Financial Accounting - Definition - Accounting Principles - Concepts and
conventions - Trial Balance – Final Accounts (Problems) - Depreciation
Methods-Straight line method, Written down value method.
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
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
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
Annex.54.J - MBA - SDE Page 7 of 23
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.
Cost of Capital - Computation for each source of finance and weighted average
cost of capital -EBIT -EPS Analysis - Operating Leverage - Financial Leverage -
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.
MBA Common Subjects