Financial Management Book B.Com 3rd Sem UOR

Syllabus

UG0202-EFM-63T-201: Financial Management

UNIT-I

Financial Management: Meaning, Scope, Importance and Limitations.

Financial Planning: Objectives, Significance and Factors affecting Financial Planning.

Analysis of Financial Statements- Income Statement and Balance- Sheet, Techniques of Financial Analysis.

Ratio Analysis: Meaning and classification of Ratio- Liquidity Ratio, Activity Ratios, Profitability Ratios and Capital Structure Ratios.

UNIT-II

Working Capital Management: Concept and Significance, Determinants and Estimation of working capital, Adequate working capital: Merits and Demerits.

Management of Inventory: Meaning, Importance, Techniques of Inventory control. Management of Cash, Receivables and Marketable Securities. Sources of Finance: Short-term and Long-term. Time Value of Money.

UNIT-III

Capital Structure and Capitalization: Meaning, concept, difference between capital structure and capitalization, factors affecting capital structure, optimum capital structure and theories of capital structure. Leverages: Operating, Financial and Combined leverages.

Cost of Capital: Significance, Computation of Cost of Debt Fund, Preference Share Capital, Equity Share Capital, Retained Earnings and Weighted Average Cost of Capital.

UNIT-IV

Capital Budgeting: Meaning, importance, limitation, process and techniques of Capital Budgeting. Dividend and Dividend policy: Meaning, Forms of dividend, theories of dividend, Factors affecting dividend policies.

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