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IGNOU MCS-225 Code Details
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University
IGNOU (Indira Gandhi National Open University)
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Title
Accountancy and Financial Management
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Language(s)
English
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Code
MCS-225
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Subject
Computer Application
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Degree(s)
MCA (Revised)
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Course
Core Courses (CC)
IGNOU MCS-225 English Topics Covered
Block 1 - Accounting System
- Unit 1 - Accounting and its Functions
- Unit 2 - Accounting Concepts and Standards
- Unit 3 - Basic Accounting Process: Preparation of Journal, Ledger and Trial Balance
- Unit 4 -
Block 2 - Understanding and Analysis of Financial Statements
- Unit 1 - Preparation and Analysis of Final Accounts
- Unit 2 - Statement of Changes in Financial Position (Cash Flow Statement)
- Unit 3 - Ratio Analysis
- Unit 4 - Reading and interpretation of Financial Statements
Block 3 - Financial Management and Decisions
- Unit 1 - Introduction to Financial Management
- Unit 2 - Time Value of Money
- Unit 3 - Cost of Capital
- Unit 4 - Investment Appraisal Methods (Investment Decision Methods)
- Unit 5 - Working Capital Decisions
Block 4 - Working Capital Management
- Unit 1 - Cash and Treasury Management
- Unit 2 - Receivables Management
- Unit 3 - Inventory Management
IGNOU MCS-225 (January 2024 - July 2024) Assignment Questions
Q1: What is accounting? State its objectives and describe the importance of accounting in the business management. Also, explain different accounting standards.
Q2: What is Trial Balance? What is objective of preparing Trial Balance? Explain limitations of Trial Balance.
Q3: With the help of an example explain how to prepare funds flow statement and statement of changes in working capital.
Q4: Explain following Ratios:
a. Debt to Net Worth Ratio
b. Proprietary Ratio
c. Creditors Turnover Ratio
d. Cash Profit Ratio
Q5: What is Working Capital? Explain different strategies for Working Capital Management.
IGNOU MCS-225 (January 2023 - July 2023) Assignment Questions
Q1. In what way the preparation of the cash flow statement as per the existing AS-3 is different from the converged IND AS-7? Explain briefly the steps to be followed in preparing a Cash Flow Statement.
Q2. “Investment alternative yielding the highest discount rate of return is the most acceptable”. Will this always be true? Explain.
Q3. What new developments in Accounting have taken place over the past 20-25 years? Examine the main factors which have affected such developments.
Q4. What are the objectives of Inventory Management? Explain the A-B-C technique of Inventory management. How is it useful as a tool of Inventory Management?
Q5. “Assuming wealth maximization to be the objective of Financial Management”, explain how the financing, investment and dividend decision of a company can help to attain this objective?
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