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Table Of Contents

POOLED FINANCE DEVELOPMENT SCHEME
Land Based Instruments
Legal Framework for Municipal Borrowing
Credit Rating
Municipal Bonds in India
Credit Rating for Debt Financing
SELECTION OF APPROPRIATE SOURCE OF FINANCING
Pay Back Period
Remarks
Evaluation
Pay Back Reciprocal
Average Rate of Return
NET PRESENT VALUE
STATEMENT OF NET PRESENT VALUE
PROFITABILITY INDEX
INTERNAL RATE OF RETURN (IRR)
Demerits
SELECTION OF BEST METHOD
TIME VALUE OF MONEY
TIME PREFERENCE FOR MONEY
Technique
Compounding Technique:
Compounded Value of a Series of Payments
Compound Sum of an Annuity
COST OF CAPITAL
Tax Adjustment
Cost of Owned Capital
THE WEIGHTED AVERAGE COST OF CAPITAL
FINANCIAL DECISION
Dividend Decision
Liquidity Decision
Nature of Trade –off
Scope of Financial management
FINANCIAL MANAGEMENT OBJECTIVES
FINANCIAL CLOSURES
Importance of Financial Closure:
In experience
Government Support Arrangements
Legal Frameworks
Size
Assessing the Market
Tenders Security
Inter-connection rights forward & backward Linkages
Land Development Rights
The regularly Regime of Tariff
Advantages of Financial Closure
Receipt and Payments
Some distinct features are:
Income and Expenditure
Refund Of Specific Grant
PROJECT BUDGETING
Objectives of Budgeting:
APPROACH TO BUDGETING
Budgeting Process:
Bottom up Budgeting
Budgeting Calendar
APPROVAL OF BUDGET
BUDGET REVISION
BUDGETARY CONTROLS
Salient Features of Budgetary Control
Limitations of Budgetary Control System
Fund Flow Management in a Project:
Cash and Cash Equivalents:
Benefits of cash flows:
PROJECT’S CASH FLOW STATEMENT
Reporting Cash Flows from Financing and Investing Activities
Reporting Cash Flows on a Net Basis
MONITORING AND MANAGING LEAKAGES, COST OVER-RUN
Monitoring and Managing Leakages
Cost Overrun
Types of Variances:
Material
Labour
Overhead
BUDGET VARIANCE REPORT (BVR)
WORK COMPLETION AND PAYMENT CERTIFICATES
PROJECT COMPLETION REPORT
Work Certified
Mathematically:
Work Uncertified
Retention Money & Progress Payments
Work-In –Progress
Determination of Stage of Completion
Disclosure
PROJECT ACCOUNTING
Projects may be of two types
Project Revenue
Contract Costs
Costs Directly Related To a Specific Contract
Collection of Evidence
Evaluation of raw audit Evidence
Formation of Judgment:
Audit Developments
Specially designed audit templates for projects
Accrual Based Double Entry Accounting System
Statutory Mandate For Accrual Based Double Entry Accounting System :-
Double entry Accounting System:
Accrual System of Accounting
Lets Take An Example:
BENEFITS OF ACCRUAL SYSTEM OF ACCOUNTING
MUNICIPAL BONDS
Jaipur Municipal Corporation
Situation before the Initiative
Description of the Initiative
Results Achieved
Modern Carcass Utilization Plant & Slaughter House
ANNEXURE - 3
FORMAT OF UTILISATION CERTIFICATION
ANNEXURE-4
Situation Before the Initiative
Steps In Implementation
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FM-Pay Back Period etc

FM-Pay Back Period etc

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Published by Rani Rajan

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Published by: Rani Rajan on Apr 01, 2011
Copyright:Attribution Non-commercial

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12/31/2012

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