IGNOU MTTM-104 Assignment 2026
Accounting and Finance in Tourism
Last updated by IGNOU: 09 Sept 2026. Guide written from the official PDF on 19 Oct 2026, 04:02 pm.
| Course code | MTTM-104 |
|---|---|
| Course title | Accounting and Finance in Tourism |
| Programme | MTTM_NEWMTTM_NEW |
| Assignment code | MTTM-104/TMA/2026 |
| Session | July 2026 |
| Maximum marks | 100 |
| Weightage | 30% |
| Last date (June exam) | — |
| Last date (December exam) | 30 Sept 2026 |
| Medium | English |
About the MTTM-104 assignment
The MTTM-104 assignment covers accounting information, financial records, profit analysis and financial statements in tourism enterprises. It also explores cash flows, cost classification, costing methods, budgeting and the use of cost-volume-profit analysis in business decisions.
This tutor-marked assignment contains ten questions, of which you must attempt any five. Each question carries 20 marks and requires an answer of about 500 words. The assignment totals 100 marks, and the official listing gives it a weightage of 30%.
What the assignment asks
| Question | Marks | Topic |
|---|---|---|
| Q1 | 20 | Explain how accounting information supports managerial decisions, using examples from different tourism businesses. |
| Q2 | 20 | Describe an Accounting Information System and explain its main components and functions. |
| Q3 | 20 | Explain the roles of key accounting books and the trial balance, illustrating transaction recording and summarisation through a travel business example. |
| Q4 | 20 | Discuss how gross, operating and net profit help assess tourism business performance and guide improvements in profitability. |
| Q5 | 20 | Explain the purpose, main components and preparation principles of a balance sheet. |
| Q6 | 20 | Define funds flow and cash flow statements and discuss the value of cash-flow analysis for tourism businesses facing seasonal demand and receipts. |
| Q7 | 20 | Explain cost categories in tourism and hospitality and their relevance to managerial decisions. |
| Q8 | 20 | Compare absorption costing and marginal costing and examine their usefulness in tourism management decisions. |
| Q9 |
Assignment details and PDFs come from IGNOU's official website; the guide is a summary of the official PDF. Always check the latest instructions and last dates on ignou.ac.in or with your Regional Centre before submitting.