Gauhati University - M.Com Distance Syllabus: Financial Management and Control


2.9. A Financial Management and Control
Unit I: Introduction to Financial Management- objectives, nature and scope of finance function, components of financial system.

Unit II: Financing Decision- operating and financial leverage, capital structure theories, Net income approach, net operating income approach, traditional approach, factors affecting capital structure, optimal structure, over capitalization and under-capitalization.

Unit III: Working capital management, estimation of working capital requirements, working capital
policy-conservation, moderate and aggressive, cash management, receivables management, financing current assets-sources, regulations of bank finance and recommendation of various committees.

Unit IV: Long-term investment decisions-principles and methods of appraisal- concept and measurement of cost of capital-risk and return analysis of capital investments. Computation of various types of return.

Unit VI: Inflation and financial management, effects of inflation on current assets, fixed assets, liabilities working capital and profit, inflation and capital budgeting.

Unit VII: Constituents and preparation of project Report: contents, evaluation of projects and techniques of evaluation.

0/Post a Comment/Comments

Kindly give your valuable feedback to improve this website.