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Thursday, December 20, 2018

Dibrugarh University - M.Com (Final Year): Financial Management Syllabus


Course No. Com – 201
FINANCIAL MANAGEMENT
Marks: 80
Block – 1: Introduction to Financial Management                                                     Marks – 16
Unit – I: Financial Management: The New Concept of Finance.
Unit – II: Evolution of Financial Management: Traditional Concept of Finance, Transition to the New Approach, Social Responsibility.
Unit – III: Assumptions Underlying the Financial objectives: Assumptions underlying the financial objectives.

Block – 2:  Financial Statements                                                                                   Marks – 16
Unit – I: financial statements: Analytical Process, Basic procedures, Comparative Analysis, Common Size Analysis.
Unit – II: Ratio Analysis: Types of Ratios: Liquidity Ratio, Profitability Ratio, Financial Leverage Ratios, Activity Ratios, DuPont System of Financial Analysis.

Block – 3: Introduction to Long-Term Finance                                                            Marks – 16
Unit – I: Ordinary Shares: Ordinary Shares, Reporting of Ordinary Shares, Features of Ordinary Shares.
Unit – II: Equity Financing : Pros and Cons of Equity Financing, Public Issue of Equity, Rights Issue of Equity Shares, Pros and Cons of Rights Issue.
Unit – III: Debentures : Types of Debentures, Features, Pros and Cons.
Unit – IV: Preference Shares : Features, Pros and Cons.
Unit – V: Terms Loans : Features of Term Loans.

Block – 4:  Short –Term Financing                                                                               Marks – 16
Unit – I: Trade Credit: Credit Terms, Stretching Account Payable.
Unit – II: Accrued Expenses and Deferred Income: Accrued Expenses Deferred Income.
Unit – III: Commercial Paper
Unit – IV: Bank Credit Arrangement: Single-Payment Loan, Line of Credit, Committed versus, Uncommitted Credit Lines Compensation for Credit Lines, Revolving Credit Agreement, Term Loan, Letter of Credit.
Unit – V                : Unsecured Borrowing and Secured Borrowing: Unsecured Borrowing, Secured Borrowing.
Unit – VI: Commercial and Captive Finance Companies: Captive Finance Companies.

Block – 5: Financial Derivatives                                                                                Marks – 16
Unit – I: Basic Financial Derivatives: Options Footers Swap Participants and functions.
Unit – II: Global Derivatives Markets: Global Derivatives Recent Trends exchange- trade vs. OTC Market.
Unit – III: Emerging Derivatives Market Structure in India: Market Structure, Forward Contracts.

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