B.Com202 Financial Management GGSIPU B.Com 4th Sem NEP 2024-25 Notes

Unit 1 [Book]
Nature, Scope and Objectives of Financial Management	VIEW
Profit Maximization, Wealth Maximization	VIEW
Risk and Return: Basic Dimensions of Financial Decisions	VIEW
Functions and Responsibilities of a Financial Manager	VIEW
Time Value of Money	VIEW

Unit 2 [Book]
Capital Budgeting, Process and Methods	VIEW
Payback period Method	VIEW
Discounted Payback Period Method	VIEW
Accounting Rate of Return	VIEW
Net Present Value	VIEW
Internal Rate of Return	VIEW
Profitability Index	VIEW
Risk Adjusted Discount Rate Method and Certainty Equivalent Approach	VIEW

Unit 3 [Book]
Cost of Capital and Capital Structure: Components of Cost of Capital and their Calculation	VIEW
Cost of Equity	VIEW
Capital Asset Pricing Model (CAPM)	VIEW
Cost of Retained Earnings	VIEW
Cost of Debt and Preference Share Capital	VIEW
Weighted Average Cost of Capital (WACC)	VIEW
Marginal Cost of Capital	VIEW
Capital Structure: Theories of Capital Structure (Net Income, Net Operating Income, MM Approach and Traditional Approach)	VIEW
Leverage: Concept, Significance and types: Operating Leverage, Financial Leverage and Combined Leverage	VIEW

Unit 4 [Book]
Dividend decisions: Walter’s Model, Gordon’s Model, MM Approach,	VIEW
Types of Dividend Policy	VIEW
Concept of Working Capital, Cash and Operating cycles, Working Capital estimation	VIEW
Cash Management: Motives for holding Cash, Theoretical framework	VIEW
Inventory Management	VIEW
Costs of Maintaining Inventory	VIEW
Techniques of Inventory Management	VIEW