HU 701-Financial Management & Accounts |
Introduction |
Financial Management, Financial Planning and Capitalization- definitions, objectives, changing roles and functions,
Financial Decision.
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Capital Budgeting |
Nature of Investment decision, Importance of Capital Budgeting, The Capital. Budgeting Process - Investment
Criterion, Pay-back period, Accounting, ROR (Rate of Return) Method, Discounting Cash flow method, Net - present
value method, IRR (Internal Rate of Return) method, The benefit-Cost Ratio method. |
Management of Working Capital |
Various concepts, Elements, Classification, Financing and importance of working capital, Investment analysis, Cash
flow determination, cost of capital, capital budgeting methods.
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Budgeting Control Technique |
Concepts of Budget, budgeting and budgetary control, Objectives, Functions, Uses, Advantages, Limitations; Master
Budget and Report.
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Cost - Volume - Profit Analysis |
Classification of costs, Allocation, apportionment and absorption, Cost centers, different costing systems, Cost analysis
for managerial decisions, Meaning of Linear CVP analysis, Objectives, Assumptions, Break - Even analysis,
determining the Break-Even point profit, Volume graph profit, Volume ratios margin of Safety.
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Introduction to Accounting |
Basic accounting concepts, important definitions, uses, limitations, advantages; types of Accounting, Financial
statements, introduction to Journal Accounting; different types of Vouchers, double entry bookkeeping, different types
of transactions related to Financial Accounting.
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Financial Control |
Posting of Ledgers and preparation of Trial Balance; preparation of Balance Sheet and Profit and Loss Accounts;
Controlling other departments by Financial Accounting (A practical Approach).
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Text Books: |
1. Financial Management and Accounting - P. K. Jain, S. Chand & Co.
2. Management & Accounting: Principles and Practice - R. K. Sharma & Shashi Kumar Gupta, Kalyani
Publishers.
3. Advanced Management Accounting - Kaplan & Atkinson, PHI.
4. Fundamentals of Financial Management - Van Home, PE.
5. Financial Mgmt Accounting, Gupta,Pearson
6. Financial Mgmt, I.M. Pandey, Vikas
7. Financial Mgmt., Khan & Jain, TMH
8. Financial Mgmt , Mcmenamin, OUP
9. Financial Mgmt & Policy, Van Horne, PHI
10. Financial Mgmt,Kulkarni & Satyaprasad, Himalaya
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