School of Business and Management

CHRIST (Deemed to be University)

Course Plan – Undergraduate Programmes
Academic Year 2022-23

Programme Bachelor of Business Administration

Course Code & Name BBA 331: Financial Management

Course Type Common Core

Semester III
Hours & Credits (1 Credit
60 hours, 4 Credits
= 15 hours)
Course Anchor Dr Suresha B
Suresh.b@christuniversity.in
Dr Suresha B
Dr Leena James
Dr Ravikumar T
Course Facilitators at – Dr Anuradha R
Bangalore, Central Dr Manu KS
Campus Dr Dippi Varma
Dr Arun TC
Prof Santosh S
Dr Rameesha Kalra
Dr Roshna Thomas
roshna.thomas@christuniversity.in
Course Facilitators at –
Bangalore, BGR Campus Dr Muthu Gopalakrishnan
muthugopalakrishnan.m@christuniversity.in
Dr Arun TC
Course Facilitators at – arun.tc@christuniversity.in
Bangalore, Kengeri
Campus Santosh.S
santosh.satyanarayan@christuniversity.in
shivani.chaudhry@christuniversity.in
Course Facilitators at –
Delhi, NCR Campus varnita.s@christuniversity.in
Course Facilitators at –
Pune, Lavasa Campus prajakta.yewalkar@christuniversity.in

Dr Suresha B
Course Anchor & Faculty E-mail id: Suresh.b@christuniversity.in
Contact information Contact Number: 9844316674

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Course Name: Financial Management Course Code: BBA331
Total number of hours: 60 hrs Credits: 4
Class All students are required to adhere to the norms of conduct as specified in the
Guidelines School of Business and Management Class Guidelines Document.
Guidelines for classes:
• Attendance will be taken at the start of the class
• Students need to maintain a separate notebook for writing the lecture
notes
• Attend classes in appropriate attire/ proper dress code
• Stay focused and attentive
• Doubts will be addressed at the end of the session
• Take active participation in the class activities during the session
• Use of technology (smartphones & laptops) for any of the class activities
shall be with the prior permission of the faculty member
• For any case analysis, it is expected that students should come to the
class with a prior reading on the case
• Students are expected to take notes when special standing instruction is
given by the teacher
• Students are expected to maintain the academic integrity while working
on or submitting the assignments
• Please avoid eating snacks during the lecture session
Course Financial Management is an introductory core course that is offered
Description with the intent to equip the students with the basic knowledge of
finance theory and its application to develop relevant financial
strategies pertinent to profit-seeking organisations. The theme of
financial management is structured around three decision-making
financial areas: Investment- long term as well as working capital,
Financing and Dividend policy. This imbibes students with analytical
and decision-making skills in managing finance through the application
of theoretical questions and practical problems.

Course Skills: Domain Skill

Focus All the units of this course are focused on imparting finance skills

Need: National
CIA 1.1 and 1.2 focuses on the companies operating at the national level

Course CO1: To understand the basics of the finance function and the concepts
Objectives of financial management
CO2: To apply the knowledge in financial decisions
CO3: To develop analytical skills to identify financial management
problems and solve them.
CO4: To analyse the relationship among capital structure, cost of
capital, dividend decisions, and value of the business.

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 CO5: To assess a firm’s requirement for long-term assets by applying
capital budgeting techniques.

Terminology**
Programme Learning Goals (PLGs)
Programme Learning Objectives (PLO)
Course Objectives (CO)
Course Learning Outcomes (CLO)
Revised Bloom’s Taxonomy Level (RBTL)
Continuous Internal Assessment (CIA)
End Semester Examination (ESE)

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Course Learning Outcome – Programme Learning Goals Matrix
Component of
Assessment
Sl.No CLO RBTL CO PLO PLG
(including
ESE)
CO1: To understand
CLO1: the basics of the PLO 2.1: Demonstrate
PLG2: Functional
Demonstrate understanding of the RBTL2 finance function and understanding of
1 CIA1.1 Knowledge and
principles and concepts of financial the concepts of concepts/theories of
Application
management financial management
management
CO2: To extend the PLO 2.1: Demonstrate
CLO2:
knowledge of financial understanding of PLG2: Functional
Extend the knowledge of financial
2 RBTL2 CIA 1.1 management concepts concepts/theories of Knowledge and
management concepts in taking
in taking finance management Application
finance decisions
decisions
CO3: To develop
PLO2.2: Utilise domain-
CLO3: analytical skills to PLG2: Functional
CIA1.2 specific concepts/
3 Apply the relevant theories and RBTL3 identify financial Knowledge and
CIA2 techniques to address
concepts of financial management. management problems Application
business problems
and solve them
CO4: To examine the
CLO4:
relationship between
Examine the relationship between PLO4.3: List relevant PLG4: Problem
4 RBTL4 CIA 3 capital structure, cost
capital structure, cost of capital and assumptions Solving
of capital, dividend
dividend decisions
decisions
CO5: To assess a firm’s
PLO 2.4: Compare
requirement for long- PLG2: Functional
CLO5: CIA3 organisational practices
5 RBTL5 term assets by applying Knowledge and
Evaluate projects for profitability ESE to theoretical
capital budgeting Application
frameworks
techniques

Assessment Outline

4
 Total
Maximum
Component Description Units Weightage Marks in
marks
Final Grade
CIA1.1:
Students are required to choose any two listed companies of a given
sector and demonstrate their source of finances for short and long-term
purposes and also compare the YoY changes.

CIA1.2:
CIA1 1&2 20 100% 20
Students are required to put forward a business idea and construct a
capital structure for this business considering the various sources of
finance that were discussed in CIA 1.1. The report should also interpret
relevant factors that were considered while developing this capital
structure and compare it with the capital structure (not prior to the year
2019) of an existing company in the same industry.
1, 2, 3 &
CIA2 Mid Semester Examination – Embedded Case study 50 50% 25
4 (part only)
Students are expected to examine the relationship between capital 4 (Part
CIA3 structure, cost of capital and dividend decisions and comment on the only), 5,6 & 20 100% 20
company’s profitability and make a presentation on the same. 7
ESE Written Test All units 50 60% 30
Attendance 5 100% 5
TOTAL 100

Course Mapping
Week No.
and
CLO & Pedagogy
Unit Hrs/week
Unit details PLO Exercises (teaching-learning Resource/ Reference details
number (Week
methods used)
number in
which the

5
 topic will
start)
Introduction to financial Book
management chapter/Material
Week1
Level of Knowledge: Basic /Article Reading
Meaning of finance and financial shared on Khan, M, Y, & Jain, P, K (2018).
11 – 16
management, Types of finance – public google Financial Management. Tata Mc
July 2022
and private finance, classification of classroom (Pre) Graw Hill
private finance – personal finance,
04 hrs
business finance and finance of non- Post-session Article:
profit organization Importance and discussion on PPT and Financial Management: An
Scope of financial management, forums Discussion Organic Approach Judy Laux,
Approaches to finance function Colorado College, USA
CLO1
Relationship of finance with other Activity: American Journal of Business
01
business functions Discussion on education July/August 2013
PLO2.1
suggested articles

Objectives of financial management – Laux, Judith A. 2010. “Topics in

Week 2
profit maximization and wealth Finance: Part I—Introduction and
maximization - merits and criticisms Stockholder Wealth
26-31
Financial decisions, Internal relation of Maximization.”
July 2022
financial decisions, Factors influencing American Journal of Business
financial decisions Functional areas of Education, Vol. 3, No. 2: 15-21.
02 hrs
financial management, Functions of a
finance manager

02 Sources of finance and Book

Capitalization chapter/Material
/Article Reading Khan, M, Y, & Jain, P, K (2018).
Level of knowledge: Conceptual Week 2 CLO2 shared on Financial Management. Tata Mc
PPT and
google Graw Hill
Ownership securities – Equity shares, Discussion
26-31 PLO2.1 classroom (Pre)
Preference shares, Deferred shares, No July 2022
par stock/shares, Shares with
02 hrs

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 differential rights, Sweat Equity Post-session
Creditorship securities discussion on
forums
Debentures – Zero-coupon bonds, Zero Week 3
interest bonds, Callable bonds, Deep
discount bonds Internal financing or 2-7 Aug
ploughing back of profit – factors 2022
affecting ploughing back of profits –
merits and demerits Loan financing – 04 hrs
short term and long term sources.
Meaning of capitalization – Theories of
capitalization
Week 4

Cost theory and earnings theory. Over 9-14 Aug

capitalization and under capitalization 2022
– causes – effects and remedies,
Watered stock, Over trading and under 03 hrs
trading
Capital Structure Book
Level of knowledge: Conceptual Week 4 chapter/Material
9-14 Aug /Article Reading
Khan, M, Y, & Jain, P, K (2018).
Meaning of capital structure and 2022 shared on
Financial Management. Tata Mc
financial structure, principles of capital 01 hr google
CLO3, Graw Hill
structure classroom (Pre)
CLO4
Week 5
Optimum capital structure, PPT, Discussion
16-21 Aug Post-session
determinants of capital structure, PLO2.2 and problem- https://pdfs.semanticscholar.org/1a
03 2022 discussion on
theories of capital structure and EPS PLO4.3 solving using Excel 7e/1f6bc2d319c6a33e251fd7126f7
04 hrs forums
ac47c8427.pdf

Week 6
Practical problems 23-28 Aug
2022
04 hrs

7
 Week 7
Point of indifference, capital gearing 30 Aug-4
Sept 2022

01 hr

Cost of capital and Leverages Book

Week 7 chapter/Material
Level of knowledge: Conceptual/ 30 Aug-4 /Article Reading
Analytical Sept 2022 shared on
google
Meaning of cost of capital, the 03 hrs classroom (Pre)
significance of cost of capital,
components of cost of capital – Post session
computation of cost of capital and Week 8 discussion on Khan, M, Y, & Jain, P, K (2018).
Weighted Average Cost of Capital 6-11 forums Financial Management. Tata Mc
Sept 2022 Graw Hill
CLO4 PPT, Discussion
03 hrs
and problem-
04
Practical problems PLO4.3 solving using Excel
https://clutejournals.com/index.ph
Week 9 p/AJBE/article/view/407
13-18
Meaning of leverage, types of Sept 2022
leverages – operating, financial and 04 hrs
combined leverage, risk and leverage –
practical problems
Week 10
20-25
Sept 2022
Practical problems 02 hrs
Capital Budgeting Book Khan, M, Y, & Jain, P, K (2018).
CLO5 PPT, Discussion
chapter/Material Financial Management. Tata Mc
and problem-
05 Level of knowledge: Conceptual/ /Article Reading Graw Hill
PLO2.4 solving using Excel
Analytical Week 10 shared on

8
 20-25 google
Meaning of capital budgeting, Sept 2022 classroom (Pre) https://files.eric.ed.gov/fulltext/EJ
Importance, Need, Time value of 02 hrs 1056593.pdf
money, capital budgeting process, Post-session
project appraisal by using traditional discussion on
methods and modern methods forums
Week 11
27 Sept- 2
Oct. 2022
Practical problems on payback period, 04 hrs
rate of return, NPV method,
Profitability index, IRR methods

Practical problems Week 13

11-16
Oct. 2022
04 hrs
05
Week 14
18-23
Oct. 2022
04 hrs
Dividend policy decisions Book
Week 15 chapter/Material
Level of knowledge: Conceptual/ 25-30 /Article Reading
Analytical Oct. 2022 CLO3, shared on
Meaning, Kinds, Bonus shares – merits 04 hrs CLO4 google
PPT, Discussion Khan, M, Y, & Jain, P, K (2018).
and demerits classroom (Pre)
and problem- Financial Management. Tata Mc
06 PLO2.2
solving using Excel Graw Hill
Week 16 PLO4.3 Post-session
Theories of dividend decisions 1-6 discussion on
Nov 2022 forums
02 hrs

9
 Week 17
8-13
Nov 2022
Determinants of dividend policy 02 hrs
decisions. (Theory only)

Management of Working capital Book

chapter/Material
Level of knowledge: Conceptual/ Week 17 /Article Reading
Analytical 8-13 shared on
Nov 2022 google Khan, M, Y, & Jain, P, K (2018).
Meaning of working capital, types of 02 hrs classroom (Pre) Financial Management. Tata Mc
working capital, working capital cycle, Graw Hill
PPT, Discussion,
Week 18 CLO5 Post-session
adequate working capital, determinants problem solving
15-21 discussion on
07 of working capital using Excel and
Nov 2022 PLO2.4 forums
report submission
04 hrs https://clutejournals.com/index.ph
Estimation of working capital. p/AJBE/article/view/7386/7454
Management of cash. Management of
inventory and debtors – theory only. Week 19
23-28
Nov 2022
04 hrs

CIA Details and Evaluation Rubrics

CIA1 Details:
CIA 1.1
Assignment Description:
Students are required to choose any two listed companies of a given sector and demonstrate their source of finances for short and long-term
purposes and also compare and comment on the YoY changes in capital positions for the previous two years.
The report should include the following:
● Introduction to the business and the sector

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 ● Various sources available for raising funds for short and long-term
● YoY changes in financial position (Including Interest expenses, repayment options for the available sources etc)
● Drawing inferences on the use of different sources of funds.

Report Format:
● Use 12-point fonts with 1.5 line spacing and justified,
● Reference – APA 7th edition

Individual / Group: Individual

Submission Type: PDF file submission in Google Classroom
Submission Deadline: 28 July 2022

CIA1.1 Rubrics
PLG2 Functional Knowledge and Application
PLO 2.1 Demonstrate understanding of concepts and theories in various domains of management

CLO1 Demonstrate understanding of the principles and concepts of financial management

CLO2 Extend the knowledge of financial management concepts in taking financial decisions
Maximum Marks 10 Marks
Criteria / Weightage* (1) (2) (3) (4) (5)
Demonstrates Identifies and explains Identifies and explains Identifies and explains Identifies and explains Identifies and explains
understanding of the one or more sources of two or more sources of four or more sources of five or more sources of six or more sources of
concepts by finance related to the finance related to the finance related to the finance related to the finance related to the
identifying business- selected business. selected business. selected business. selected business. selected business.
specific sources of
funds (5 Marks)

(CLO1 – PLO2.1,
PL03.4,3.5)

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 2 Explains one or more Explains two or more Explains clearly three Explains clearly four or Explains clearly five or
Infers on the use of points on the use of points on the use of or more points on the more points on the use more points on the use
different sources of different sources of different sources of use of different sources of different sources of of different sources of
funds funds but the points funds but the points of funds. funds. funds
lack clarity. lack clarity.
(CLO2 – PLO2.2)

CIA 1.2
Assignment Description: Business Asset Financing
Students are required to put forward a business idea and construct a capital structure for the business considering the various finance options
available to them. The report should also interpret relevant factors that were considered while developing this capital structure and compare it with
the capital structure of an existing company in the same industry.
The report should include the following:
● Introduction to the business idea
● Construct a suitable capital structure for this business
● Interpret relevant factors that were considered while developing the capital structure
● Compare this capital structure with the capital structure of an existing company in the same industry with suitable capital structure
concepts.
Report Format:
• Use 12-point fonts with 1.5 line spacing and justified
• Reference – APA 7th edition
• Report should not be more than 6 pages (A4 size)

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Individual / Group: Individual
Submission Type: Written report submitted in Google Classroom
Submission Deadline: 8th August 2022
CIA1.2 Rubrics

PLG2 Functional Knowledge and Application

PLO2.2 Utilise domain-specific concepts/ techniques to address business problems
CLO3 Apply the relevant theories and concepts of financial management
Maximum Marks 10 Marks (YY Marks)
(Converted to)
Criteria / Weightage* (1) (2) (3) (4) (5)
Introduces the Introduces the Introduces the Introduces the Introduces the Introduces the
business idea and business idea but fails business idea but fails business idea and business idea and business idea and
constructs a suitable to construct a capital to construct a suitable constructs a suitable constructs a suitable constructs a logical
capital structure by structure. capital structure and capital structure by capital structure by and appropriate
interpreting the also fails to interpret interpreting only a interpreting some of capital structure by
relevant factors the factors considered few of the factors the factors considered interpreting the
considered while relevant factors
while developing the considered while while developing the
developing the considered while
capital structure. developing the capital capital structure.
capital structure developing the capital
(CLO 3 – PLO2.2 ) structure. structure
Compares the Barely makes a Makes a poor Makes a basic Adequately compares Accurately compares
capital structure comparison of the comparison of the comparison of the the capital structure the capital structure
with the capital capital structure with capital structure with capital structure with with the capital with the capital
structure of an the capital structure the capital structure the capital structure structure of an structure of an
existing company in of an existing of an existing of an existing existing company in existing company in
the same industry company in the same company in the same company in the same the same industry by the same industry by
industry and fails to

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 by making use of industry and also fails make use of the industry by making making use of making use of
suitable capital to make use of the capital structure use of few of the suitable capital suitable capital
structure concepts capital structure concepts capital structure structure concepts structure concepts
concepts concepts
(CLO 3 – PLO2.2)

*Weightage (Levels) can vary depending on assignments

CIA 2
Assignment Description:
Only Application Oriented Questions will be asked. The duration of the exam is two hours and the maximum mark is 50. The question paper
pattern is given below:

Section A: 3 Questions * 5 Marks =15 marks (3 Questions are to be answered out of 5)

Section B: 2 Questions *10 Marks =20 marks (2 Questions are to be answered out of 3)
Section C: 1 Question * 15 Marks =15 marks (Case Study - Compulsory Question)

CIA2 Rubrics – Case Study Rubrics (Compulsory Question- Evaluation based on embedded question - Case study)

PLG2 Functional Knowledge and Application

PLO2.2 Utilise domain-specific concepts/ techniques to address business problems
CLO3 Apply the relevant theories and concepts of financial management
Maximum Marks 10 Marks
(Converted to)
Criteria / Weightage* (1) (2) (3) (4) (5)
1 Identifies one or more Identifies two or Identifies three or Identifies four or Identifies five or
Identifies the financial management more financial more financial more financial more financial
various concepts of concepts but does not management concepts management concepts management concepts management concepts
financial provide any and provides
management justification.

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 (5 Marks) but provides poor satisfactory and provides accurate and provides accurate
(CLO3 – PLO2.2) justifications. justifications justifications justifications
Organises possible Organises discussions Organises discussions
Organises discussion Organises discussion Organises discussions
solutions by making that are very poorly that are poorly that is moderately that is fairly well that are well
use of facts structured without structured by makingwell structured by structured by making structured by making
(5 Marks) making use of facts use of facts making use of use of accurate facts use of accurate facts
(CLO3 – PLO2.2) accurate facts
2 Provides one or more Provides two or more Provides three or Provides four or more Provides five or more
Provides solution to solutions to the given solutions to the given more solutions to the solutions to the given solutions to the given
the given problem problem but fails to problem but fails to given problem by problem by applying problem by applying
by applying the apply the concepts of apply the concepts of applying the concepts the concepts of the concepts of
concepts of financial management financial management of financial financial management financial management
financial management
management
(5 Marks)
(CLO5 – PLO2.5)

CIA3 Details: Assignment Description:

CIA III – A report on sectoral Analysis on Capitalisation, Leverage and Dividend Policy (20 marks)

You are required to analyse the Capitalisation, Leverage and Dividend Policy of any three selected listed companies in a sector. For this company,
the students would need to study the financial statements and other secondary sources for the last 3 years, calculate the capitalisation position, and
relevant ratios for Capital Structure and Dividend Policy, analyse the data and submit a report on the trends that have been observed during these
years. The report would also need to include suggestions for the company in the future. The deliverable for this assignment would be a report in
Word format.
1) Comment on the capitalisation position of the company as compared to its peers for the last 3yrs
2) Calculate the Cost of Capital (Make suitable assumptions wherever necessary and connect to the theoretical models)
3) Calculate the ratios relevant to Capital Structure, Leverage and Dividend Policy
4) Comment on the trends and financial position.

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Video presentation: (10 Marks)
Report Format: (10 Marks)
● Use 12-point fonts with 1.5 line spacing and justified
● Reference – APA 7th edition
● Report should not exceed 1200 words

Individual / Group: Group of a maximum of 3 students

Submission Type: Google classroom
Submission Deadline: 10th November 2022
CIA3 Rubrics

PLG2 Functional Knowledge and Application

PLO2.4 Compare organisational practices to theoretical frameworks

PLO4.3 List relevant assumptions
CLO4 Examine the relationship between capital structure, cost of capital and dividend decisions
CLO5 Evaluate projects for profitability
Maximum Marks 20 Marks
Criteria / Weightage* (1) (2) (3) (4) (5)
Evaluates the Evaluates the Evaluates the Evaluates the Evaluates the Evaluates the
Capitalisation Capitalisation Position Capitalisation Position Capitalisation Position Capitalisation Position Capitalisation Position
Position (5 Marks) poorly by not poorly by considering faily well but does not fairly well by with accuracy
(CLO5 – PLO4.3) considering only the only few of the consider all the considering all the considering all the
assumptions assumptions assumptions assumptions assumptions

Examines the Examines the Examines the Examines the

Examines the Examines the
relationship between relationship between relationship between relationship between
relationship between relationship between
capital structure, cost capital structure, cost of capital structure, cost of capital structure, cost of
capital structure, cost of capital structure, cost of
of capital and capital and dividend capital and dividend capital and dividend
capital and dividend capital and dividend
dividend decisions decisions with more decisions with more decisions with more

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 (5 Marks) than 1 point but than 2 points, but lacks than 3 points decisions with more decisions with more
(CLO4 – PLO2.4) without any clarity clarity adequately than 4 points fairly well than 5 points accurately

Demonstrate clarity Compares the Compares the Compares the Compares the Compares the
and coherence in company’s practices to company’s practices to company’s practices to company’s practices to company’s practices to
writing the more than 1 theoretical more than 2 theoretical more than 3 theoretical more than 4 theoretical more than 5 theoretical
Presentation report – framework frameworks frameworks frameworks frameworks
Comparing the
company’s practices
to theoretical
frameworks
(5 Marks)
(CLO5 – PLO4.3)

Develop documents Draws poor conclusion, Draws poor conclusion, Draws moderately good Draws good conclusion Draws accurate
with appropriate but no clarity but lacks clarity conclusion with with clarity conclusion
structure and style of sufficient clarity
Presentation –
Drawing conclusion
(5 Marks)
(CLO5 – PLO4.3)

ESE
Assignment Description:
Only Application Oriented Questions will be asked. The duration of the exam is two hours and the maximum mark is 50. The question paper
pattern is given below:
Section A: 3 Questions * 5 Marks =15 marks (3 Questions are to be answered out of 5)
Section B: 2 Questions *10 Marks =20 marks (2 Questions are to be answered out of 3)
Section C: 1 Question * 15 Marks =15 marks (Case Study - Compulsory Question)

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Prepared by: Reviewed by: Approved by:

Dr. Suresha B Prof. Subhashree P K HoD

(Faculty in-charge)

18