6ME6.4: FINANCIAL MANAGEMENT (Elective)
Management
Accounting: Concept, objects, functions and its nature, Financial
Accounting V/s Management Accounting, Modification of financial data of serve
managerial needs, scope of management Accounting, Conventions of Management
Accounting. Financial planning: Need for financial planning,
objects of financial plan, factors, limitations, financial guide
lines. Concept of working Capital: Kind, nature,
Significance of working capital and working capital Financing Long
term Financing: Sources, Uses, Limitations, Comparative
Analysis. Financial statements: Basic concepts underlying
financial accounting, Balance sheet, Profit & Loss Account, Sources &
uses of funds statement Working capital, Cash & Total resources
Basis. Financial analysis: Ratio analysis - Types of Ratio,
Liquidity Ratios, Capital Structure Ratios, Profitable Ratios, Turnover Ratios:
Time series Analysis, Index analysis, Comparative common size
analysis. Analysis of Leverage: Types of Leverage, Financial
Leverage, Operating Leverage & combined Leverage. Financial
control: Concept and Nature. Aims and Techniques. Characteristics of a
sound system of financial control.
List of Recommended
Books:
-
Financial Management - Principles and practices,
I.M.Pandey. Vikas
Publishing House.
-
Management Accounting Financial Accounting & Holding Company Accounts,
Nagarathnam S.:S. Chand & Comapany
-
Financial Management Theory & Practice, Prasana
Chanda, Tata McGraw
Hill
-
Financial Management: An analytical and Conceptual Approach,
Kuchal, S.C.,
Chaitanya Publishing House.
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