Vinayaka Missions University,Directorate of Distance Education Salem India

EXECUTIVE-MBA 1 Yr. FINANCE MANAGEMENT & MANAGEMENT ACCOUNTING(2040103) UNIT - 01 ACCOUNTING - DEFINITION - ACCOUNTING FOR HISTORICAL FUNCTION AND MANAGERIAL FUNCTION - SCOPE OF ACCOUNTING - FINANCIAL ACCOUNTING AND MANAGEMENT ACCOUNTING UNIT - 02 FINANCIAL STATEMENT ANALYSIS - FINANCIAL STATEMENTS - NATURE OF FINANCIAL STATEMENTS - LIMITATIONS OF FINANCIAL STATEMENTS - ANALYSIS OF INTERPRETATION - TYPES OF ANALYSIS - EXTERNAL VS INTERNAL ANALYSIS HORIZONTAL VS VERTICAL ANALYSIS - TOOLS OF ANALYSIS - TREND ANALYSIS UNIT - 03 RATIO ANALYSIS - TYPES - LIQUIDITY RATIOS - PROFITABILITY RATIOS - TURNOVER RATIOS - PROPRIETARY RATIOS - MARKET EARNINGS RATIOS - FACTORS AFFECTING EFFICIENCY OF RATIOS - HOW TO MAKE EFFECTIVE USE OF RATIO ANALYSIS - USES AND LIMITATION OF RATIOS UNIT - 04 CONSTRUCTION OF PROFIT AND LOSS ACCOUNT AND BALANCE SHEET WITH RATIOS AND RELEVANT FIGURES - INTER-FIRM - INTRA-FIRM COMPARISONS UNIT - 05 FUND FLOW STATEMENTS - NEED AND MEANING - PREPARATION OF SCHEDULE OF CHANGES IN WORKING CAPITAL AND THE FUND FLOW STATEMENT - MANAGERIAL USES AND LIMITATION OF FUND FLOW STATEMENT UNIT - 06 CASH FLOW STATEMENT - NEED - MEANING - PREPARATION OF CASH FLOW STATEMENT - MANAGERIAL USES OF CASH FLOW STATEMENT - LIMITATIONS DIFFERENCES BETWEEN FUND FLOW AND CASH FLOW ANALYSIS UNIT - 07 CAPITAL BUDGETING SYSTEM - IMPORTANCE - METHODS OF CAPITAL EXPENDITURE APPRAISAL UNIT - 08 PAYBACK PERIOD METHOD - ARR METHOD UNIT - 09 DCF METHODS - NPV AND IRR METHODS - THEIR RATIONALE - CAPITAL RATIONING UNIT - 10

FINANCIAL MANAGEMENT - MEANING - NATURE AND SCOPE OF FINANCE - FINANCIAL GOAL - PROFIT VS WEALTH MAXIMIZATION - FINANCE FUNCTIONS - INVESTMENT FINANCING AND DIVIDEND DECISIONS UNIT - 11 MANAGEMENT OF WORKING CAPITAL - MEANING - SIGNIFICANCE AND TYPES OF WORKING CAPITAL - CALCULATING OPERATING CYCLE PERIOD AND ESTIMATION OF WORKING CAPITAL REQUIREMENTS UNIT - 12 SOURCES OF WORKING CAPITAL - FACTORING SERVICES - VARIOUS COMMITTEE REPORTS ON BANK FINANCE - DIMENSIONS OF WORKING CAPITAL MANAGEMENT FINANCING OF WORKING CAPITAL - REQUIREMENTS - FINANCING OF WORKING CAPITAL AND NORMS OF BANK FINANCE