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IGNOU Solved Assignments

Solved IGNOU assignments can be your key to unlocking better understanding, improved exam preparation, and higher grades. With expertly curated solutions and insights into the questions frequently asked in your courses, these IGNOU solved assignments can provide you with invaluable assistance in your studies.

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How To Download Solved Assignments

Download the Solved Assignments of your choice by clicking on the Course/Subject Code listed in the section below.

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Important Update: The last date to submit IGNOU Assignments is 30th April 2023 for TEE June 2023.

Download ignou solved assignments 2023.

We have categorized the IGNOU Solved Assignments Papers by UG, PG, Diploma, and Certificates so that the students can easily find their course assignments only by looking at their respective lists of assignments.

Ignou bachelor degree courses solved assignments.


1	BAG (CBCS) – Bachelor of Arts (General)
2	BCOMG (CBCS) – Bachelor of Commerce (General)
3	BSCG (CBCS) – Bachelor of Science (General)
4	BSWG (CBCS) – Bachelor of Social Work (General)
5	BAHDH (CBCS) – BA Honours in Hindi
6	BAECH (CBCS) – BA Honours in Economics
7	BAEGH (CBCS) – BA Honours in English
8	BAHIH (CBCS) – BA Honours in History
9	BAPSH (CBCS) – BA Honours in Political Science
10	BASOH (CBCS) – BA Honours in Sociology
11	BAPCH (CBCS) – BA Honours in Psychology
12	BAPAH (CBCS) – BA Honours in Public Administration
13	BSCANH (CBCS) – Bachelor of Science (Honours) (Anthropology)
14	BSCBCH (CBCS) – Bachelor of Science (Honours) in Biochemistry
15	BAVTM (CBCS) – BA Vocational Studies in Tourism Management
16	BTS – Bachelor of Arts in Tourism Studies
17	BCA – Bachelor of Computer Applications
18	BEd – Bachelor of Education
19	BLIS – Bachelor of Library and Information Science
20	BBARL – BBA in Retailing
21	BBASM – BBA in Services Management
22	BScNPB – Post Basic Bachelor in Science Nursing
23	BAPFHMH – Bachelor of Performing Arts – Hindustani Music (Honours)
24	BAVMSME – BA Vocational Studies in Micro Small and Medium Enterprises
25	BASKH – BA Honours in Sanskrit
26	BAUDH – BA Honours in Urdu
27	BA (Old) – Bachelor of Arts
28	BCom (Old) – Bachelor of Commerce
29	BSW (Old) – Bachelor of Social Work
30	BSc (Old) – Bachelor in Science
31	BCom A&F – Bachelor of Commerce with Major in Accountancy and Finance
32	BCom F&CA – BCom with Major in Financial and Cost Accounting
33	BCom (CA & A) – BCom with Major in Corporate Affairs and Administration

IGNOU Master Degree Courses Solved Assignments


1	MADE – MA in Distance Education
2	MAGD – MA in Gender and Development Studies
3	MAPC – MA in Psychology
4	MATS – MA in Translation Studies
5	MSW – MA in Social Work
6	MSWC – Master of Social Work in Counselling
7	MEC – MA in Economics
8	MEC – MA in Economics
9	MHD – MA in Hindi
10	MAH – MA in History
11	MAPY – MA in Philosophy
12	MPS – MA in Political Science
13	MPA – MA in Public Administration
14	MARD – MA in Rural Development
15	MSO – MA in Sociology
16	MAAE – MA in Adult Education
17	MAGPS – MA in Gandhi and Peace Studies
18	MAEDU – MA in Education
19	MBA – Master of Business Administration
20	MCom – Master of Commerce
21	MCom BP & CG – MCom in Business Policy and Corporate Governance
22	MCom F&T – MCom in Finance & Taxation
23	MCA – Master of Computer Applications
24	MLIS – Master of Library and Information Science
25	MSCDFSM – MSc in Dietetics and Food Service Management
26	MSCCFT – MSc in Counseling and Family Therapy
27	MAAN – MA in Anthropology
28	MACS – MSc in Mathematics with Applications in Computer Science
29	MADVS – MA in Development Studies
30	MTTM – Master of Tourism & Travel Management
31	MAWGS – MA in Women’s and Gender Studies
32	MAJMC – MA in Journalism and Mass Communication
33	MSK – Master of Arts in Sanskrit
34	MSCENV – Master of Science (Environmental Science)
35	MAER – Master of Arts (Entrepreneurship)
36	MSCIS – Master of Science (Information Security)
37	MAFCS – Master of Arts (Folklore and Culture Studies)
38	MADP – Master of Arts (Drawing and Painting)
39	MAUD – Master of Arts (Urdu)
40	MAJY – Master of Arts (Jyotish)
41	MBF – MBA in Banking and Finance
42	MBAHM – MBA in Human Resource Management
43	MBAFM – MBA in Financial Management
44	MBAOM – MBA in Operations Management
45	MBAMM – MBA in Marketing Management
46	MAHV – MA in Hindi Vyavsayik Lekhan
47	MAVS – MA in Vedic Studies
48	MAEOH – MA in Environmental and Occupational Health
49	MASS – MA in Sustainability Science
50	MACSR – MA in Corporate Social Responsibility
51	MAUS – MA in Urban Studies
52	MSCRWEE – MSc in Renewable Energy and Environment
53	MAARB – MA in Arabic
54	MSCFSQM – MSc in Food Safety and Quality Management

IGNOU Diploma Courses Solved Assignments


1	DAQ – Diploma in Aquaculture
2	DBPOFA – Diploma in BPO Finance & Accounting
3	DCE – Diploma in Creative Writing in English
4	DCCN – Diploma in Critical Care Nursing
5	DDT – Diploma in Dairy Technology
6	DECE – Diploma in Early Childhood Care and Education
7	DAFE – Diploma in HIV and Family Education
8	DMT – Diploma in Meat Technology
9	DNA – Diploma in Nursing Administration
10	DNHE – Diploma in Nutrition and Health Education
11	DPLAD – Diploma in Panchayat Level Administration & Development
12	DIPP – Diploma in Paralegal Practice
13	DTG – Diploma in Teaching German as a Foreign Language
14	DTS – Diploma in Tourism Studies
15	DUL – Diploma in Urdu
16	DVAPFV – Diploma in Value Added Products from Fruits and Vegetables
17	DWM – Diploma in Watershed Management
18	DWED – Diploma in Women’s Empowerment and Development
19	DEVMT – Diploma in Event Management
20	DIR – Diploma in Retailing
21	DPVE – Diploma in Value Education
22	DTH – Diploma in Theatre Arts
23	DMOP – Diploma in Modern Office Practice
24	DHORT – Diploma in Horticulture
25	DSCDM – Diploma in Smart City Development and Management

IGNOU Post Graduate Diploma Courses Solved Assignments


1	PGDT – PG Diploma in Translation
2	PGDCFT – PG Diploma in Counselling and Family Theraphy
3	PGDCJ – PG Diploma in Criminal Justice
4	PGDDM – PG Diploma in Disaster Management
5	PGDEMA – PG Diploma in Educational Management and Administration
6	PGDGPS – PG Diploma in Gandhi and Peace Studies
7	PGDHE – PG Diploma in Higher Education
8	PGDIS – PG Diploma in Information Security
9	PGDIBO – PG Diploma in International Business Operations
10	PGDPPED – PG Diploma in Pre Primary Education
11	PGDWGS – PG Diploma in Women’s & Gender Studies
12	PGDAC – PG Diploma in Analytical Chemistry
13	PGDAPP – PG Diploma in Audio Programme Production
14	PGDBP – PG Diploma in Book Publishing
15	PGDET – PG Diploma in Education Technology
16	PGDESD – PG Diploma in Environment and Sustainable Development
17	PGDFCS – PG Diploma in Folklore and Culture Studies
18	PGDFSQM – PG Diploma in Food Safety and Quality Management
19	PGDGM – PG Diploma in Geriatric Medicine
20	PGDHIVM – PG Diploma in HIV Medicine
21	PGDIPR – PG Diploma in Intellectual Property Rights
22	PGJMC – PG Diploma in Journalism and Mass Communication
23	PGDLAN – PG Diploma in Library Automation and Networking
24	PGDMCH – PG Diploma in Maternal and Child Health
25	PGDPSM – PG Diploma in Pharmaceutical Sales Management
26	PGDRD – PG Diploma in Rural Development
27	PGDSLM – PG Diploma in School Leadership and Management
28	PGDSS – PG Diploma in Sustainability Science
29	PGDMH – PG Diploma in Mental Health
30	PGDCOUN – PG Diploma in Social Work Counselling
31	PGDEOH – PG Diploma in Environmental and Occupational Health
32	PGDDVS – PG Diploma in Development Studies
33	PGDAST – PG Diploma in Applied Statistics
34	PGDHHM – PG Diploma in Hospital and Health Management
35	PGDUPDL – PG Diploma in Urban Planning and Development
36	PGDCA – PG Diploma in Computer Applications
37	PGDAW – Post Graduate Diploma in Animal Welfare
38	PGDCSR – Post Graduate Diploma in Corporate Social Responsibility
39	PGDIDM – Post Graduate Diploma (Digital Media)
40	PGDDC – Post Graduate Diploma (Development Communication)
41	PGDSHST – Post Graduate Diploma in Sindhi-Hindi-Sindhi Translation
42	PGDEME – Post Graduate Diploma in Electronic Media
43	PGDAB – Post Graduate Diploma in Agribusiness
44	PGDMIDI – Post Graduate Diploma in Migration and Diaspora
45	PGDWI – Post Graduate Diploma in Writings from India
46	PGDBLT – Post Graduate Diploma in British Literature
47	PGDNOV – Post Graduate Diploma in the Novel
48	PGDWM – Post Graduate Diploma in Writings from the Margins
49	PGDAML – Post Graduate Diploma in American Literature
50	PGDNLEG – Post Graduate Diploma in New Literature in English
51	PGDVS – Post Graduate Diploma in Vastushastra
52	PGDHRM – Post Graduate Diploma in Human Resource Management
53	PGDFM – Post Graduate Diploma in Financial Management
54	PGDMM – Post Graduate Diploma in Marketing Management
55	PGDOM – Post Graduate Diploma in Operations Management
56	PGDINDS – Post Graduate Diploma in Industrial Safety
57	PGDDE – Post Graduate Diploma in Distance Education

IGNOU Post Graduate Certificate Courses Solved Assignments


1	PGCGI – PG Certificate in Geo Informatics
2	PGCCL – PG Certificate in Cyber Law
3	PGCGPS – PG Certificate in Gandhi and Peace Studies
4	PGCAE – PG Certificate in Adult Education
5	PGCAP – PG Certificate in Agriculture Policy
6	PGCBHT – PG Certificate in Bangla-Hindi Translation
7	PGCMHT – PG Certificate in Malayalam-Hindi Translation
8	PGCPP – PG Certificate in Patent Practice
9	PGCCC – PG Certificate in Climate Change
10	PGCIATIVI – PG Certificate in Information and Assistive Technology for Instructors of Visually Impaired
11	PGCMDM – PG Certificate in Medical Management of CBRNE Disasters
12	PGCINDS – Post Graduate Certificate in Industrial Safety
13	PGCIPWS – Post Graduate Certificate in Inventory Planning and Warehousing for Engineers
14	PGCAR – Post Graduate Certificate in Anuvaad evam Rupantaran mein Snatakottar Pramanpatra

IGNOU Certificate Courses Solved Assignments


1	CAHT – Certificate in Anti Human Trafficking
2	CAL – Certificate in Arabic Language
3	CIB – Certificate in Bee Keeping
4	CBS – Certificate in Business Skills
5	CCLBL – Certificate in Co-operation, Co-operative Law
6	CCITSK – Certificate in Communication and IT Skills
7	CCR – Certificate in Community Radio
8	CCP – Certificate in Consumer Protection
9	CDM – Certificate in Disaster Management
10	CETM – Certificate in Energy Technology and Management
11	CES – Certificate in Environmental Studies
12	CFN – Certificate in Food and Nutrition
13	CIG – Certificate in Guidance
14	CHCWM – Certificate in Health Care Waste Management
15	CAFE – Certificate in HIV and Family Education
16	CHBHC – Certificate in Home Based Health Care
17	CHR – Certificate in Human Rights
18	CIT – Certificate in Information Technology
19	CIHL – Certificate in International Humanitarian Law
20	CMCHN – Certificate in Maternal and Child Health Nursing
21	CNIN – Certificate in Newborn & Infant Nursing
22	CNM – Certificate in NGO Management
23	CNCC – Certificate in Nutrition and Childcare
24	COF – Certificate in Organic Farming
25	CPABN – Certificate in Performing Arts – Bharatnatyam
26	CPAHM – Certificate in Performing Arts – Hindustani Music
27	CPAKM – Certificate in Performing Arts – Karnatak Music
28	CPATHA – Certificate In Performing Arts -Theatre Arts
29	CPF – Certificate in Poultry Farming
30	CSWCJS – Certificate in Social Work and Criminal Justice System
31	CTE – Certificate in Teaching English as a Second Language
32	CTS – Certificate in Tourism Studies
33	CUL – Certificate in Urdu Language
34	CVAA – Certificate in Visual Arts – Applied Arts
35	CVAP – Certificate in Visual Arts – Painting
36	CWHM – Certificate in Water Harvesting and Management
37	CCPD – Certificate of Competency in Power Distribution
38	CFE – Certificate Programme in Functional English
39	CPLT – Certificate Programme in Laboratory Techniques
40	CRD – Certificate Programme in Rural Development
41	CPVE – Certificate Programme In Value Education
42	CTPM – Certificate Programme Teaching of Primary School Mathematics
43	ACISE – Advanced Certificate in Information Security
44	ACPDM – Advanced Certificate in Power Distribution Management
45	CLIS – Certificate in Library and Information Science
46	CKLC – Certificate in Korean Language & Culture
47	ACPSD – Appreciation Course on Population and Sustainable Development
48	CLTA – Certificate Programme on Life and Thought of B.R. Ambedkar
49	CFAID – Certificate in First Aid
50	CTRBS – Certificate in Tribal Studies
51	CSLC – Certificate in Spanish Language & Culture
52	CGDA – Certificate in General Duty Assistance
53	CGCA – Certificate in Geriatric Care Assistance
54	CPHA – Certificate in Phlebotomy Assistance
55	CHHA – Certificate in Home Health Assistance
56	CPY – Certificate Program in Yoga
57	CFL – Certificate in French Language
58	CRUL – Certificate in Russian Language
59	CIS – Certificate in Sericulture
60	CJL – Certificate Programme in Japanese Language
61	CGL – Certificate in German Language
62	CFDE – Certificate in Fashion Design
63	CCH – Certificate in Community Health
64	CPEL – Certificate in Persian Language
65	CPSCM – Certificate in Peace Studies and Conflict Management
66	ACE – Appreciation Course on Environment
67	APDF – Awareness Programme on Dairy Farming for Rural Farmers
68	CSWM – Certificate in Solid Waste Management
69	CMAD – Certificate Program in Mobile Application Development
70	CGAS – Certificate in Gender, Agriculture and Sustainable Development
71	CAPMER – Certificate in Apparel Merchandising
72	CPDT – Certificate in Professional Development of Teachers
73	SSB – Certificate in Communicative Sanskrit
74	CVG – Certificate in Vedic Ganit
75	CGSL – Certificate in Gender in Law
76	CSWATT – Certificate in Solid Wastes Treatment Techniques
77	CCOMO – Certificate in Condition Monitoring
78	CSCDM – Certificate in Smart City Development and Management
79	CSANKALP – Certificate in Skill Acquisition and Knowledge Awareness For Livelihood Promotion
80	CGSCI – Certificate in Gender and Science

IGNOU Ph.D. Courses Solved Assignments


1	PHDEC – Ph.D. in Economics
2	PHDSOC – Ph.D. in Sociology
3	PHDHIS – Ph.D. in History
4	PHDLIS – Ph.D. in Library & Information Science
5	PHDPC – Ph.D. in Psychology
6	PHDJMC – Ph.D. in Journalism & Mass Communication
7	PHDPVA – Ph.D. in Performing And Visual Arts
8	PHDCOM – Ph.D. in Commerce
9	PHDMGMT – Ph.D. in Management
10	PHDES – Ph.D. in Education
11	PHDDE – Ph.D. in Distance Education
12	PHDGDS – PhD in Gender And Development Studies
13	PHDITS – Ph.D. in Inter-disciplinary and Trans-disciplinary Studies
14	PHDDR – Ph.D. In Dairy Science And Technology
15	PHDDV – Ph.D. in Development Studies
16	PHDTS – Ph.D. in Tourism And Hospitality
17	PHDCS – Doctor Of Philosophy Computer Science
18	PHDNS – Ph.D. in Nursing
19	PHDFL – PhD In French
20	PHDVE – Ph.D. in Vocational Education
21	PHDHIN – Ph.D. in Hindi
22	PHDCD – Ph.D. in Child Development
23	PHDHC – Ph.D. in Home Science
24	PHDRD – Ph.D. in Rural Development
25	PHDSW – Ph.D. in Social Work

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Frequently Asked Questions (FAQs)

✅ what is the last date for the submission of the ignou assignment.

It is 30th April 2023 for TEE June 2023.

✅ IGNOU Assignment Weighted and Minimum Marks

Assignments play a big role in IGNOU programs, counting for 30% of your final grade. So, it’s important to work hard on them to get good marks and improve your overall grade. Remember, you must finish your assignments to complete your course. To pass an assignment, you need at least 40% marks. Once you pass, you can fill out the IGNOU Exam Form to take the TEE Examination. For example, if an assignment has 100 marks in total, you need to get at least 40 marks to pass it.

✅ Is IGNOU Assignment Submission Compulsory?

Yes , all IGNOU students must write and submit their assignments to their study center before the deadline. If you don’t submit your assignments, you won’t be allowed to take the Term End Exam organized by IGNOU University. You can use IGNOU Solved Assignments as a guide to help you prepare a great assignment for submission to your center.

✅ Can I Submit IGNOU Assignment Online?

Now, Only a few IGNOU centers are accepting Assignment Submissions online for TEE 2023.

✅ Can I Send IGNOU Assignments by Post or Courier?

No, Candidates have to submit the assignment either through email or personally.

✅ To whom I can Submit IGNOU Assignment?

Coordinator of the Concerned Study Centre of IGNOU.

✅ How to access assignments questions of my ignou course from the Official IGNOU Website?

In order to access unsolved previous year’s question papers of your respective IGNOU Course you can follow below mentioned links. 1. Official IGNOU Website Link – https://www.ignou.ac.in/ 2. Direct Link – https://webservices.ignou.ac.in/assignments/

✅ What is IGNOU?

Indira Gandhi National Open University, known as IGNOU , is a public research university located at Maidan Garhi, New Delhi, India. Named after the former Prime Minister of India Indira Gandhi, the university was established in 1985 with a budget of ₹20 million, after the Parliament of India passed the Indira Gandhi National Open University Act, 1985 (IGNOU Act 1985). IGNOU is run by the central government of India, and with a total active enrollment of over 4 million students, it is the largest university in the world.

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ignou ma economics solved assignment 2021 22 free download pdf

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Minimum Duration: 2 Years Maximum Duration: 5 Years Course Fee: Rs. 13,500 Minimum Age: No bar Maximum Age: No bar

IGNOU M.A Solved Assignment For 2021-22 Session: If you were searching for the IGNOU M.A Semester Solved Assignment for 2021-22 Session then finally you are at the right place as IGNOU M.A Solved Assignment for 2021-22 is now available for download. You can download the PDF files from here.

IGNOU MA Solved Assignment For 2021-22 Session

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IGNOU MEC Solved Assignment 2022-23 MA In Economics Free Download Pdf

Are you a student of IGNOU MEC Course Looking for IGNOU MEC Solved Assignment 2022-23 PDF? Look no further This is The Right Place to Get IGNOU MA In Economics Solved assigment 2022-23.Get better grades with our assignments! ensuring that our IGNOU MEC Solved Assignment 2022-23 meet the highest standards of quality and accuracy.We will help all candidates to prepare the correct assignments which they need to submit at IGNOU Study center.

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Ignou mec first year solved assignment.


	Micro Economic Analysis
	Macro-Economic Analysis
	Quantitative Methods for Economic Analysis
	Economics of Growth and Development
	Indian Economic Policy
	INDIAN ECONOMIC POLICY

IGNOU MEC Second Year Solved Assignment



	Public Economics
	International Trade and Finance

	Economics of Social Sector and Environment
	Research Methods in Economics

	Project Work- MECP-101
	Econometric Methods
	Actuarial Economics: Theory and Practice

	Financial Institutions and Markets
	Computer Applications in Economic Analysis
	Women In The Economy
	Gender Issues In Work, Employment, And Productivity
	Development: Issues And Perspectives
	Public Policy and Analysis
	Electronic Governance

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You need to submit all the assignments within the stipulated time for being eligible to appear in the term-end examination. The completed assignments should be submitted as per the following schedule.

Date will be extended according to IGNOU notice

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Questions paper link is given below

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IGNOU Assignment Front Page:- Here you can download the assignment front page format in word & PDF download. You can easily download the assignment design file and edit it as per your need. You can also find these files in your Microsoft Office. Instructions to design your IGNOU Assignment Cover page The first page of the assignment is very important. It must be attractive and at the same time, it must follow the format prescribed by the University. Here are some guidelines that will help you to make your first page of the assignment flawless exactly like the format issued by the University on its official website. The first page must include the following information.

Roll number
Assignment number
Name of the course
Study Centre
Date of submission
Phone Number
Your Signature

The assignment must be presented on an A4 size sheet . And it must be handwritten by the students in any course. The answers can be written on both sides of the paper. While writing the answers the students can only write the question number rather than writing the whole question. But it is best to write the whole question so that the understanding is better.

Note :- You can not submit Printed or Typed assignments. IGNOU only accepts Handwritten assignments.

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FAQs Related to IGNOU Assignment Front Page Format

Q1. is it necessary to use a printed ignou assignment front page .

Ans:- No, You can use handwritten IGNOU Assignment front page format. But, You need to make the Assignment front page in the prescribed format by IGNOU and it should contain all the information.

Q2. Can I use the Handwritten IGNOU Assignment front page format?

Ans:- Yes, But you need to make it neat and clean. also, Assignment Cover page should be in the prescribed format by IGNOU and should contain all the information

Q3. What are the required details to fill in IGNOU Assignment FrontPage?

Ans:- These details should be present on your assignment front page

Q4. Which Paper should be used for IGNOU Assignments?

Ans:- You should use A4 Sheets for your assignments

Q5. Can I submit typed and printed assignments?

Ans:- No, only Handwritten assignments are accepted by IGNOU. Visit ignouassignments.in for the Assignment, Previous year’s question papers, Exam details, Notifications, and many more. If you need more question papers or assignments comment down.

IGNOU MSO Solved Assignment 2022-23 MA Sociology Download PDF

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BCOE-142: Management Accounting

Ignou solved assignment solution for 2021-22, if you are looking for bcoe-142 ignou solved assignment solution for the subject management accounting, you have come to the right place. bcoe-142 solution on this page applies to 2021-22 session students studying in bcomg, bbaril, diril courses of ignou., looking to download all solved assignment pdfs for your course together, bcoe-142 solved assignment solution by gyaniversity.

Assignment Code: BCOE-142/TMA/2021-22

Course Code: BCOE-142

Assignment Name: Management Accounting

Year: 2021-2022

Verification Status: Verified by Professor

Maximum Marks: 100

Note: Attempt all the questions.

Section – A

Q-1 Define management accounting. Describe its objectives and nature. (2+4+4)

Ans ) "A value-adding continuous improvement process of planning, designing, measuring, and operating both non-financial information systems and financial information systems that guides management action, motivates behaviour, and supports and creates the cultural values necessary to achieve an organization's strategic, tactical, and operating objectives," according to the Institute of Management Accountants USA.

The objectives of management accounting are:

Helps in planning and formulating management policies.

Interpretation of financial data available.

Helps in decision making.

Helps in controlling performance.

Helps in organizing.

Helps in reporting.

Helps in coordination of operations.

The nature of management accounting:

Management Accounting is a decision-making foundation: Management Accounting aids management in formulating policies and making day-to-day decisions. Management Accounting presents facts to top managers in a meaningful way that aids their decision-making.

Management accounting is a futuristic idea in which historical data from Financial Accounting and Cost Accounting is used to make future goals. It filters data and delivers only the information needed for specific decision-making.

Management accounting is selective in nature: only relevant data is considered by management accountants. It is effectively examined and given to top executives.

Management accounting is a method that follows a set of steps: Using historical data, management accounting examines many variables to determine the difference between the budgeted and actual amounts. It is a method of planning and controlling that is systematic.

There are no explicit reporting requirements: It can be provided in any format to provide useful information to decision-making authorities. Data can be given in the most appropriate format for the person or topic in question.

Q-2 What are the features of cost control? Explain its advantages and disadvantages. (2+4+4)

Ans ) The features of cost control are:

It's an endeavour to keep expenditures under control.

It is a continuous process that begins with the formulation of standards and the preparation of budgets in order to establish a target, and then continues with the comparison of actual results to these criteria.

To identify the discrepancies that must be corrected, a continual cost control report is required.

It serves as a motivator and encouragement to staff in order to reach budgetary targets and keep costs under control.

It is not just concerned with lowering costs, but also with maximising resource use in order to achieve greater results with the same resources.

Advantages of Cost Control

By addressing variations between real and expected standards, cost control aids in achieving the expected return on capital spent in a company.

With the company's limited resources, cost control leads to higher production standards.

Cost control lowers prices or attempts to maintain them by lowering costs.

Cost control leads to resource efficiency.

It improves a company's profitability and competitiveness.

It improves the company's creditworthiness.

It prospers and improves the industry's economic stability.

It boosts the company's sales while maintaining employment levels.

Disadvantages of Cost Control

It diminishes a company's flexibility and ability to improve processes.

It stifles creativity by focusing on meeting pre-determined standards.

Setting standards necessitates the use of qualified professionals.

It lacks imagination since it is preoccupied with adhering to present guidelines.

It does not result in a rise in standards.

Q-3 What is trend analysis? Discuss various trends to look for in the review of financial statements. (10)

Ans ) Trend analysis is essential for spotting a borrower's future difficulties. This is critical for both the initial examination of a loan application and ongoing monitoring of a loan that has already been disbursed. Although both strong and weak organisations may have shown some of the same trends, a pattern of many negative trends suggests a potential problem that needs to be investigated further. The following is a general discussion of some trends to look for in the review of financial statements:

A decreasing level of cash or cash as a percentage of total assets could indicate a declining cash position. Look for changes in deposit activity, uncollected funds withdrawals, and decreased average monthly balances, among other things.

Slowing receivables collection: This could be due to company diversions, neglect, or changes in collection policies, among other things.

Accounts receivables have increased significantly: This could be expressed in terms of dollars, percentages of assets, or accounts receivable from a particular customer (need ageing of accounts receivable to determine).

Rising inventories: either as a percentage of total assets or as a dollar quantity. This could indicate a desire to unload excess or outmoded goods, a lack of purchasing attention, a slowing of sales, and so on.

Inventory turnover is slowing, which could signal a sales slowdown, overbuying, production issues, and/or issues with the company's purchasing strategies.

Changes in sales terms/policies: Look for shifts from cash to instalment sales, leasing rather than selling, and other similar changes.

A drop in liquid assets: This could be a dollar drop or a drop in current assets as a percentage of overall assets. A business may have trouble meeting current liabilities as current assets drop or become less liquid.

Changes in fixed asset concentration: A decrease could suggest that money required to purchase fixed assets are being diverted to other uses. When fixed assets are increased at the expense of other assets or operational needs, this can be problematic.

Asset revaluation: An asset revaluation on the financial accounts must be substantiated. It has an influence on the company's financial image if it is not warranted.

Changes in asset liens: New subordinated debt should be a cause for concern. It could be a sign of a worsening financial position.

A high or rising concentration of intangible assets: Intangible assets have a tough time determining their worth. In most cases, intangible assets are excluded from the financial analysis

Q-4 What are the objectives of budgeting? Describe its advantages and limitations. List the essentials of effective budgeting (2+3+3+2)

Ans ) The objectives of budgeting are:

Controlling costs and increasing revenue, hence maximising profit, in order to determine profit at various levels of production and the ideal production level.

To run production activities in an efficient manner by eliminating the possibility of a production process interruption owing to a lack of material, labour, or other factors.

To bring about coordination between diverse operations of an organisation, which is critical to its success.

To include measures for calculating and analysing deviations from budgeted results, so that accountability can be assigned and control measures/actions done.

To ensure that actions conducted are in line with the objectives, and to take appropriate corrective action if necessary.

To forecast short- and long-term financial circumstances in order to improve financial position and working capital management.

Advantages of Budgeting

Budgeting ensures that resources are used to their full potential in order to maximise profits.

Budgeting raises awareness of the commercial operation at all levels of management during the goal-setting process.

Budgeting aids in improved coordination between various business/organizational functions/activities and, as a result, better understanding between various functions.

Budgeting is a self-examination and self-criticism process that is critical to any organization's performance.

Budgeting paves the way for upper management's active participation and support.

Budgeting enables an organisation to set its objectives and mobilise its resources to achieve them.

Budgeting encourages the efficient use of resources and fosters a cost-conscious mentality throughout the organisation.

It establishes the foundation for evaluating the performance of several departments as well as various production functions.

Disadvantages of Budgeting

Forecasting, planning, and budgeting are not exact sciences, and any budgeting strategy involves some degree of judgement.

The total support and enthusiasm supplied by senior management is the most basic condition for budgeting success. If it is missing at any point, the entire system will come crashing down.

Budgeting should be followed by effective control action; however, many organisations fail to do so, defeating the objective of budgeting.

Installing a budgeting system is a lengthy procedure that takes time.

It is merely a source, not a target, and hence cannot substitute for management, as it is only a management tool. As a result, the budget should be viewed as a servant rather than a master.

It necessitates experienced manpower, technical staff, analysis, and control, among other things, and thus is an expensive undertaking.

Q-5 Explain the concept of standard costing. Discuss prerequisites for the success of the system of standard costing. (2+8)

Ans ) Standard costing is a technique for determining standard costs and comparing them to real expenses in order to determine the causes of the differences so that corrective action may be performed right away. Standard costing is defined as "the development of standard costs and applying them to assess variations from actual costs and analysing the causes of differences with a view to maintaining maximum efficiency in production," according to the Charted Institute of Management Accountants in London.

The prerequisites for the success of the system of standard costing are:

Establishment of Cost Centres: A cost centre is a location, person, or piece of equipment for which costs can be calculated and linked to cost units. A personal cost centre is one that deals with people, while an impersonal cost centre is one that deals with things like location or equipment. Cost centres are established to determine and control costs. It is important to note who is responsible for which cost centre when establishing cost centres. In many circumstances, each department or function will create a natural cost centre, however each department or function may have multiple cost centres. In a manufacturing department, for example, there could be six machines, each of which could be categorised as a cost centre. Cost centres are required for the establishment of standards and the analysis of deviations.

Account classification: Accounts are classified to serve a specific function. It's possible to categorise by function, revenue item, or asset and liability item. Accounts are collected and analysed more quickly using codes and symbols.

Types of Standards: A standard is the level of achievement that management accepts as the foundation for determining standard expenses. The standards are divided into four categories. They are as follows:

Ideal standard

Expected standard

Normal standard

Basic standard

Setting Standard Costs: The accuracy and reliability of the standards are critical to the success of a standard costing system. As a result, when creating standards, every activity should be considered. The number of employees involved in standard-setting will be determined by the size and nature of the company. A special person should be tasked with the task of establishing standards.

Section – B

Q.6 Describe material mix variance with the help of an illustrative example. (6)

Ans ) Material Mix Variance is the portion of the material usage variance that results from a discrepancy in the standard and actual composition of the material mixture. It signifies that the source of variance is due to a difference in the actual material mix ratio compared to the standard material mix. The fluctuation is due to a change in the materials mix utilised in the manufacturing process. Material mix variance can occur in businesses where a variety of raw materials are used to create a finished product. Chemical and rubber industries, for example, are examples.

Material Mix Variance is calculated as follows:

Material Mix Variance = (Revised Standard Quantity – Actual Quantity) × Standard Price

Revised Standard Quantity = Standard Quantity for each material / Total Standard Quantity for all material x Total Actual Quantity for all material

RSQ = Total Actual Quantity × Standard Ratio

If the actual quantity is more than revised standard quantity, an adverse variance will occur and vice versa.

Material mix variance may arise due to the following reasons:

i) The price of materials paid differs from the regular price.

ii) Delay in raw material delivery

iii) One or more of the mix's components are unavailable.

iv) Failure to purchase materials on schedule.

v) Inability of the manufacturing department to use the correct blend.

vi) The actual mix may differ from the standard mix, and so forth.

Q.7 With the help of a suitable illustrative example, explain the concept of marginal cost and marginal costing. (6)

Ans ) The ‘marginal cost' is defined as the amount by which the aggregate costs change if the volume of output is increased or decreased by one unit at any given volume of output. A unit can be a single article, a batch of articles, or an order in this context. It is the variable cost of a single product or service unit.

"The determination of marginal costs and the effect on profit of changes in volume or type of output by discriminating between fixed and variable costs," according to the definition of marginal costing. The concept of marginal costing is based on the behaviour of expenses that vary depending on the amount of production.

Illustration

From the following particulars find out the amount of profit earned during the year using the marginal costing technique:

As a result, the marginal costing technique posits that the difference between the aggregate value of sales and the aggregate value of variable expenses, or marginal costs, generates a fund (referred to as contribution) to cover fixed costs, with the remainder being profit. The concept of contribution is a very important tool for managers when making decisions.

Q.8 What is Break Even Point? Calculate the breakeven point from the following information: (2+4)

Selling price = Rs. 3 per unit

Variable cost = Rs. 2 per unit

Fixed cost = Rs. 90,000

Estimated sales for the period = 100,000 units or Rs. 300,000

Ans ) Charles T. Horngren define it, “the break-even point is that point of activity (sales volume) where total revenues and total expenses are equal, it is the point of zero profit and zero loss.”

Suppose the units to be produced and sold at break-even point is Q, then

Sales – Variable Costs = Contribution = Fixed Costs

3 Q – 2 Q = 90,000

Q = 90,000 units

When we produce and sell 90,000 units, then total sales revenue is Rs. 2,70,000 (90,000 units Rs. 3) and total cost is Rs. 2,70,000, (VC Rs. 2 × 90000 units = 1,80,000 + F C Rs. 90,000)

Let us calculate the break-even point with the help of above equations by using the information given above:

BEP (in units) = Fixed Costs / SP – VC

= Rs. 90,000 / Rs. 3 – Rs.2

= 90,000 units.

BEP (in Value) = Fixed Costs × Selling Price / SP – VC

= Fixed Costs × Selling Price / Contribution per unit

= Rs. 90,000 x Rs. 3 / Rs. 3 – Rs. 2

= Rs. 2,70,000

It shows that a firm will be at a break-even point when it is producing and selling 90,000 units or having a sale of Rs. 2,70,000.

Q.9 Discuss internal and external factors influencing pricing decision. (6)

Ans ) Internal factors can be managed. These elements play a significant effect in price decisions. Organizational factors are another name for them. These elements must be familiarised and well understood by the manager who is responsible for setting price and formulating pricing policies and plans. Internal factors that influence price decisions include:

Top-Level Management: Top-level management has complete control over price concerns. The marketing manager's job is primarily administrative. Top-level management's mindset is reflected in pricing structures as well.

Marketing Mix Components

Product differentiation can be described as the degree to which a company's product is seen to be distinct from those offered by close competitors, or the amount to which the product is superior to those offered by competitors in terms of competitive advantages.

Company Objectives and PLC Stages

Product Excellence

Brand Image and Reputation in the Product Market Share Category

External factors are also known as environmental or uncontrollable factors. External factors are more powerful than the internal factors. The external factors influencing pricing decision are:

Competition for Product Demand

Price of Raw Materials and Other Inputs: If the price of raw materials rises, the company will have to raise its selling price to compensate for the higher costs.

Buyers' Attitudes

Government Regulations and Restraints: A company's pricing policies cannot be based on government-imposed rules and regulations. At least 30 Acts have been enacted by governments to protect the interests of customers. Among them, a few are directly tied to pricing issues.

Codes of Conduct or Ethical Considerations

Seasonal Demand: Seasonal demand exists for several products. Demand is strong during peak season, while it is significantly lower during slack season. The organisation adjusts its price level and pricing practises to balance demand or minimise seasonal demand variations.

Situation of the Economy.

Q.10 Explain the uses of the responsibility accounting. (6)

Ans ) The uses of the responsibility accounting are:

Performance Evaluation: When a manager is held accountable for everything he does, he becomes extra cautious. The information provided by the responsibility accounting system assists the management in controlling operations and evaluating the performance of subordinates.

Delegating Authority: It is difficult for large corporations to survive without adequate delegation of authority. Responsibility accounting, by its very nature, facilitates this.

The use of accounting information for planning and control is known as responsibility accounting. When managers are aware that they are being assessed, they are motivated to put their all into reaching the goals that have been established for them. It functions as a powerful stimulant.

Corrective Action: If a person's performance is subpar, he or she must be identified. Corrective action can only be implemented when the erring subordinate has been identified. Corrective action becomes easier under responsibility accounting because areas of authority are clearly defined.

Management by Objectives: Prior to the start of the period, the heads of divisions and departments are given specific objectives. They are held accountable for meeting these objectives. Excessiveness is rewarded while shortfalls are penalised.

Management by Exception : This type of performance reporting focuses on departures from the plan. The concept pervades the responsibility accounting. It aids managers by allowing them to focus their efforts on the big differences with the greatest opportunity for development.

High morale and efficiency: Knowing that awards are tied to performance is a huge morale booster. If an operational foreman is judged based on decisions to which he was not a party, he will be disappointed.

Section – C

Q.11 Distinguish between the following: (10)

a) Cost accounting and management accounting

Ans ) The differences between cost accounting and management accounting are:

b) Reserves and provisions

Ans ) The differences between Reserves and provisions are:

A provision is a charge against profits, whereas a reserve is merely a profit appropriation.

A provision is made to meet a known liability whose amount is unknown, whereas a reserve is made to enhance the financial situation and to meet any contingencies that may arise.

On the assets side, a provision is indicated as a deduction, but a reserve is shown separately on the liabilities side.

The money set aside as a provision is never invested outside of the company, whereas reserves are allowed to be invested outside of the company.

Provision is a component of divisible earnings, however it cannot be used to distribute dividends, whereas reserves (income) are always available for distribution as dividends.

Provisions must be made regardless of profit or loss, but reserves must be made only when profit is made.

c) Price variance and volume variance

Ans ) The differences between Price variance and volume variance are:

Direct costs make up a small percentage of the entire cost of the product. As a result, direct expense variance is rarely calculated. Because direct expenses are usually variable, the direct expense variance can be estimated in the same way as the variable overhead variance.

The difference between the actual amount sold or eaten and the budgeted amount projected to be sold or consumed, multiplied by the standard price per unit, is referred to as a volume variance. This variation is used as a broad indicator of whether a company is producing the expected amount of unit volume.

d) Labour Idle Variance and Labour Mix Variance

Ans ) The differences between Labour Idle Variance and Labour Mix Variance are:

Idle time variance in the workplace is a sub variance of labour efficiency variant. It is the standard wage paid during idle hours owing to unusual circumstances such as strikes, lockouts, machinery breakdowns, power outages, raw material shortages, and so on. The abnormal idle time should be distinguished from the labour efficiency variance since it is caused by factors outside the workers' control. Otherwise, the workers' inefficiencies will be exposed.

Gang Composition Variance is another name for Labour Mix Variance. It is a part of labour efficiency variance and is similar to Material Mix variance. Only when two or more different categories of workers are employed, and the composition of real grade workers differs from the standard composition of workers, does labour mix variance occur. It's possible that the shift in labour composition is due to a scarcity of one type of worker. This variation indicates how much of a difference in labour costs there is owing to changes in labour composition.

Q.12 Write short notes on the following: (10)

a) Fixed Overhead Variances

Ans ) The entire fixed overhead variation is represented by Fixed Overhead Variance, also known as fixed overhead cost variance. Actually, it's the difference between the charged standard fixed overhead and the real fixed overhead. The treatment of these variances differs from that of the variable overhead variable because fixed overheads are incurred regardless of output levels and do not change. These must be allocated to production on a regular basis. Regardless of actual activity, the standard recovery rate is determined by multiplying the budgeted fixed overhead by the budgeted or typical volume. It could be based on usual volume, which could range significantly from actual amount or even time taken.

b) Profit-Volume Ratio

Ans ) The contribution to sales ratio, often known as the profit volume ratio, is a relationship between contribution and sales. It is the proportion of contribution per product to product turnover. Mathematically,

P/V Ratio = Sales – Variable Cost / Sales

= Contribution / Sales

= 1 – Variable Cost / Sales

= Fixed Cost + Profit / Sales

= Change in contribution / Change in sales

= Change in Profit / Change in sales

The profit-to-volume ratio shows how stable the company's product is. Profit volume analysis is used to assess break even for a product or a collection of items, as well as to see how profit changes as price, volume, costs, or any combination of these changes are made. However, the P/V graph does not demonstrate how cost changes when production levels change. The profit volume ratio and contribution are inextricably linked.

c) Sales Mix Decisions

Ans ) Profit is calculated by deducting fixed costs from contribution in marginal costing. It implies that management should make every effort to maximise the contribution. When a company develops a range of product lines, the issue of finding the greatest sales mix arises. The optimal sales mix is the one that generates the most revenue. The products that contribute the most should be kept, and their production should be enhanced in order to meet demand. Depending on the situation, products that contribute less should be lowered or discontinued.

d) Environmental Accounting

Ans ) The contribution of accountants to environmental sensitivity in organisations is defined as environmental accounting. It became popular in the 1990s. The emphasis on the accountancy profession's social duties is not new, having been brought to attention by the social accounting discussion of the 1970s. The accountancy profession's social consciousness was beginning to gain traction. It aimed to extend accountability to a wide range of stakeholders by requiring the disclosure of social data in company annual reports. Accounting's accountability duty was thought to be achieved by reporting (financial and social) data that stakeholders would find useful in making decisions.

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IGNOU MA History (MHI) Solved Assignments 2021-22

1.1.1 IGNOU MHI 1st Year Assignments Free Download (in English & Hindi Medium)
1.2.1 IGNOU MHI 2nd Year Assignments Free Download (in English & Hindi medium)
2 Last Date of Ignou MA History Assignment submission
3 Guidelines to write IGNOU MA History Solved Assignments
4 How to obtain IGNOU MA History first & second Year Solved Assignments?

IGNOU MA History Solved Assignments 2021-22

Students of Indira Gandhi National Open University who are pursuing Master degree in History have to submit Ignou MA History solved assignments to complete their courses.

They can download Tutor Marked assignments in both English & Hindi medium from the official website for the session 2021-22.The Ignou MHI assignments can be downloaded in any of the medium as per the requirement.

For MHI Solved Assignments, Whatsapp at: 7428482160

The details of Ignou MA History assignments has been mentioned below:

Programme Name: Master Degree Programme in History
Programme Code: MHI
Validity of Assignment: These assignments will remain valid for July 2021 and January 2022 session.

There are two sections of questions in each Ignou MA History assignment 2021-22 i.e. Section A and Section B.

In section A, there are 20 marks questions each. For 20 marks question, the word limit to write answer is 500 each.

In Section B, the questions are of 10 or 20 marks each. the word limit for 10 marks questions is 250 words each.

IGNOU MEG solved assignments
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IGNOU MHI First Year Solved Assignments 2021-22

The students have to prepare the solved assignments for the Core Courses in the first year.The code and name for the courses for which assignments have to be submitted by students in the first year has been mentioned below:


MHI-01 : Ancient and Medieval Societies
MHI-02 : Modern World
MHI-04 : Political Structures in India
MHI-05 : History of Indian Economy

The maximum marks for each assignment is 100. The university gives 30% weightage to these assignments.

It means the 30% of the total marks obtained by the students in the assignments will be added in the total marks of the course.

Therefore total marks for any course will be combination of 70% theory and 30% assignment marks.

IGNOU MHI 1st Year Assignments Free Download (in English & Hindi Medium)

Students can easily download Ignou MA History 1st year assignment question papers free of cost from the university official website.They do not have to pay any charges or fee for that.

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Assignment Code: MHI-001,002,004,005 /TMA/2021-22
First Year Assignment – Download Link

IGNOU MHI 2nd Year Solved Assignments 2021-22

In the second year of Ignou MA History programme, students have to submit solved assignments for the following elective courses:

MHI-03: Historiography
MHI-06: Evolution of Social Structures in India Through the Ages
MHI-08: History of Ecology and Environment: India
MHI-09: Indian National Movement
MHI-10: Urbanisation in India
MPSE-003: Western Political Thought (From Plato to Marx)
MPSE-004: Social and Political Thought in Modern India

IGNOU MHI 2nd Year Assignments Free Download (in English & Hindi medium)

Students can easily download Ignou MA History 2nd year assignment question papers free of cost from the university official website.They do not have to pay any charges or fee for that.

The university also send the hard copy of MHI second year assignments at the physical communication address of student. In case, if anyone do not receive it, he/she may download it here…

Assignment Code: MHIE-003,006,008,009,010, MPSE-003,004 /AST/TMA/2021-22
Second Year Assignment – Download Link

Last Date of Ignou MA History Assignment submission


For July 2021 Batch	31st March, 2022	To, The Coordinator of the Study For students admitted in Centre allotted to you
For January 2022 Batch	30th September, 2022

Students have to submit the solved assignments of Ignou MA History programme in both first and second year for the courses which requires it. Let’s discuss about these courses…

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