IGNOU MTM-05 - Accounting and Finance for Managers in Tourism

IGNOU MTM-05 English Topics Covered

Block 1 - Accounting Framework

• Unit 1 - Accounting and its Functions
• Unit 2 - Accounting Concepts and Standards
• Unit 3 - Accounting Information and its Applications

Block 2 - Understanding Financial Statements

• Unit 1 - Construction and Analysis of Balance Sheet
• Unit 2 - Construction and Analysis of Profit and Loss Account
• Unit 3 - Construction and Analysis of Funds Flow and Cash Flow Statements

Block 3 - Cost Management

• Unit 1 - Understanding and Classifying Costs
• Unit 2 - Absorption and Marginal Costing
• Unit 3 - Cost-Volume-Profit Analysis
• Unit 4 - Variance Analysis

Block 4 - Financial and Investment Analysis

• Unit 1 - Financial Management: An Introduction
• Unit 2 - Ratio Analysis
• Unit 3 - Leverage Analysis
• Unit 4 - Budgeting and Budgetary Control
• Unit 5 - Investment Appraisal Methods

Block 5 - Financial Decisions

• Unit 1 - Management of Working Capital
• Unit 2 - Capital Structure
• Unit 3 - Dividend Decisions

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