Financial Management TYBCOM Semester VI Manan Prakashan

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