MCA Accountancy and Financial Management -Paper MCS 35 IGNOU
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MCA Accountancy and Financial Management -Paper MCS 35 IGNOU

Learn Block 1 - IV of Paper 35 MCS 35 of MCA Program Conducted by IGNOU
4.1 (4 ratings)
Instead of using a simple lifetime average, Udemy calculates a course's star rating by considering a number of different factors such as the number of ratings, the age of ratings, and the likelihood of fraudulent ratings.
3,670 students enrolled
Last updated 4/2017
English
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Includes:
  • 43 hours on-demand video
  • 1 Supplemental Resource
  • Full lifetime access
  • Access on mobile and TV
  • Certificate of Completion
What Will I Learn?
  • Understand Block I Accounting System
  • Understand Block II Understanding and Analysis of Financial Statements
  • Understand Block III Financial Management and Decisions
  • Understand Block IV Working Capital Management
View Curriculum
Requirements
  • This is a basic course. Students can take up this course without any basic requirements.
Description

Welcome to this course 

MCA Accountancy and Financial Management (Paper MCS 35 IGNOU)

This course is for MCA Candidates who are preparing for Accountancy and Financial Management (Paper MCS 35 IGNOU) Paper conducted by IGNOU.

This Paper has Four Blocks and the course contents are as follows:

Section

Name of the Section

1

Block I - Unit 1 - Accounting and its functions

2

Block I - Unit 2 - Accounting Concepts and Standards

3

Block I - Unit 3 - Basic Accounting Process: Preparation of Journal, Leger and Trial Balance

4

Block II - Unit 1 - Preparation and Analysis of Final Accounts

6

Block II - Unit 2 - Construction and Analysis of Fund Flow and Cash Flow Statement

7

Block II - Unit 3 - Ratio Analysis

8

Block III - Unit 1 - Financial Management: An Introduction

9

Block III - Unit 2 - Time Value of Money

10

Block III - Unit 3 - Investment Appraisal Methods

11

Block IV - Unit 1 - Cash and Treasury Management

12

Block IV - Unit 2 - Receivables Management

13

Block IV - Unit 3 - Inventory Management

Teaching and Learning Style:

This course is structured in self-paced learning style. It is suggested to take screenshots of case studies for reference back during problem solving. Approaching the course with note book and pen or MS Excel and solving problems paralelly along with instructor will make you feel like attending real class and improve your listening and learning experience. 

Teaching Background:

Indian scenario has been considered for explaining concepts through case studies.

Who is the target audience?
  • Only MCA IGNOU Students
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Curriculum For This Course
460 Lectures
43:21:14
+
Block I - Unit 1 - Accounting and its functions
20 Lectures 56:33



Accounting and Objectives
04:19


Accounting Cycle
03:24


Relationship Between Accountancy, Accounting & Book Keeping
01:41


Users of Accounting Information
03:58

Branches of Accounting
02:05

Transaction
03:19

Capital
01:34

Assets
01:57

Liabilities
01:06

Drawings
00:25

Debtors and Creditors
02:24

Purchase Sales and returns
02:32

Voucher and Invoice
01:33

Account
01:05
+
Block I - Unit 2 - Accounting Concepts and Standards
8 Lectures 49:40
Basic Assumptions in Accounting
05:13

Basic Concepts in Accounting
08:15

Fundamental Principles of Accounting
06:29

AS - Meaning & Process of Creating AS
06:37

AS - Why Mandatory
02:38

Acconting Standards 1
08:07

Acconting Standards 2
05:22

Acconting Standards 3
06:59
+
Block I - Unit 3 - Basic Accounting Process:Preparation of Journal,Ledger and TB
84 Lectures 06:59:06
Double Entry System Introduction
03:15

Double Entry Features
02:04

Classification of Accounts
06:16

Eg for classification of accounts
05:56

Golden Rules of accounting
01:55

Basic Accounting Procedures
02:25

Cash Memo and Invoice
03:25

Receipt
01:12

Debit and Credit Notes
02:28

Pay in Slip and Cheque
04:07

Voucher
00:46

Accounting Equation
03:20

Accounting Equation simple eg
03:30

Accounting Equation Comprehensive Example
10:18

Rules for Debiting and Crediting
07:09

Debit Credit Rule
06:38

Books of Original Entry
03:45

Steps in Journalising
07:55

Journalising Comprehensive Examples
14:24

Capital and Drawings
04:57

Bank Account Transactions
07:45

Accounting entry for Capital Contribution
07:11

Accounting entry for Cash Receipt
03:06

Accounting Entry for Cash Payment
02:12

Acccounting Entry for cash Sales
02:14

Accounting Entry for Banking Transaction
02:17

Accounting Enrty for Drawings Case Study
02:36

Accounting Entry for Cash Purchase
02:28

Accounting Entry for Credit Purchase
02:55

Accounting Entry for Cheque receipt
02:07

Accounting Entry for Cheque receipt and deposit
02:01

Accounting Entry for commission Income
02:00

Accounting Entry for Credit Sales
02:36

Accounting Entry for Drawings
06:37

Accounting Entry for Payment through Cheque
02:03

Accounting Entry for Purchase Return
02:39

Accounting Entry for Salary in cash
01:54

Accounting Entry for Sales Return
02:55

Compound Entry
06:12

Compound Journal Entry
04:24

Compound Journal Entry Case Study
07:50

Ledger
04:12

Utility of Ledger
04:45

Ledger Format
07:25

Ledger for real personal nominal accounts
06:53

Posting and Procedure
04:12

Ledger Case Study 1
05:12

Ledger Case Study 2
12:26

Posting of Compound Entries to Ledger
05:46

Posting Openign Entry in Ledger
03:38

Balancing an Account
08:18

Balancing of Different Accounts
03:22

Procedure for Balancing
05:40

Difference between Journal and Ledger
03:54

Subsidiary Books need and advantage
09:44

Purchase Book
05:19

Case Study on Purchase Book
07:23

Sales Book
02:54

Sales Book Case Study
04:45

Return Books
02:42

Purchase Return Book
04:47

Purchase Return Book Case Study
05:17

Sales Return Book
03:14

Sales Return Book Case Study
05:30

Cash Book
05:45

Kinds of Cash Book
00:45

Single Column Cash Book
06:03

Case Study Single Column Cash Book
08:10

Double Column Cash Book with Disc Column
02:24

Case Study Double Column Cash Book with Discount Colum
05:45

Double Colum Cash Book with Bank Column
06:58

Case Study Double Column Cash Book with Bank Column
13:42

Key Points in Cash Book
08:14

Triple Column Cash Book
02:24

Case Study Triple Column Cash Book
10:47

Bill of Exchange
06:03

BoE Technical Terms Part I
05:13

BoE Technical Terms Part II
04:44

BoE Technical Terms Part III
03:06

Bills Books
02:44

Journal Proper
08:14

Trial Balance
06:35

Methods and formats of Trial Balance
04:49

Trial Balance Case Study
07:36
+
Block II - Unit 1 - Preparation and Analysis of Final Accounts
84 Lectures 09:01:59
Introduction to Final Accounts (Short Intro)
03:38

Introduction To Final Accounts (Detailed Intro)
17:41

Trading Account - Need and Format
02:34

Closing entries in Trading Account
00:36

Trading Accounts - Problem 1
03:13

Trading Accounts - Problem 2
04:16

Profit and Loss Account - Need and Format
04:34

Profit and Loss Account - Problem 1
04:16

Trading and Profit and Loss Account - Problem 2
08:13

Trading and Profit and Loss Account from Trial Balance - Problem 3
09:24

Trading, Profit and Loss and Balance Sheet Problem 4
07:30

Adjustments - Outstanding and Prepaid Expenses
09:38

Adjustments - Accrued Income and Income Received in Advance
15:43

Adjustments - Interest on Capital and Drawings
15:17

Adjustments - Depreciation
04:49

Adjustments - Bad Debts
03:50

Adjustments - Provision for Bad and Doubtful Debts
05:30

Adjustments - Provision for Bad and Doubtful Debts and Discount on Debtors
08:42

Adjustments - Provision for Discount on Debtors
04:17

Case Study 1 - Provision for Bad and Doubtful Debts
18:58

Case Study 2 - Provision for Bad and Doubtful Debts
09:30

Case Study 3 - Provision for Bad and Doubtful Debts
07:03

Final Accounts Case Study 1
26:14

Final Accounts Case Study 2
25:08

Final Accounts Case Study 3
20:33

Final Accounts Case Study 4
23:05

Final Accounts Case Study 5
03:12

Final Accounts Case Study 6
03:45

Final Accounts Case Study 7
03:25

Final Accounts Case Study 8
03:46

Final Accounts Case Study 9
03:11

Final Accounts Case Study 10
04:45

Final Accounts Case Study 11
04:58

Final Accounts Case Study 12
04:06

Final Accounts Case Study 13
01:36

Final Accounts Case Study 14
02:29

Final Accounts Case Study 15
01:53

Final Accounts Case Study 16
03:26

Final Accounts Case Study 17
03:51

Final Accounts Case Study 18
05:18

Final Accounts Case Study 19
09:17

Final Accounts Case Study 20
04:25

Final Accounts Case Study 21
05:38

Introduction to Final Accounts of Sole Proprietors
03:40

Introduction to Final Accounts of Non Manufacturing Entities
03:48

Income Statement and Position Statement
02:29

Preparation of Final Accounts - fundamental aspects
04:15

Inter-relationship between two statements
01:49

Matching Principle
05:22

Exceptions to Matching Principle
00:52

Trading Account
09:46

Trading Account Items
08:37

Closing entries in Trading Account
04:04

Trading Account Case Study 1
03:18

Trading Account Closing Entries Case Study 2
09:03

Profit and Loss Account
04:26

Treatment of Specific items
06:00

Closing entries related to Profit and Loss account
02:50

Profit and Loss Account Case Study 2
04:03

Adjustments in Final Accounts
09:23

Provision for Doubtful Debts Case Study 4
06:02

Other Adjustments in Final Accounts
04:17

Abnormal Loss of Inventory by accident or fire
03:22

Goods Sent on Approval Basis
04:21

Goods used other than for Sale
02:06

Accounting Entry for Sales Tax
03:07

Commission based on Profit
03:07

Preparation of Final Accounts - Case Study 5
17:05

Arrangements of Assets and Liabilities
06:05

Classifications of Assets and Liabilities
03:50

Preparation of Balance Sheet - Case Study 6
06:45

Preparation of Revised P&L and Balance Sheet - Case Study 7
11:01

Determination of Outstanding Salaries and related adjustments
08:47

Opening Entry and Case Study
06:11

Provisions and Reserves
03:16

Provisions and Reserves Case Study 8
01:41

Final Accounts of Manufacturing Entities - Introduction
03:19

Manufacturing Cost
02:26

Direct Manufacturing Expenses
01:56

Indirect Manufacturing Expenses
02:10

By Products
02:49

Structure of Manufacturing Account
05:29

Manufacturing Account Case Study 8
09:52

Manufacturing Account Case Study 9
05:57
+
Block II - Unit 2 - Construction and Analysis of Fund Flow and Cash Flow Stateme
19 Lectures 02:54:26
Introduction to Cash Flow Analysis
04:13

Cash Flow Activities
01:38

Cash Flow Operating Activities
04:46

Cash Flow Investing Activity
01:14

Cash Flow Financing Activity
01:15

Procedure in Preperation of Cash Flow Statement
03:07

Treatment of Special Items in Cash Flow Statements
03:52

Case Study 1 Cash Flow Statement
17:33

Case Study 2 Cash Flow Statement
12:05

Case Study 3 Direct Method Case Study
15:26

Introduction to Fund Flow Analysis
06:56

Fund Flow Analysis Example
07:32

Uses of Fund Flow Statement
01:55

Case Study 1 (first part)
07:01

Case Study 1 (second part)
06:49

Case Study 2 Fund Flow Statement
13:53

Fund Flow Analysis Case Study 3
16:03

Fund Flow Analysis Case Study 4
19:40

Little lengthy and Complex Case Study on Fund Flow Statement
29:28
+
Block II - Unit 3 - Ratio Analysis
58 Lectures 03:37:20
Introduction to Financial Statements
03:07

Statement of Profit and Loss
05:23

Balance Sheet
04:27

Preparing Financial Statements
03:29

Difference Between Income expense asset, Liab,Profit & Cash
05:51

Introduction to Financial Ratio Analysis
09:09

Current Ratio
10:07

Quick Ratio
04:01

Absolute Liquid Ratio
02:49

Defense Interval Ratio
01:47

Capital Structure Ratio (Equity Ratio)
02:36

Capital Structure Ratios (Debt Ratio)
02:00

Capital Structure RAtios (Debt to Equity Ratio)
02:53

Coverage Ratios (DSCR)
04:30

Interest Coverage Ratio
03:04

Preference Dividend Coverage Ratio
00:57

Capital Gearning Ratio
03:40

Activity Ratios
00:43

Capital Turnover Ratio
02:44

Fixed Assets Turnover Ratio
02:00

Total Assets Turnover Ratio
03:02

Working Capital Turnover Ratio
00:41

Inventory Turnover Ratio
04:59

Inventory Holding Level
02:20

Debtors Turnover Ratio
05:33

Average Collection Period
03:11

Creditors Turnover Ratio
05:11

Average Payment Period
02:29

General Profitability Ratios
02:40

Gross Profit Ratio
01:40

Operating Ratio
04:15

Operating Profit Ratio
01:10

Expense Ratios
02:27

Net Profit Ratio
00:53

Overall Profitability Ratios
01:04

Return on Assets
07:38

Return on Capital Employed
02:23

Return on Share Holders Funds
01:13

Return on Equity Share Holders Funds
01:48

Earnings Per Share
00:41

Cash Flow Earnings
01:46

Dividend Per Share
00:47

Dividend Pay Out Ratio
01:53

Dividend Yield Ratio
01:05

Market Value Ratio
00:47

Earnings Yield Ratio
00:37

Price Earnings Ratio
04:25

Price to Cash Flow Ratio
00:55

Debt Equity Case Study
10:03

Liquidity ratios case study1
04:19

Liquidity ratios case study 2
06:11

Interest Coverage Ratio Case Study 3
06:28

Proprietary Funds Case Study 4
03:48

Return on Asset Case Study 5
06:06

Stock Turnover Case Study 6
03:07

Equity Share Holders Ratios Case Study 7
07:35

Ratio Analysis - Detailed Case Study 8
19:01

Ratio Analysis - Detailed Case Study 9
07:52
+
Block III - Unit 1 - Financial Management: An Introduction
12 Lectures 32:58
What is Financial Management
02:08

Sources of Funds
05:36

Utilisation of Funds
01:59

Evolution of Financial Management
01:32

Importance of Financial Management
02:36

Scope of Financial Management
01:12

Objectives of Financial Management
05:30

Value of Firm
01:40

Role of CFO
03:00

Difference between Accounting and Financial Management
02:11

Financial Managment and Other Disciplines
01:20

Wealth Maximisation
04:14
+
Block III - Unit 2 - Time Value of Money
47 Lectures 03:13:04

Future Value Simple Interest
06:18

Future Value Simple Interest P2
03:30

FV CV Intro
06:36

Future Value Compound Intervals
04:12

Future Value Compond Interest Case Study 1
05:03

Future Value Compound Interest Case Study 2
02:20

Future Value Compound Interest Case Study 4
04:50

Future Value of Annuity - Introduction
11:35

Future Value of Annuity - Case Study 1
04:29

Future Value of Annuity - Case Study 2
06:59

Future Value of Annuity - Case Study 3
02:14

Rule 72
02:22

PV INTRO
04:08

PV P1-3
08:17

PVA INTRO P1-2
09:45

PVA P3
04:59

PVA P4
12:52

PVA P5
11:25

PVA P6
06:43

PV PCF
04:03



Simple Interest Example
01:46

Compounding Interest
01:56

Types of Compounding
00:27

Compound Interest Example
01:48

Compound value and compound interest case study
05:38

Monthly Compounding Example
02:47

Problem on Compounding Interest
01:34

Problem on Computation of Compounding Interest
02:00


How to find Doubling Period for an Investment?
01:42

How to find Future Value of an annuity?
02:43

Examples for Future Value of an annuity
02:09


Present Value Example
01:35

Present Value Example 2
01:03

How to find Present Value of Fixed Cash Flows?
02:41

Present Value Annuity Example
01:35

Present Value Annuity Problem
02:11

Problem on EMI
01:37

How to Compute EMI?
02:13

Factor Table
02:57

Perpetuity
02:58

Present value case study
03:30

Equal Annual Installment
07:36
+
Block III - Unit 3 - Investment Appraisal Methods
60 Lectures 08:21:07
Capital Budgeting Process
01:35

Project Cash Flows
04:31

Types of Capital Investment Decisions
02:03

Principles for Measuirng Project Cash Flows
02:01

Problems on Meauring cash flows
02:31

Problem Measuring Cash Flows
10:38

Cashflow computation
16:08

Cash Flow Perspective
13:18

Capital Budgeting Techniques
00:43

capital Budgeting Tools - Taking Head
03:06

Payback period - Talking Head
04:20

Pay Back Period Introduction
02:36

PayBack Period Case Study 1 - Taking Head
04:08

PayBack Period Case Study 2 - Taking Head
08:39

Pay Back Period Example
03:41

Problem on Pay Back Period
01:19

Payback Reciprocal
00:51

Discounted Pay Back Period Method
03:26

Accounting Rate of Return
04:10

NPV
10:49

NPV Technique
04:42

Advantages and Disadvantages of NPV
00:49

Case Study 1 NPV
04:30

Problem NPV Ranking
07:03

Problem NPV (Cash Flows Derivation)
05:48

NPV Case Study
20:31

Problem NPV of Different Projects
06:00

NPV Incremental Discount Rate Case Study
18:02

Problem NPV and Capital Rationing
09:43

New Case Study on NPV
15:56

NPV Case Study on Tax Savings
08:20

NPV Case Study 2 on Tax Savings
10:19

NPV Case Study (opportunity Cost)
14:17

NPV Case Study (Projects with different life period)
14:36

Equivalent Annual CF
14:05

Abandonment Decision in Replacement
04:20

Replacement Decision
05:21

Aggregate Cash Flow Method in Replacement
01:18

Incremental Cash Flow Method in Replacement
07:20

Replacement Analysis Case Study 1
18:13

Replacement Analysis Case Study2
18:17

Replacement Analysis Case Study3
10:54

Replacement Analysis Case Study 4
11:10

IRR Introduction
04:29

Advantages and Disadvantages of IRR
01:14

Modified IRR
04:28

IRR Simple Case Study
07:05

IRR Simple Case Study 2
18:09

Problem 1 IRR
06:44

Problem 2 IRR
05:55

Problem 3 IRR ARR NPV and Ranking
18:10

Problem 4 IRR DPB PI and Ranking
13:01

Problem 5 PB IRR ARR NPV and Ranking
12:42

Problem 6 IRR Mutually Exclusive Projects and Reinvestment
08:19

Problem 7 NPV and IRR Suitability
02:03

Project and Equity IRR
24:59

Profitability Index
02:24

Problem Profitability Index
02:31

New Case Study on Profitability Index
21:19

Equivalent Annual Cost Case Study
15:28
+
Block IV - Unit 1 - Cash and Treasury Management
16 Lectures 01:58:23
Treasury and Cash Management
06:00

Management of Cash Collection and Disbursements
00:50

Different Kinds of Float
00:46

Lock Box System
01:53

Miller Orr Cash Management Model 1966
01:50

Opitmum Cash Balance
05:27

Management of Marketable Securities
01:20

Cash Management and Types of Budgets
04:06

Problem on Cleared Funds Forecast
19:50

Problem on Cash cycle and savings
05:05

Format of Cash Budget
00:47

Problem on Detailed Cash Budget
16:22

Problem on Detailed Cash Budget
15:55

Problem on Cash Budget and Projected Profit and Loss Account
06:49

Problem on Cash Budget and Fund Flow Statement20 Problem on Cash Budget and Fund
16:55

Problem on Cash Budget Additional Borrowings and Proforma Balance Sheet
14:28
2 More Sections
About the Instructor
CA Raja Natarajan, B.Com., PGDBA, FCA
4.1 Average rating
940 Reviews
36,162 Students
82 Courses
Chartered Accountant

I am a Chartered Accountant with tonnes of passion for teaching.

I teach Financial Management & Strategic Financial Management for Chartered Accountancy, Cost and Management Accountancy and Company Secretary students in Ernakulam, India. I also hold Post Graduate Diploma in Business Administration in Finance from Symbiosis, Pune and Bachelors in Commerce, from Loyola College, Chennai.

I worked in State Bank of India as Assistant Vice President - Credit for a period of four years after which i started my Chartered Accountancy Practice. During the stint in State Bank of India, I worked on credit proposals of Mid Corporate Units and gained good experience in Financial Analysis, Risk Assessment, Viability Study, Evaluating business models, Project Finance, Working Capital Management, etc.

I conduct work shops for Entrepreneurs, Chartered Accountancy / Cost and Management Accountancy Students on the topics like Project Finance, Credit Risk Assessment, Entrepreneurship Development, Finance for Non Finance Executives, etc.

I love teaching and i want fundamentals of accounting and finance to reach students and so i am here.