Exam Details
| Subject | Advanced Financial Accounting And Reporting | |
| Paper | ||
| Exam / Course | MASTERS OF BUSINESS ADMINISTRATION (MANAGEMENT ACCOUNTING AND FINANCE) (MBA MAFCI) | |
| Department | Centre for Corporate Education, Training & Consultancy (CCETC) | |
| Organization | indira gandhi national open university | |
| Position | ||
| Exam Date | June, 2016 | |
| City, State | new delhi, |
Question Paper
1. What are Consolidated Financial Statements Why is consolidation necessary Discuss the treatment of Pre and Post Aequisition Reserve in a consolidated financial statement.
2. Define the terms joint control and joint venture. Briefly discuss the three types of joint ventures as discussed in IAS 31 and their accounting treatment for the purpose of consolidated statements.
3. Explain the following terms:
General Reserve Securities Premium Fair Value Reserve Revaluation Reserve
4. What are the three classifications of cash flows and give some examples of each Explain the procedure for preparation of group cash flow statement.
5. Explain the various methods for calculation of purchase consideration with regard to amalgamation of companies.
6. What are the objectives of inflation accounting Explain the Current Cost Accounting method.
7. Define liabilities. Which methods would you adopt for the valuation of liabilities Give reasons.
8. Write short notes on the following: Foreign Currency Translation (IAS 21) Debt Factoring
2. Define the terms joint control and joint venture. Briefly discuss the three types of joint ventures as discussed in IAS 31 and their accounting treatment for the purpose of consolidated statements.
3. Explain the following terms:
General Reserve Securities Premium Fair Value Reserve Revaluation Reserve
4. What are the three classifications of cash flows and give some examples of each Explain the procedure for preparation of group cash flow statement.
5. Explain the various methods for calculation of purchase consideration with regard to amalgamation of companies.
6. What are the objectives of inflation accounting Explain the Current Cost Accounting method.
7. Define liabilities. Which methods would you adopt for the valuation of liabilities Give reasons.
8. Write short notes on the following: Foreign Currency Translation (IAS 21) Debt Factoring
Other Question Papers
Departments
- Centre for Corporate Education, Training & Consultancy (CCETC)
- Centre for Corporate Education, Training & Consultancy (CCETC)
- National Centre for Disability Studies (NCDS)
- School of Agriculture (SOA)
- School of Computer and Information Sciences (SOCIS)
- School of Continuing Education (SOCE)
- School of Education (SOE)
- School of Engineering & Technology (SOET)
- School of Extension and Development Studies (SOEDS)
- School of Foreign Languages (SOFL)
- School of Gender Development Studies(SOGDS)
- School of Health Science (SOHS)
- School of Humanities (SOH)
- School of Interdisciplinary and Trans-Disciplinary Studies (SOITDS)
- School of Journalism and New Media Studies (SOJNMS)
- School of Law (SOL)
- School of Management Studies (SOMS)
- School of Performing Arts and Visual Arts (SOPVA)
- School of Performing Arts and Visual Arts(SOPVA)
- School of Sciences (SOS)
- School of Social Sciences (SOSS)
- School of Social Work (SOSW)
- School of Tourism & Hospitality Service Sectoral SOMS (SOTHSM)
- School of Tourism &Hospitality Service Sectoral SOMS (SOTHSSM)
- School of Translation Studies and Training (SOTST)
- School of Vocational Education and Training (SOVET)
- Staff Training & Research in Distance Education (STRIDE)
Subjects
- Advanced Financial Accounting And Reporting
- Analysis Of Financial Accounts And External Reporting
- Cost Planning And Analysis For Competitive Advantage
- International Financial Management
- Management Control Systems
- Project-Financial-Appraisal And Management
- Risk Management And Insurance