Assam University b.com Hons Syllabus 302 3rd sem FINANCIAL MANAGEMENT- I

FINANCIAL MANAGEMENT- I  BCMH A 302 (HONOURS PAPER)  Objective : This course aims at developing and understanding of the application I...

FINANCIAL MANAGEMENT- I 

BCMH A 302 (HONOURS PAPER) 

Objective : This course aims at developing and understanding of the application I financial management techniques 

Full Marks -50 

UNIT 1 

INTRODUCTION 10

Financial Management- Definition, Concepts, Scope, Objectives. Finance Functions; Job of the Financial Managers; Financial Goals- Profit vs. wealth; Conflict of Goals.

UNIT 2 

TIME VALUE OF MONEY 10

Time value of money, present value and rate of Return; Concept of Risk and Return; Nature of Risk, Conventional techniques to handle Risk; Risk and Return of a single asset.

UNIT 3 

CAPITAL STRUCTURE 10

Capital structure- Concepts, Management of capital structure vs financial structure, indicators of sound capital structure, over-capitalization, under-capitalization, capital gearing, optimum capital structure.

UNIT 4 

COST OF CAPITAL 10

Cost of capital- Concepts and significance of the cost of capital; calculating cost of Debt, preference share, Equity capital and Retained Earnings; combined (weighted) cost of capital.

UNIT 5 

CAPITAL BUDGETING 10

Capital Budgeting- Meaning, importance and phases; Methods of appraising Project Profitability payback period, ARR, NPV, IRR and Methods.

suggested Readings: 

1. B. Banerjee: Financial Policy and Management Accounting, World Press, Calcutta.
2. J.C Van Home: Financial Management and Policy, Prentice Hall of India, Delhi.
3. Khan and Jam, Financial Management: Text and Problems, Tata McGraw Hill Delhi
4. Prasanta Chandra: Financial Management theory and Practice, Tata McGraw Hill, Delhi.
5. I.M. Pandey: Financial Management, Viksh Publishing House, New delhi.