Exam Details

Subject Analysis Of Financial Accounts And External 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. "Ratio analysis plays an important role in the process of decision-making in business." Examine this statement and discuss some important ratios for measuring the' financial soundness and profitability of an enterprise.

2. "If the market price per share is equal to the book value per share,the following are equal earning on equity,earning price ratio and total yield." Prove.

3. What is Segment Analysis? As per IFRS what types of compliances are considered in reporting? Discuss in brief.

4. Define operating lease and distinguish it from finance lease. What are the disclosures to be made in respect of finance and operating lease?

5. Define liabilities and mention the important characteristics of liabilities. Discuss the meaning of provisions and explain how it is calculated and disclosed in the Balance Sheet.

6. Explain the meaning of the term Social Accounting. How should social accounting information be presented in an Annual Report?

7. Define 'Human Resource Accounting What are its objectives List out the items of disclosure on human resources.

8. In the context of inflation accounting, explain the following

Cost of Sales Adjustment (COSA)

Depreciation Adjustment

Gearing Adjustment

Current Cost Reserve


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