Corporate Accounting 3rd Semester BU BBA SEP 2024-25 Notes

Unit 1 [Book]
Issue of Shares VIEW
Initial Subscription of Shares VIEW
Right Issue of Shares VIEW
Private Placement of Shares VIEW
IPO VIEW
FPO VIEW
Book Building VIEW
Prospectus VIEW
Red herring Prospectus VIEW
Issue of Bonus Shares, Reasons for issuing Bonus Shares, Legal Framework VIEW
Relevant Provisions of the Companies Act, 2013 for issuing Bonus Shares VIEW
Students are advised to go through some of the IPO documents which is available in the Public Domain) VIEW
Buyback of Shares Meaning, Objectives, Legal framework for Buyback under the Companies Act, 2013 VIEW
Unit 2 [Book]
Introduction, Meaning and Definition of Underwriting, Importance of Underwriting in Raising Capital VIEW
Types of Underwriting: Firm Underwriting, Conditional Underwriting, and Sub-Underwriting VIEW
Calculation of Liabilities and Commission: Gross Liability and Net Liability VIEW
Marked Applications and Unmarked Applications VIEW
Proportionate Liability in Syndicated Underwriting VIEW
Accounting for Underwriting: Treatment of Underwriting Commission in the Company’s Book and Settlement between Parties VIEW
Preparation of Statement of Underwriters Liability VIEW
** ****
Role of Underwriters in Capital Markets VIEW
Ethical Practices in Underwriting VIEW
Key Clauses in Underwriting Agreements VIEW
SEBI Guidelines on Commission Rates and Responsibilities VIEW
Unit 3 [Book]
Introduction Meaning and Need for Valuation of Shares VIEW
Factors affecting Value of Shares VIEW
Methods of Share Valuation illustration on:
Intrinsic Value Method VIEW
Yield Method VIEW
Earning Capacity Method VIEW
Fair Value Method VIEW
Rights Issue VIEW
Valuation of Rights Issue VIEW
Valuation of Warrants: Australian Model, Shivaraman-Krishnan Model VIEW
Unit 4 [Book]
Introduction, Meaning Concept of Profit (or Loss) Prior to the date of Incorporation VIEW
Pre-incorporation vs. Post-incorporation Periods VIEW
Calculation of Apportionment Ratios:
Sales Ratio VIEW
Time Ratio VIEW
Weighted Ratio VIEW
Treatment of Capital and Revenue Incomes and Expenditures VIEW
Ascertainment of pre-incorporation and post- incorporation profits by preparing statement of Profit and Loss (Vertical Format) as per schedule III of Companies Act, 2013 VIEW
Unit 5 [Book]
Statutory Provisions regarding Maintenance of Accounts by Company Section 128, 129, 134 VIEW
Fundamental Accounting assumption:  Going Concern, Accrual, Consistency VIEW
Annual Returns under Section 92, (Form AOC-4 & MGT-7A) VIEW
Preparation of Financial Statements of Companies as per schedule III to companies act, 2013 VIEW
Schedule 7 to Companies Act of 2013 for understanding the Rate of Depreciation on Key assets such as Plant and Machinery, Furniture and Fixtures, Office equipment, Vehicle, buildings, Intellectual Properties and Intangible Assets VIEW

>>Old Syllabus for 2024-25 Notes<<

Unit 1 [Book]
Introduction, Meaning of Shares VIEW
Types of Shares (Equity Shares and Preference Shares), Features of Equity & Preference Shares VIEW
Issue of Shares, Procedure for Issue of Shares, Kinds of Share Issues VIEW
Types of Share Issues, Issue of Shares at Par, at Premium and at Discount VIEW
Subscription of Shares, Minimum Subscription, Over-Subscription VIEW
Pro- Rata Allotment of Shares VIEW
Accounting for Issue of Shares at Par, Premium, Discount VIEW
Calls in Arrears and Calls in Advance VIEW
Unit 2 [Book]
Introduction, Overview of Redemption of Debentures Meaning, Importance and Objectives of Redemption VIEW
Methods of Redemptions:
Redemption Out of Profit VIEW
Redemption Out of Capital VIEW
Redemption by Payment in Lump Sum VIEW
Redemption by Instalments VIEW
Redemption by Purchase in the Open Market VIEW
Key Financial Adjustments in Redemption of Debentures VIEW
Provision for Premium on Redemption of Debentures VIEW
Treatment of Unamortized Debenture Discount or Premium VIEW
Accounting for Redemption of Debentures under Sinking Fund method VIEW
Journal Entries VIEW
Ledger Accounts VIEW
Preparation of Financial Statements VIEW
Post- Redemption as per Schedule III to Companies Act 2013 VIEW
Unit 3 [Book]
Introduction, Meaning of Underwriting VIEW
SEBI regulations regarding Underwriting VIEW
Underwriting Commission VIEW
Underwriter, Functions, Advantages of Underwriting VIEW
Types of Underwriting VIEW
Marked and Unmarked Applications VIEW
Determination of Liability in respect of Underwriting Contract when fully Underwritten and Partially Underwritten with and without firm Underwriting VIEW
Unit 4 [Book]
Introduction Meaning and Need for Valuation of Shares VIEW
Factors affecting Value of Shares VIEW
Methods of Share Valuation illustration on:
Intrinsic Value Method VIEW
Yield Method VIEW
Earning Capacity Method VIEW
Fair Value Method VIEW
Rights Issue VIEW
Valuation of Rights Issue VIEW
Valuation of Warrants: Australian Model, Shivaraman-Krishnan Model VIEW
Unit 5 [Book]
Statutory Provisions regarding Preparation of Financial Statements of Companies as per schedule III of Companies act. 2013 VIEW
List of the Companies follow Schedule III of companies Act 2013 VIEW
Preparation of Statement of Profit and Loss VIEW
Preparation of Statement of Balance Sheet VIEW

Corporate Communication 4th Semester BU B.Com SEP 2024-25 Notes

Business Research Methodology 4th Semester BU B.Com SEP 2024-25 Notes

Unit 1 [Book]
Introduction, Meaning, Definition, Importance and Objective of Research VIEW
Meaning, Characteristics and Scope of Business Research VIEW
Types of Research:
Exploratory Research VIEW
Descriptive Research VIEW
Casual Research VIEW
Qualitative and Quantitative Research VIEW
Applied and Basic Research VIEW
Research approaches (Induction and Deduction) VIEW
Ethical issues in Research VIEW
Steps in Research Process VIEW
Research Problem formulation, Criteria of Good Research Problem, Sources of Problems VIEW
Selection and Definition of Research Objectives VIEW
Unit 2 [Book]
Meaning, Importance and Purpose of Literature Review VIEW
Types of Literature Review (Narrative review, Systematic review, Meta-analysis, Scoping review) VIEW
Sources of Literature (Primary, Secondary, Tertiary and Digital Sources) VIEW
Steps in Conducting Literature Review VIEW
Analyzing and Synthesizing the Literature VIEW
Writing the Literature Review VIEW
List of AI Tools used for Literature Review VIEW
Benefits of AI Tools in Literature Review VIEW
Research gaps and its Types (Concepts only) VIEW
Unit 3 [Book]
Meaning and Components, Objectives, Problems of Research Design VIEW
Variables, Meaning, Types of Variables (Dependent, Independent, Control, Mediating, Moderating, Extraneous, Numerical and Categorical Variables) VIEW
Types of Research Design:
Exploratory Research VIEW
Descriptive Research VIEW
Causal Research VIEW
Components of Research Design VIEW
Meaning of Variable, Types of Variables (Dependent, Independent, Discrete, Continuous, Extraneous Control, Mediating, Moderating, Numerical, Categorical) VIEW
Sampling: Meaning, Sampling Frame, Sampling Error, Sample size, Characteristics of a good Sample VIEW
Types of Sampling: Probability and Non-Probability VIEW
Sampling and Non sampling errors VIEW
Hypotheses Formulation, Meaning, Characteristics of Hypothesis Basics concepts relating to hypothesis testing, Types VIEW
Unit 4 [Book]
Data Collection: Meaning, Data Collection Techniques VIEW
Primary and Secondary Data: Meaning, Sources, and Differences VIEW
Methods of Primary Data Collection: Observation, Interview, Questionnaire, and Survey VIEW
Methods of Secondary Data Collection (Existing datasets, Literature, reports, Journals) VIEW
Secondary Data Collection Government Portals (MOSPI, RBI, SEBI) VIEW
Secondary Data Collection Reports (CMIE, ASSOCHAM, FICCI), Journals, News Archives VIEW
Errors in Data Collection VIEW
AI-Powered Tools for Data Collection: Chatbots and Smart Surveys, Google Forms, Typeform, KoboToolbox VIEW
Hypothesis Testing: Steps involved in testing of hypothesis- Level of significance- Chi Square Test- T-Test- Z-Test- Using Excel/SPSS. VIEW
Unit 5 [Book]
Meaning, Steps in data analysis VIEW
Classification and Tabulation (Concepts only) VIEW
Types of Data Analysis: Descriptive, Inferential, Qualitative, Quantitative VIEW
Basic descriptive tools in Excel or SPSS:
Mean VIEW
Median VIEW
Mode VIEW
Standard Deviation VIEW
Graphical Representations using Excel/SPSS Bar Charts, Pie Charts, Histograms VIEW
Introduction to AI tools for analysis: ChatGPT (for qualitative summaries), MonkeyLearn, Orange Data Mining VIEW
Report Writing, Meaning and Purpose of Report Writing VIEW
Types of Research Reports VIEW
Report Sections: Abstract, Introduction, Methodology, Data Analysis, Conclusion VIEW
Writing Bibliography: APA and MLA format Bibliography VIEW

Stock and Commodity Markets 4th Semester BU B.Com SEP 2024-25 Notes

Unit 1 [Book]
History of Stock Market, Corporatization of Stock Exchange VIEW
De-Mutualization of Stock Exchanges VIEW
De-Materialization of Stocks VIEW
Concept of Demat Account VIEW
Evolution of Market from Ring-based Trading to Screen based VSAT Trading VIEW
Stock Exchanges in India NSE, BSE VIEW
Market Indices NIFTY, SENSEX, Sectoral Indices VIEW
Unit 2 [Book]
Introduction Meaning of Financial Markets VIEW
Types of Markets:
Capital Markets VIEW
Money Markets VIEW
Commodity Markets VIEW
Financial Market Segments VIEW
Primary Markets VIEW
Secondary Markets VIEW
Market Infrastructure Institutions Depositories: VIEW
National Securities Depository Ltd. (NSDL) VIEW
CDSL VIEW
Clearing Corporations: VIEW
Clearing and Settlement (T+1) VIEW
Bull and Bear Market VIEW
Unit 3 [Book]
Types of Contracts: Delivery & Non-Delivery, Types of Markets: Cash Market and Derivatives VIEW
Speculation VIEW
Trading Mechanisms VIEW
Intra-day Trading VIEW
Order Types VIEW
Equity Instruments VIEW
Exchange Traded Funds (ETFs) VIEW
Debt Instruments:
Government Securities VIEW
Corporate Bonds VIEW
Green Bonds VIEW
Derivatives Market, Meaning of Derivatives VIEW
Concepts of Futures (Long and Short) and Options (Put and Call) VIEW
Mark-to-Market (MTM) under Futures VIEW
Derivative as a Tool of Hedging VIEW
Unit 4 [Book]
Introduction Meaning and Definition of Commodity Markets, Classification VIEW
Commodity Markets: Agricultural (Wheat, Cotton, Soybean) vs. Non-Agricultural (Gold, Crude Oil, Natural Gas) VIEW
Commodity Exchanges Six Exchanges: MCX, NCDEX, NMCE, ICEX, ACE and UCE: Roles and Products Traded VIEW
Commodity Trading and Settlement VIEW
Spot vs Futures VIEW
Commodity Delivery Mechanisms VIEW
Price Discovery VIEW
Commodity Derivatives VIEW
Hedging for Producers, Corporates, and Speculators VIEW
Exchange-Traded Derivatives vs. OTC Derivatives VIEW
Unit 5 [Book]
Introduction to SEBI, Functions VIEW
Regulations on Insider Trading and Price Rigging, Takeover Code, LODR VIEW
Risk Management Mechanisms: Margin Systems, VaR, Position Limits VIEW
Investor Protection: SCORES, IEPF, Grievance Redressal Mechanisms VIEW
Surveillance Systems, Role of Technology in Fraud Detection in Stock Market VIEW
AI/ML in Stock Market Surveillance VIEW
Recent SEBI Amendments (2023-24) VIEW
ESG Disclosures in Stock exchange VIEW
IPO Norm Reforms VIEW

Costing Methods 4th Semester BU B.Com SEP 2024-25 Notes

Unit 1 [Book]
Job Costing Introduction, Meaning, Features, Advantages, Limitations VIEW
Preparation of Job Cost Sheet, Steps in preparation of Job Cost Sheet VIEW
Job Cost Sheet, Reports in Job Costing System VIEW
Accounting of Costs for a Job VIEW
Batch Costing Introduction Meaning, Features, Applications VIEW
Economic Batch Quantity (EBQ) VIEW
Unit 2 [Book]
Introduction, Meaning, Essential Features, Types of Contract Costing, Cost-plus Contract, Target-price Contracts VIEW
Important Terminologies of Contract Costing: Cost of work Certified, Cost of Work, Uncertified-Work-in-progress, Retention money, Notional Profit, Estimated Profit, Escalation Clause VIEW
Profit on incomplete Contract VIEW
Principles of Incomplete Contract VIEW
Unit 3 [Book]
Process Costing, Introduction Meaning VIEW
Preparation of Process account VIEW
Important aspect of Process Account, Losses, Normal Process Loss, Abnormal Process Loss, Abnormal Gain, Inter process profit VIEW
Unit 4 [Book]
Joint Product Meaning, Accounting for Joint Products VIEW
By-Product Meaning, Accounting for By-products VIEW
Methods for allocation of Joint Cost VIEW
Unit 5 [Book]
Introduction, Nature of Operating Cost VIEW
Simple Cost Unit VIEW
Composite Cost unit, Methods of ascertaining Composite cost unit: Simple Average and Weighted Average VIEW
Transport Sector Introduction, Types of Cost under Transport Sector: Standing/Fixed Cost Variable/Running Cost, Maintenance Charges VIEW

Advanced Corporate Accounting 4th Semester BU B.Com SEP 2024-25 Notes

Unit 1 [Book]
Meaning and Types of Amalgamation VIEW
Amalgamation in the Nature of Merger and Purchase VIEW
Amalgamation Relevant Accounting Standards: AS-14 (or Ind AS 103) VIEW
Methods of Accounting: Pooling of interest method, Purchase method VIEW
Purchase Consideration, Types of PC: Lump Sum, Net Assets, Net Payment, and Shares method VIEW
Ledger accounts in the books of Transferor and Incorporation Entries in books of Transferee Company VIEW
Preparation of Balance Sheet after Amalgamation VIEW
Treatment of Inter-company Transactions, Debts and Unrealized Profits VIEW
Unit 2 [Book]
Meaning and Need for Internal Reconstruction, Methods VIEW
Alteration of Share Capital VIEW
Reduction of Share Capital (Legal provisions under Companies Act) VIEW
Accounting Entries for:
Writing off accumulated Losses and fictitious Assets VIEW
Revaluation of Assets and Liabilities VIEW
Reorganization of Share Capital VIEW
Preparation of Capital Reduction Account and Reconstructed Balance Sheet – Legal Procedures and Compliance Requirements VIEW
Unit 3 [Book]
Meaning and Types of Debentures VIEW
Terms of Redemption: At Par, at Premium, or at Discount VIEW
Redeemable at Fixed Time or by Drawing Lots VIEW
Methods of Redemption:
Lump Sum Payment VIEW
Instalment Basis VIEW
Sinking Fund Method VIEW
Journal Entries for Redemption: Debenture Redemption Reserve (DRR) and Investment (DRI) VIEW
Treatment of Loss on Issue of Debentures VIEW
Purchase of Own Debentures for Cancellation VIEW
Unit 4 [Book]
Meaning and Types of Liquidation (Compulsory, Voluntary, Creditors’ Voluntary) VIEW
Legal Provisions Related to Liquidation under Companies Act VIEW
Preparation Liquidator’s Final Statement of Account VIEW
Calculation of Liquidator’s Remuneration VIEW
Treatment of: Preferential Creditors, Secured Creditors, Calls on Contributories VIEW
Order of Payment in Liquidation VIEW
IBBI (Insolvency and Bankruptcy Board of India) VIEW
Unit 5 [Book]
Concept of Holding Companies Legal Requirements under Companies Act, 2013 VIEW
Subsidiary Companies Legal Requirements under Companies Act, 2013 VIEW
Need and Objectives of Companies Consolidation VIEW
Key Concepts:
Cost of Control VIEW
Goodwill VIEW
Capital Reserve VIEW
Minority Interest VIEW
Pre and Post acquisition Profits VIEW
Elimination of Intra-group Transactions and Unrealized Profits VIEW
Consolidated Profit and Loss Statement VIEW
Preparation of Consolidated Balance Sheet under AS 21 VIEW

Constitution of India 3rd Semester BU B.Com SEP 2024-25 Notes

Unit 1 [Book]
Introduction and Core Values of the Indian Constitution VIEW
Composition of Constituent Assembly VIEW
Indian Constitution Preamble, Constitutional Values: Sovereignty, Democracy, Republic, justice, liberty, equality, fraternity VIEW
Indian Constitution and Basic Structure, Salient Features VIEW
Fundamental Rights VIEW
Fundamental Duties VIEW
Directive Principles of State Policy VIEW
Citizenship and the Role of Citizens in Democracy and Nation-building VIEW
Unit 2 [Book]
Union and State VIEW
Parliament:
Lok Sabha Composition, Powers and Functions VIEW
Rajya Sabha Composition, Powers and Functions VIEW
Vidhan Sabha Composition, Powers and Functions VIEW
Vidhana Parishad Composition, Powers and Functions VIEW
Executive:
President of India, Powers and Functions VIEW
Vice President of India, Powers and Functions VIEW
Prime Minister of India, Powers and Functions VIEW
Governor Powers and Functions VIEW
Chief Minister, Powers and Functions VIEW
Council of Ministers, Powers and Functions VIEW
Judiciary:
Supreme Court, Powers and Functions VIEW
High Court, Powers and Functions VIEW
Unit 3 [Book]
Federalism VIEW
Constitutional Amendment Procedure in India: Simple, Special and Special with Concurrence of States VIEW
Centre State Relations: VIEW
Cooperative Federalism and its Challenges VIEW
Competitive Federalism and its Challenges VIEW
Democratic Decentralisation VIEW
Local Self-Government Governments: 73rd and 74th Constitutional Amendments, contemporary challenge VIEW
Commissions:
Election Commission VIEW
Union Public Service Commission VIEW
Challenges to Affirmative Action: Reservation for SC/ST, OBC, and Women VIEW

Indian Financial System 3rd Semester BU B.Com SEP 2024-25 Notes

Unit 1 [Book]
Definition, Objectives and Functions of the Financial System VIEW
Financial System Components:
Financial Institutions VIEW
Financial Instruments VIEW
Financial Services VIEW
Role of Financial System in Economic Development VIEW
Challenges and Opportunities in the Indian Financial System VIEW
Unit 2 [Book]
Banking Institutions VIEW
Commercial Banks VIEW
Cooperative Banks VIEW
Regional Rural Banks VIEW
Non-Banking Financial Companies (NBFCs) VIEW
Development Financial Institutions (DFIs) VIEW
NABARD VIEW
SIDBI VIEW
EXIM Bank VIEW
Role of Insurance Companies VIEW
Mutual Funds VIEW
Unit 3 [Book]
Money Market, Instruments and VIEW
Money Market Participants (Call Money, Treasury Bills, Certificates of Deposit) VIEW
Capital Market: VIEW
Primary Markets VIEW
Secondary Markets VIEW
IPO Process VIEW
Stock Market: NSE, BSE VIEW
SEBI Guidelines VIEW
Derivatives Market: Futures, Options and Hedging VIEW
Unit 4 [Book]
Financial Instruments: Equity, Bonds, Debentures and Derivatives VIEW
Financial Services VIEW
Leasing VIEW
Factoring VIEW
Credit Rating VIEW
Crowd Funding VIEW
Angel Investment VIEW
Venture Capital VIEW
Private Equity VIEW
Microfinance VIEW
Financial Inclusion Initiatives VIEW
Fintech Innovations in the Indian Financial System VIEW
Unit 5 [Book]
Role of Regulatory Bodies VIEW
RBI VIEW
SEBI VIEW
IRDAI VIEW
PFRDA VIEW
Monetary Policy VIEW
Credit Control Measures by RBI VIEW
Financial Sector Reforms in India VIEW
Narsimha Committee Recommendations VIEW
Investor Protection VIEW
Digital Payments and Cashless Economy VIEW
Green Finance and Sustainable Investments VIEW
Financial Literacy and Awareness Programs VIEW
Impact of Globalization on the Indian Financial System VIEW

Cost Accounting 3rd Semester BU B.Com SEP 2024-25 Notes

Unit 1 [Book]
Meaning and Definition of Cost, Costing VIEW
Features, Objectives, Functions, Scope, Advantages and Limitations of Cost Accounting VIEW
Installation of Costing System VIEW
Essentials of a good Cost Accounting System VIEW
Difference between Cost Accounting and Financial Accounting VIEW
Cost Concepts, Classification of Cost VIEW
Methods and Techniques of Cost Accounting VIEW
Elements of Cost VIEW
Cost Sheet, Meaning, Cost Heads in a Cost Sheet VIEW
Presentation of Costing Information in Cost Sheet VIEW
illustrations on Cost Sheet, Tenders and Quotation VIEW
Unit 2 [Book]
Materials: Meaning, Importance and Types of Materials, Direct and Indirect Material VIEW
Materials Control VIEW
Inventory Control VIEW
Techniques of Inventory Control:
Economic Order Quantity (EOQ) VIEW
ABC Analysis VIEW
VED Analysis VIEW
JIT VIEW
Procurement, Procedure for Procurement of Materials and Documentation involved in Materials Accounting VIEW
Material Storage VIEW
Duties of Store keeper VIEW
Stock Levels VIEW
Material Issues, Pricing of Material Issues VIEW
Methods:
FIFO VIEW
Weighted Average Price and Standard Price Methods VIEW
Preparation of Stores Ledger Account VIEW
illustrations on Stock Level Setting and EOQ and Stores Ledger VIEW
Unit 3 [Book]
Introduction Employee Cost / Labour Cost, Types of Labour Cost VIEW
Labour Cost Control VIEW
Time Keeping, Time Booking VIEW
Pay roll Procedure VIEW
Preparation of Pay roll VIEW
Idle Time, Causes, Treatment of Normal and Abnormal Idle Time VIEW
Over Time Causes and Treatment VIEW
Labour Turnover Meaning, Causes VIEW
Effects and Measures Labour Cost Reporting VIEW
Methods of Wage Payment: Time Rate System and Piece Rate System VIEW
Incentive Schemes: Halsey Plan, Rowan Plan VIEW
Labour Hourly Rate VIEW
illustrations on Wage Payment methods and Incentive plans VIEW
Unit 4 [Book]
Introduction, Meaning and Classification of Overheads VIEW
Accounting and Control of Manufacturing Overheads, Estimation and Collection VIEW
Cost Allocation VIEW
Apportionment VIEW
Re-apportionment VIEW
Absorption of Manufacturing Overheads VIEW
Absorption of Service Overheads VIEW
Treatment of Over and Under absorption of Overheads VIEW
Methods of Absorption
Machine Hour Rate VIEW
Distribution of Overheads VIEW
Types of Distribution: Primary and Secondary Distribution VIEW
Repeated & Simultaneous Equation method VIEW
Reporting of Overhead Costs VIEW
Statement of Overhead Distribution Summary VIEW
Unit 5 [Book]
Cost Accounting Standards (CAS 1 to CAS 24) VIEW
Cost Book Keeping VIEW
Integrated Accounting System VIEW

Financial Management 3rd Semester BU B.COM SEP 2024-25 Notes

Unit 1 [Book]
Introduction, Meaning of Finance VIEW
Finance Function, Objectives of Finance function VIEW
Organization of Finance function VIEW
Meaning and Definition of Financial Management VIEW
Goals of Financial Management VIEW
Scope of Financial Management VIEW
Functions of Financial Management VIEW
Financial Decisions VIEW
Role of Finance manager in India VIEW
Financial planning VIEW
Steps in Financial Planning VIEW
Principles of a Sound Financial plan VIEW
Factors affecting financial plan VIEW
Unit 2 [Book]
Introduction Meaning of Time Value of Money VIEW
Time Preference of Money VIEW
Techniques of Time Value of Money VIEW
Future Value: Single Flow Uneven Flow and Annuity VIEW
Present Value: Single Flow, Uneven Flow and Annuity VIEW
Doubling Period: Rule 69 and 72 VIEW
Concept of Valuation VIEW
Valuation of Bond VIEW
Valuation of Debentures VIEW
Preference Shares VIEW
Equity Shares VIEW
Unit 3 [Book]
Introduction, Meaning and Definition of Capital Structure VIEW
Factors determining the Capital Structure VIEW
Concept of Optimum Capital Structure VIEW
EBIT-EPS Analysis VIEW
Leverages: Meaning and Definition VIEW
Types of Leverages:
Operating Leverage VIEW
Financial Leverage VIEW
Combined Leverages VIEW
Unit 4 [Book]
Investment Decisions VIEW
Introduction, Meaning and Definition of Capital Budgeting, Features, Significance VIEW
Steps in Capital Budgeting Process VIEW
Techniques of Capital budgeting: VIEW
Traditional Methods:
Payback Period VIEW
Accounting Rate of Return VIEW
Discounted Cash Flow (DCF) Methods VIEW
Net Present Value VIEW
Internal Rate of Return VIEW
Internal Rate of Return under Trail and Error Method using Interpolation and Extrapolation VIEW
Profitability Index VIEW
Unit 5 [Book]
Introduction, Dividend Decisions, Meaning VIEW
Types of Dividends VIEW
Types of Dividends Polices VIEW
Significance of Stable Dividend Policy VIEW
Determinants of Dividend Policy VIEW
Dividend Theories VIEW
Theories of Relevance Model VIEW
Walter’s Model and Gordon’s Model VIEW
Excel Utility (Only adopted for Internal Assessment & should not consider for University Examination) —-
Creation of Organization Chart for Finance using Excel Shapes Designing a Financial Plan for Startup with Variables Calculation of PV, PVAF and IRR, PBP, DCF Methods using excel utilities and formulas, Annuity Vs Lumpsum Analysis Leverage Calculator Capital Budgeting Calculations VIEW
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