Financial Management Syllabus (201) | M.Com (Final Year DODL)

Dibrugarh University M.Com Final Year Syllabus (DODL)
Subject: FINANCIAL MANAGEMENT
Course No. Com – 201
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. 

Also Read: M.Com Final Year Syllabus DODL

201: Financial Management

202: Marketing Management

203: Research Methodology and Statistical Analysis

Group A (HRM Speciality)

204A: Human Resource Management

205A: Industrial Relations

Group B (Banking Speciality)

204B: Indian Financial System

205B: Financial Services