Financial Management TYBCOM Semester VI

 Business Management - Paper VI

 Financial Management

TYBCOM Semester VI

Content:

1. Capital Budgeting and Evaluation Techniques (11 Lectures)

l Capital Budgeting - Meaning and Importance

l Evaluation Techniques

l Pay-back Method and ARR

l NPV and Profitability Index

l Choice of Evaluation Techniques, Uses and Limitations

2. Working Capital Management (11 Lectures)

l Working Capital - Meaning and Importance

l Factors Determining Working Capital Requirements, Working Capital Cycle

l Classification of Working Capital - Gross and Net Working Capital, Permanent and Variable Working Capital, Positive and Negative Working Capital, Cash and Net Current Assets Concept of Working Capital

l Management of Working Capital

l Estimation of Working Capital Requirement

3. Receivable Management, Cash Management and Marketable Securities Management (12 Lectures)

l Receivables Management - Meaning and Importance, Aspects of Receivable Management, Credit Policy and Credit Evaluation

l Control of Accounts Receivables - Day's Sales Outstanding, Ageing Schedule, ABC Analysis

l Cash Management - Meaning, Motives of Holding Cash, Ways of Speeding up Cash Collections

l Preparation of Cash Budget

l Understanding the Role of Marketable Securities in Corporate Financial Management

4. Basic Principles of Cost Accounting (11 Lectures)

l Cost Accounting - Meaning, Classification of Costs and Non-Cost Items

l Preparation of Cost Sheet

l Marginal Costing - Meaning, Features, Advantages and Limitations of Marginal Costing

l Break-even Analysis

l Application of Marginal Costing