Category: Bangalore University B.com Notes
by 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 |
| 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 |
| Financial analyst, Role of Financial analyst | VIEW |
| Introduction to Sources of Finance | VIEW |
| Internal vs. External Sources of Finance | VIEW |
| Short-term Sources of Finance | VIEW |
| Long-term Sources of Finance | VIEW |
| Medium Term Sources of Finance: | |
| Equity Finance | VIEW |
| Debt Financing | VIEW |
| Venture Capital | VIEW |
| Private Equity | VIEW |
| Government Grants and Subsidies | VIEW |
| Angel Investors | VIEW |
| Crowdfunding | VIEW |
| Unit 2 [Book] | |
| Introduction Meaning of Time Value of Money | VIEW |
| Time preference of Money | VIEW |
| Techniques of Time Value of Money | VIEW |
| Compounding Technique: Future value of Single flow, Multiple flow and Annuity | VIEW |
| Discounting Technique: Present value of Single flow, Multiple flow and Annuity | VIEW |
| Doubling Period: Rule 69 and 72 | 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 | VIEW |
| Significance 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 |
| 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 |
Corporate Accounting 3rd Semester BU B.Com SEP 2024-25 Notes
| Unit 1 [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 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 |
| 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 |
| 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 |
| Underwriter’s Account | 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] | |
| 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 |
| Unit 5 [Book] | |
| Buyback of Shares Meaning, Objectives and Legal framework for buyback under the Companies Act, 2013 | VIEW |
| Methods of Buyback: | |
| Open Market Purchase | VIEW |
| Tender offer of Buyback of Shares | VIEW |
| Direct Negotiation / Targeted Buyback of Shares | VIEW |
| Buyback through Book-building process | VIEW |
| Accounting Treatment of Buyback in the Company’s Book | VIEW |
| Bonus Issue Meaning, Definitions | VIEW |
| Difference between Bonus Issue and Rights Issue | VIEW |
| Reasons for issuing Bonus Shares | VIEW |
| Advantages and Disadvantages for the Company and Shareholders for issuing Bonus Shares | VIEW |
| Legal Framework, Relevant Provisions of the Companies Act, 2013 | VIEW |
| SEBI Guidelines on Bonus Issues | VIEW |
| Types of Bonus Issues (Capitalization of Reserves & Bonus Issues out of Free Reserves vs. Capital Reserves) | VIEW |
| Sources of Financing Bonus Issues (Accumulated profits, Free reserves, or Securities premium account) | VIEW |