B Com Accountancy and Financial Management1.
Principles of Accounting:- Introduction to accounting principles and concepts
- Recording and analyzing financial transactions
- Preparation of financial statements
- Introduction to the accounting cycle
- Accounting for assets, liabilities, and equity
- Introduction to financial statement analysis
2.
Introduction to Financial Management:- Overview of financial management
- Role and importance of financial management in business
- Financial planning and forecasting
- Time value of money and its applications
- Risk and return analysis
- Financial markets and institutions
3.
Finance Functions:- Investment decisions and capital budgeting
- Financing decisions and capital structure
- Dividend decisions and distribution of profits
- Working capital management and its components
- Financial risk management
- Financial performance evaluation and control
4.
Capital Structure:- Concept and significance of capital structure
- Types of capital structure
- Determinants of capital structure
- Capital structure theories
- Optimal capital structure
- Impact of capital structure on firm value
5.
Cost of Capital:- Meaning and importance of cost of capital
- Calculation of cost of equity, debt, and overall cost of capital
- Factors influencing cost of capital
- Weighted Average Cost of Capital (WACC)
- Use of cost of capital in investment decisions
- Cost of capital and capital budgeting
6.
Capital Budgeting:- Introduction to capital budgeting
- Techniques of capital budgeting (Payback period, Net Present Value, Internal Rate of Return, Profitability Index)
- Capital budgeting decision criteria
- Risk analysis in capital budgeting
- Capital rationing and project selection
- Capital budgeting in practice
7.
Working Capital:- Concept and components of working capital
- Determinants of working capital requirements
- Management of cash, receivables, and inventory
- Working capital financing
- Working capital budgeting and control
- Working capital management in practice
8.
Sources of Finance:- Short-term and long-term sources of finance
- Equity financing and debt financing
- Internal and external sources of finance
- Lease financing and hire-purchase
- Factoring and securitization
- Venture capital and angel funding
9.
Dividend Decision:- Dividend policy and its significance
- Factors influencing dividend decision
- Dividend theories (Walter's model, Gordon's model)
- Dividend payment procedures
- Dividend policy and firm value
- Dividend policy in practice
By covering these topics in B Com Accountancy and Financial Management, students will gain a comprehensive understanding of accounting principles, financial management concepts, capital structure decisions, cost of capital calculations, capital budgeting techniques, working capital management, sources of finance, and dividend decision-making. This knowledge will equip them with the necessary skills to analyze financial data, make informed financial decisions, and effectively manage the financial aspects of a business.
This course is helpful for the following exams: B Com