06ME768-Financial Management and Accounting |
PART – A |
UNIT I: |
INTRODUCTION TO FINANCIAL MANAGEMENT: Forms of
organization, direct and indirect taxes. Statutory Registration- excise Duty,
central sales tax, VAT, service tax, international fund availability.
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UNIT II: |
RISK AND REQUIRED RETURN: Risk and return relationship, methods
of measuring the risk, Business risk, financial risk, calculation of expected
rate of return to the portfolio, numerical problems.
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UNIT III: |
WORKING CAPITAL MANAGEMENT: Definition, need and factors
influencing the working capital requirement. Determination of operating
cycle, cash cycle and operating cycle analysis. Calculation of gross working
capital and net working capital requirement.
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UNIT IV: |
LONG TERM FINANCING: Raising of finance from primary and
secondary markets. Valuation of securities, features of convertible securities
and warrants. Features of debt, types of debt instruments, return on
investment(ROI) and credit rating of units. Shares, debentures.
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PART – B |
UNIT V: |
INTRODUCTION: Book keeping – systems of book keeping, journal and
ledger posting. Financial Statement, Preparation of Trial balance, profit and
Loss Account, Balance Sheet with adjustments.
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UNIT VI: |
RATIO ANALYSIS / ACCOUNTING RATIO: Liquidity ratio – Current
ratio, quick ratio, turnover ratio, capital structure ratio- Debt – equity ratio,
Coverage ratio, Profitability ratio, Profit margin, Return on assets, Activity
ratios – Inventory turnover ratio, Debtors Turnover ratio. Preparation of the
balance sheet from various ratios. Analysis of any one published balancedsheet
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UNIT VII: |
COSTING: Classification of cost, preparation of cost sheet, absorption and
variable costing, job costing, process costing. Classification of the variances
analysis – material, labour and overhead variances.
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UNIT VIII: |
BUDGETING: Types of budgets – Flexible budgets, preparation of cash
budgets, purchase and production budgets and master budget, Budgetory
control, advantages & limitations of budgeting.
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REFERENCE |
TEXT BOOKS: |
1. Financial Management, Khan & Jain, text & problems TMH
ISBN 0-07-460208-A. 20001
2. Financial Accounting, Costing and Management Accounting, S.
M. Maheshwari, 2000
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Reference Books |
1.Financial Management, I. M. Pandey, Vikas Publication House
ISBN 0-7069-5435-1. 2002
2. Financial Management, Abrish Gupta, Pearson.
3. Financial Decision Making, Humpton. 2000
4. Financial Management, Theory and Practice, Prasanna Chandra
TMH ISGN -07-462047-9, 3rd edition 2002
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