accounting And Finance For Managers(Paper Ms04 Of Ignou)

Learn all the topics prescribed in Paper MS 04 - MBA Course conducted by IGNOU

What you'll learn

Understand Block 1 Accounting Framework

Understand Block 2 Understanding Financial Statements

Understand Block 3 Cost Management

Understand Block 4 Financial and Investment Analysis

Understand Block 5 Financial Decisions

Requirements

No basic knowledge is required

Description

Welcome to this course MBA Accounting and Finance for Managers (Paper MS 04 IGNOU)

This course is for MBA Candidates who are preparing for MBA Accounting and Finance for Managers (Paper MS 04 IGNOU) Paper – MBA Course - conducted by IGNOU.


This Paper has Five Blocks.

Block 1 Accounting Framework


Block 2 Understanding Financial Statements


Block 3 Cost Management


Block 4 Financial and Investment Analysis


Block 5 Financial Decisions


Course Contents:


Section

Name of the Section

1




Block I - Unit 1 - Accounting and its functions




2




Block I - Unit 2 - Accounting Concepts and Standards




3




Block I - Unit 3 - Accounting Information and its Applications




4




Block II - Unit 4 - Construction and Analysis of Balance Sheet




5




Block II - Unit 5 - Construction and Analysis of Profit and Loss Account




6




Block II - Unit 6 - Construction and Analysis of Fund Flow and Cash Flow Statement




7




Block III - Unit 7 - Understanding and Classifying Costs




8




Block III - Unit 8 - Absorption and Marginal Costing




9




Block III - Unit 9 - Cost - Volume - Profit Analysis




10




Block III - Unit 10 - Variance Analysis




11




Block IV - Unit 11 - Financial Management: An Introduction




12




Block IV - Unit 12 - Ratio Analysis




13




Block IV - Unit 13 - Leverage Analysis




14




Block IV - Unit 14 - Budget and Budgetary Control




15




Block IV - Unit 15 - Investment Appraisal Methods




16




Block V - Unit 16 - Management of Working Capital




17




Block V - Unit 17 - Capital Structure




18




Block V - Unit 18 - Dividend Decisions




Teaching and Learning Style:

This course is structured in self-paced learning style. It is suggested to take screenshots of case studies for reference back during problem solving. Approaching the course with note book and pen or MS Excel and solving problems paralelly along with instructor will make you feel like attending real class and improve your listening and learning experience. 


Teaching Background:

Indian scenario has been considered for explaining concepts through case studies.
Take this course if you are preparing for MBA Course conducted by IGNOU

Overview

Section 1: Block I - Unit 1 - Accounting and its functions

Lecture 1 Need and Importance of Accounting

Lecture 2 Book Keeping and objectives

Lecture 3 Advantages of Book Keeping

Lecture 4 Accounting and Objectives

Lecture 5 Accounting Process

Lecture 6 Accounting Cycle

Lecture 7 Accountancy Accounting Book keeping

Lecture 8 Relationship Between Accountancy, Accounting & Book Keeping

Lecture 9 Difference Between Accounting & Book Keeping

Lecture 10 Users of Accounting Information

Lecture 11 Branches of Accounting

Lecture 12 Transaction

Lecture 13 Capital

Lecture 14 Assets

Lecture 15 Liabilities

Lecture 16 Drawings

Lecture 17 Debtors and Creditors

Lecture 18 Purchase Sales and returns

Lecture 19 Voucher and Invoice

Lecture 20 Account

Section 2: Block I - Unit 2 - Accounting Concepts and Standards

Lecture 21 Basic Assumptions in Accounting

Lecture 22 Basic Concepts in Accounting

Lecture 23 Fundamental Principles of Accounting

Lecture 24 AS - Meaning & Process of Creating AS

Lecture 25 AS - Why Mandatory

Lecture 26 Acconting Standards 1

Lecture 27 Acconting Standards 2

Lecture 28 Acconting Standards 3

Section 3: Block I - Unit 3 - Accounting Information and its Applications

Lecture 29 Double Entry System Introduction

Lecture 30 Double Entry Features

Lecture 31 Classification of Accounts

Lecture 32 Eg for classification of accounts

Lecture 33 Golden Rules of accounting

Lecture 34 Basic Accounting Procedures

Lecture 35 Cash Memo and Invoice

Lecture 36 Receipt

Lecture 37 Debit and Credit Notes

Lecture 38 Pay in Slip and Cheque

Lecture 39 Voucher

Lecture 40 Accounting Equation

Lecture 41 Accounting Equation simple eg

Lecture 42 Accounting Equation Comprehensive Example

Lecture 43 Rules for Debiting and Crediting

Lecture 44 Debit Credit Rule

Lecture 45 Books of Original Entry

Lecture 46 Steps in Journalising

Lecture 47 Journalising Comprehensive Examples

Lecture 48 Capital and Drawings

Lecture 49 Bank Account Transactions

Lecture 50 Accounting entry for Capital Contribution

Lecture 51 Accounting entry for Cash Receipt

Lecture 52 Accounting Entry for Cash Payment

Lecture 53 Acccounting Entry for cash Sales

Lecture 54 Accounting Entry for Banking Transaction

Lecture 55 Accounting Enrty for Drawings Case Study

Lecture 56 Accounting Entry for Cash Purchase

Lecture 57 Accounting Entry for Credit Purchase

Lecture 58 Ledger

Lecture 59 Accounting Entry for Cheque receipt

Lecture 60 Utility of Ledger

Lecture 61 Accounting Entry for Cheque receipt and deposit

Lecture 62 Ledger Format

Lecture 63 Accounting Entry for commission Income

Lecture 64 Ledger for real personal nominal accounts

Lecture 65 Accounting Entry for Credit Sales

Lecture 66 Posting and Procedure

Lecture 67 Accounting Entry for Drawings

Lecture 68 Ledger Case Study 1

Lecture 69 Accounting Entry for Payment through Cheque

Lecture 70 Ledger Case Study 2

Lecture 71 Accounting Entry for Purchase Return

Lecture 72 Posting of Compound Entries to Ledger

Lecture 73 Accounting Entry for Salary in cash

Lecture 74 Posting Openign Entry in Ledger

Lecture 75 Accounting Entry for Sales Return

Lecture 76 Balancing an Account

Lecture 77 Compound Entry

Lecture 78 Balancing of Different Accounts

Lecture 79 Compound Journal Entry

Lecture 80 Procedure for Balancing

Lecture 81 Compound Journal Entry Case Study

Lecture 82 Difference between Journal and Ledger

Lecture 83 Subsidiary Books need and advantage

Lecture 84 Purchase Book

Lecture 85 Case Study on Purchase Book

Lecture 86 Sales Book

Lecture 87 Sales Book Case Study

Lecture 88 Return Books

Lecture 89 Purchase Return Book

Lecture 90 Purchase Return Book Case Study

Lecture 91 Sales Return Book

Lecture 92 Sales Return Book Case Study

Lecture 93 Cash Book

Lecture 94 Kinds of Cash Book

Lecture 95 Single Column Cash Book

Lecture 96 Case Study Single Column Cash Book

Lecture 97 Double Column Cash Book with Disc Column

Lecture 98 Case Study Double Column Cash Book with Discount Colum

Lecture 99 Double Colum Cash Book with Bank Column

Lecture 100 Case Study Double Column Cash Book with Bank Column

Lecture 101 Key Points in Cash Book

Lecture 102 Triple Column Cash Book

Lecture 103 Case Study Triple Column Cash Book

Lecture 104 Bill of Exchange

Lecture 105 BoE Technical Terms Part I

Lecture 106 BoE Technical Terms Part II

Lecture 107 BoE Technical Terms Part III

Lecture 108 Bills Books

Lecture 109 Journal Proper

Lecture 110 Trial Balance

Lecture 111 Methods and formats of Trial Balance

Lecture 112 Trial Balance Case Study

Section 4: Block II - Unit 4 - Construction and Analysis of Balance Sheet

Lecture 113 Introduction To Final Accounts (Detailed Intro)

Lecture 114 Final Accounts Case Study 1

Lecture 115 Final Accounts Case Study 2

Lecture 116 Final Accounts Case Study 3

Lecture 117 Final Accounts Case Study 4

Lecture 118 Final Accounts Case Study 5

Lecture 119 Final Accounts Case Study 6

Lecture 120 Final Accounts Case Study 7

Lecture 121 Final Accounts Case Study 8

Lecture 122 Final Accounts Case Study 9

Lecture 123 Final Accounts Case Study 10

Lecture 124 Final Accounts Case Study 11

Lecture 125 Final Accounts Case Study 12

Lecture 126 Final Accounts Case Study 13

Lecture 127 Final Accounts Case Study 14

Lecture 128 Final Accounts Case Study 15

Lecture 129 Final Accounts Case Study 16

Lecture 130 Final Accounts Case Study 17

Lecture 131 Final Accounts Case Study 18

Lecture 132 Final Accounts Case Study 19

Lecture 133 Final Accounts Case Study 20

Lecture 134 Final Accounts Case Study 21

Lecture 135 Preparation of Final Accounts - Case Study 5

Lecture 136 Arrangements of Assets and Liabilities

Lecture 137 Classifications of Assets and Liabilities

Lecture 138 Preparation of Balance Sheet - Case Study 6

Section 5: Block II - Unit 5 - Construction and Analysis of Profit and Loss Account

Lecture 139 Trading Account - Need and Format

Lecture 140 Closing entries in Trading Account

Lecture 141 Trading Accounts - Problem 1

Lecture 142 Trading Accounts - Problem 2

Lecture 143 Profit and Loss Account - Need and Format

Lecture 144 Profit and Loss Account - Problem 1

Lecture 145 Trading and Profit and Loss Account - Problem 2

Lecture 146 Trading and Profit and Loss Account from Trial Balance - Problem 3

Lecture 147 Trading, Profit and Loss and Balance Sheet Problem 4

Lecture 148 Adjustments - Outstanding and Prepaid Expenses

Lecture 149 Adjustments - Accrued Income and Income Received in Advance

Lecture 150 Adjustments - Interest on Capital and Drawings

Lecture 151 Adjustments - Depreciation

Lecture 152 Adjustments - Bad Debts

Lecture 153 Adjustments - Provision for Bad and Doubtful Debts

Lecture 154 Adjustments - Provision for Bad and Doubtful Debts and Discount on Debtors

Lecture 155 Adjustments - Provision for Discount on Debtors

Lecture 156 Case Study 1 - Provision for Bad and Doubtful Debts

Lecture 157 Case Study 2 - Provision for Bad and Doubtful Debts

Lecture 158 Case Study 3 - Provision for Bad and Doubtful Debts

Lecture 159 Preparation of Final Accounts - fundamental aspects

Lecture 160 Closing entries in Trading Account

Lecture 161 Profit and Loss Account

Lecture 162 Treatment of Specific items

Lecture 163 Closing entries related to Profit and Loss account

Lecture 164 Adjustments in Final Accounts

Lecture 165 Other Adjustments in Final Accounts

Lecture 166 Abnormal Loss of Inventory by accident or fire

Lecture 167 Goods Sent on Approval Basis

Lecture 168 Goods used other than for Sale

Lecture 169 Accounting Entry for Sales Tax

Section 6: Block II - Unit 6 - Construction and Analysis of Fund Flow and Cash Flow Stateme

Lecture 170 Introduction to Cash Flow Analysis

Lecture 171 Cash Flow Activities

Lecture 172 Cash Flow Operating Activities

Lecture 173 Cash Flow Investing Activity

Lecture 174 Cash Flow Financing Activity

Lecture 175 Procedure in Preperation of Cash Flow Statement

Lecture 176 Treatment of Special Items in Cash Flow Statements

Lecture 177 Case Study 1 Cash Flow Statement

Lecture 178 Case Study 2 Cash Flow Statement

Lecture 179 Case Study 3 Direct Method Case Study

Lecture 180 Introduction to Fund Flow Analysis

Lecture 181 Fund Flow Analysis Example

Lecture 182 Uses of Fund Flow Statement

Lecture 183 Case Study 1 (first part)

Lecture 184 Case Study 1 (second part)

Lecture 185 Case Study 2 Fund Flow Statement

Lecture 186 Fund Flow Analysis Case Study 3

Lecture 187 Fund Flow Analysis Case Study 4

Lecture 188 Little lengthy and Complex Case Study on Fund Flow Statement

Section 7: Block III - Unit 7 - Understanding and Classifying Costs

Lecture 189 Introduction to Basic Cost Concepts

Lecture 190 Costing, Cost Accounting and Accountancy

Lecture 191 Objectives of Cost Accounting

Lecture 192 Difference between Cost Accounting and Financial Accounting.

Lecture 193 Difference between Managment Accounting and Cost Accounting

Lecture 194 Cost Classifications

Lecture 195 Cost classification based on Time Period

Lecture 196 Cost classifications based on Behaviour

Lecture 197 Committed Fixed Cost and Discretionary Fixed Cost

Lecture 198 Cost classification on the basis of element

Lecture 199 Cost classification based on Relationship

Lecture 200 cost classification based on controllability

Lecture 201 Cost classification based on Normality

Lecture 202 cost classification based on attributability

Lecture 203 Cost classification based on relevance to decision making

Lecture 204 cost classification on the basis of cause and effect relationship

Lecture 205 cost classification on the basis of payment

Lecture 206 cost classification on the basis of function

Lecture 207 cost sheet introduction

Lecture 208 cost classifcation for cost sheet

Lecture 209 Simple cost sheet

Lecture 210 Comprehensive cost sheet

Lecture 211 Cost Sheet Case Study 1

Lecture 212 Cost Sheet Case Study 2

Lecture 213 Cost Sheet Case Study 3

Lecture 214 Cost Sheet Case Study 4

Lecture 215 Cost Sheet Case Study 5

Lecture 216 Cost Sheet Case Study 6 Simultaneous Equation

Lecture 217 Cost Sheet Case Study 7 Find Selling Price per unit

Section 8: Block III - Unit 8 - Absorption and Marginal Costing

Lecture 218 Introduction to Marginal Costing

Lecture 219 Direct Costing

Lecture 220 Difference between Marginal Costing and Direct Costing

Lecture 221 Differential Cost

Lecture 222 Difference between Marginal and Differential Costing

Lecture 223 Difference between Variable and Fixed Cost

Lecture 224 Semi Variable Cost

Lecture 225 Marginal Cost Sheet Format

Lecture 226 Marginal Cost Equation

Lecture 227 Absorption Costing Format

Lecture 228 Difference between Marginal Costing and Absorption Costing

Lecture 229 Contribution

Lecture 230 Profit or loss and Contribution

Lecture 231 Decision making Indicators of Marginal Costing

Lecture 232 PV Ratio

Lecture 233 Indifference Point

Lecture 234 Difference between Indifference Point and Break Even Point

Lecture 235 Shut Down Point

Lecture 236 Case Study on Segregation of Fixed and Variable Cost

Lecture 237 Case Study Break Even Point

Lecture 238 Case Study on Computation of Sales for Desired Profits

Lecture 239 Case Study on Profit Volume Ratio and Break Even Point

Lecture 240 Computation of Price Volume Ratio and BEP

Lecture 241 Case Study Marginal Costing Basic Computations

Lecture 242 Case Study Profit Volume Ratio and BEP

Lecture 243 Finding Fixed Cost, PVR and Sales

Lecture 244 Marginal Cost Sheet and VC Interpretation

Section 9: Block IV - Unit 11 - Financial Management: An Introduction

Lecture 245 What is Financial Management

Lecture 246 Sources of Funds

Lecture 247 Utilisation of Funds

Lecture 248 Evolution of Financial Management

Lecture 249 Importance of Financial Management

Lecture 250 Scope of Financial Management

Lecture 251 Objectives of Financial Management

Lecture 252 Value of Firm

Lecture 253 Role of CFO

Lecture 254 Difference between Accounting and Financial Management

Lecture 255 Financial Managment and Other Disciplines

Lecture 256 Wealth Maximisation

Section 10: Block IV - Unit 12 - Ratio Analysis

Lecture 257 Current Ratio

Lecture 258 Quick Ratio

Lecture 259 Absolute Liquid Ratio

Lecture 260 Defense Interval Ratio

Lecture 261 Capital Structure Ratio (Equity Ratio)

Lecture 262 Capital Structure Ratios (Debt Ratio)

Lecture 263 Capital Structure RAtios (Debt to Equity Ratio)

Lecture 264 Coverage Ratios (DSCR)

Lecture 265 Interest Coverage Ratio

Lecture 266 Preference Dividend Coverage Ratio

Lecture 267 Capital Gearning Ratio

Lecture 268 Activity Ratios

Lecture 269 Capital Turnover Ratio

Lecture 270 Fixed Assets Turnover Ratio

Lecture 271 Total Assets Turnover Ratio

Lecture 272 Working Capital Turnover Ratio

Lecture 273 Inventory Turnover Ratio

Lecture 274 Inventory Holding Level

Lecture 275 Debtors Turnover Ratio

Lecture 276 Average Collection Period

Lecture 277 Creditors Turnover Ratio

Lecture 278 Average Payment Period

Lecture 279 General Profitability Ratios

Lecture 280 Gross Profit

Lecture 281 Operating Ratio

Lecture 282 Operating Profit Ratio

Lecture 283 Expense Ratios

Lecture 284 Net Profit Ratio

Lecture 285 Overall Profitability Ratios

Lecture 286 Return on Assets

Lecture 287 Return on Capital Employed

Lecture 288 Return on Share Holders Funds

Lecture 289 Return on Equity Share Holders Funds

Lecture 290 Earnings Per Share

Lecture 291 Cash Flow Earnings

Lecture 292 Dividend Per Share

Lecture 293 Dividend Pay Out Ratio

Lecture 294 Dividend Yield Ratio

Lecture 295 Market Value Ratio

Lecture 296 Earnings Yield Ratio

Lecture 297 Price Earnings Ratio

Lecture 298 Price to Cash Flow Ratio

Lecture 299 Debt Equity CS

Lecture 300 Bonus Lecture

Section 11: Block V - Unit 18 - Dividend Decisions

Lecture 301 Introduction to the course and dividend

Lecture 302 Case Study on Basic terms of dividend

Lecture 303 Dividend Dates

Lecture 304 Case Study Dividend Dates

Lecture 305 Dividends and Market Price

Lecture 306 Dividend Policy

Lecture 307 Common Sense Approach

Lecture 308 Dividend Models

Lecture 309 Walter Model

Lecture 310 Walter Model CS 1

Lecture 311 Lintner model

Lecture 312 Lintner model Case study

Lecture 313 MM Model

Lecture 314 MM Model Formula

Lecture 315 Outcomes in perfect market

Section 12: FINAL SECTION

Lecture 316 Bonus Lecture

IGNOU MBA Students only,Any other MBA Candidates if syllabus matches with this course