NATURE & SCOPE OF FINANCIAL MANAGEMENT

1 Profit Vs. wealth maximization

THEORY
2 Financial Decision
50%
06
MARKS 3 Risk & Return
PRACTICAL
4 Time value of money 50%
5 Formulae – Compounding & Decision

CA CS Harish A Mathariya 98220 93220 Yes Academy 8888 545 545 1

 WORKING CAPITAL MANAGEMENT
1 W.C. Concept

2 Types of W.C.
THEORY
3 Tandon Committee – 3 methods
20%
05
MARKS
4 W.C. required calculation in ₹
PRACTICAL
5 Opt. Cycle in days
80%
6 Creditors payment/ Debtors collection period

7 Formulae of components of opt. cycle.

CA CS Harish A Mathariya 98220 93220 Yes Academy 8888 545 545 2

 RECEIVABLES MANAGEMENT
1 Receivable management functions; goals; risk

2 Factoring; Forfaiting meaning THEORY

10%
02
MARKS 3 Debtors collection period
PRACTICAL

4 Debtors ₹ calculation 90%

5 Decision making question present & proposed policy

CA CS Harish A Mathariya 98220 93220 Yes Academy 8888 545 545 3

 INVENTORY MANAGEMENT

1 Concept: ABC; min-max plan; 2 bin THEORY

10%
04
MARKS 2 Learn formulae of various levels of inventory
PRACTICAL

3 Methods of material issue: FLFO/ LIFO 90%

CA CS Harish A Mathariya 98220 93220 Yes Academy 8888 545 545 4

MANAGEMENT OF CASH & MARKETABLE SECURITIES

THEORY
1 Cash budget format (Practical)
5%
01
MARKS
2 Calculation of optimum cash balance
PRACTICAL
3 Calculation of Debtors collection / expense in SP. Months (practical) 95%

CA CS Harish A Mathariya 98220 93220 Yes Academy 8888 545 545 5

 LEVERAGES

THEORY
1 Leverage meaning & concept 10%
04
MARKS
PRACTICAL
2 Formulae operating; financial; combined leverage (practical)
90%

CA CS Harish A Mathariya 98220 93220 Yes Academy 8888 545 545 6

 CAPITAL STRUCTURE
1 Capital Structure concept (T)

2 Types of capital structure (T)

THEORY
3 NI Approach – concept & formulae
25%
08
MARKS
4 NOI Approach - concept & formulae
PRACTICAL
5 MM Hypothesis - concept & formulae 75%
6 Calculation Indifference point

7 Calculation of market value & firm

CA CS Harish A Mathariya 98220 93220 Yes Academy 8888 545 545 7

 COST OF CAPITAL
Most IMP formula

1 Cost equity
THEORY
2 Cost of Preference
20%
07
MARKS
3 Cost of Debenture
PRACTICAL
4 Cost of Loan 80%
5 Cost of overall cost of capital, CAPM

6 Dividend growth model

CA CS Harish A Mathariya 98220 93220 Yes Academy 8888 545 545 8

 CAPITAL BUDGETING
1 Capital budgeting concept

2 Pay-back period – 2 formulae; concept & application

THEORY
3 P.I. - formulae & application, ARR - formulae & application 20%
08
MARKS
PRACTICAL
4 NPV - formulae & application, IRR - formulae & application
80%
5 Standard deviation formulae & application

6 Coefficient of correlation - formulae & application

CA CS Harish A Mathariya 98220 93220 Yes Academy 8888 545 545 9

 DIVIDEND POLICY

1 Dividend policy concept (T)

THEORY
2 MM. Approach – formula + Application 30%
06
MARKS
3 Gordon’s Model - formula + Application PRACTICAL

4 Walter’s Model - formula + Application

70%

CA CS Harish A Mathariya 98220 93220 Yes Academy 8888 545 545 10

 SECURITY ANALYSIS & PORTFOLIO
1 Portfolio management objectives

2 Risk & types, Standard deviation, Covariance

THEORY
3 Coefficient of correlation (Formula & its Application)
20%
10
MARKS 4 P. Folio risk – both methods Formula & its Application
PRACTICAL
5 Calculation weight of security Formula & its Application 80%
6 CAPM model Formula & its Application

7 CMLC (theory), Sharp index (theory), ECA, APT (theory)

CA CS Harish A Mathariya 98220 93220 Yes Academy 8888 545 545 11

 PROJECT FINANCE

1 Project Finance concept

THEORY
2 Components of project report
100%
01
MARKS 3 Project appraisal by financial institution
PRACTICAL
4 Venture capital 0%
5 Lease & higher purchase

CA CS Harish A Mathariya 98220 93220 Yes Academy 8888 545 545 12

 INTRODUCTION TO MANAGEMENT
1 Functions of management

2 Scientific theory by Fredrick W. Taylor

THEORY
3 theory by Henri Fayol
100%
07
MARKS
4 Bureaucratic theory by Max Weber
PRACTICAL
5 theory by Elton Mayo, X&Y Theory by Douglas McGregor
0%
6 George R. Terry, Harold Koontz and Cyril O’Donnell

7 five functions of management

CA CS Harish A Mathariya 98220 93220 Yes Academy 8888 545 545 13

 INTRODUCTION TO STRATEGIC MANAGEMENT
1 Four Phases of Strategic management process

2 Strategic Leadership
THEORY
3 Functions & Importance for Professionals like Company Secretaries 100%
07
MARKS
4 Strategic Planning Cycle PRACTICAL

5 Limitations of Strategic Planning

0%
6 Porter’s Five Forces

CA CS Harish A Mathariya 98220 93220 Yes Academy 8888 545 545 14

 BUSINESS POLICY & FORMULATION OF
FUNCTIONAL STRATEGY
1 Features of Business Policy, Vision, Mission

2 Vision and Mission Statements of Various Companies

THEORY
3 Corporate Level Strategy, Business-Level Strategy
100%
07
MARKS 4 Key Differences between Business Strategy and Corporate Strategy PRACTICAL
5 Finance Strategy, marketing planning, Entry strategies 0%
6 Implementing , Human Resource Strategies

7 Production Strategy, Logistics strategy

CA CS Harish A Mathariya 98220 93220 Yes Academy 8888 545 545 15

 STRATEGIC ANALYSIS & PLANNING
1 Situation Analysis, SWOT/ TOWS Analysis

2 TOWS, Four TOWS strategies:

THEORY
3 PERT, CPM: Key Points
100%
08
MARKS 4 Steps in PERT and CPM, BCG MATRIX
PRACTICAL
5 Sequences in BCG Matrix, Ansoff Growth Matrix 0%
6 ADL MATRIX, GE McKinsey Matrix

7 Glueck & Jauch Generic Strategic Alternative

CA CS Harish A Mathariya 98220 93220 Yes Academy 8888 545 545 16

 STRATEGIC IMPLEMENTATION & CONTROL
1 Strategy formulation and implementation

2 Strategy Implementation – Supporting Factors

THEORY
3 McKINSEYS 7-S Framework, Structural implementation
100%
06
MARKS
4 Functional implementation
PRACTICAL
5 Application of Strategic Control 0%
6 Control Process, Balance Scorecard

7 Strategic change management, Leadership and its forms

CA CS Harish A Mathariya 98220 93220 Yes Academy 8888 545 545 17

 ANALYSING STRATEGIC EDGE
1 Business Process Re-engineering (BPR)

2 BPR: Definition, Factors for Successful Implementation of BPR

THEORY
3 TQM, Six Sigma, Sigma Training and Certification Levels
100%
06
MARKS 4 Enterprise Resource Planning
PRACTICAL
5 Importance of ERP, Artificial Intelligence 0%
6 Blockchain Technology, Importance of Blockchain

7 Three Pillars of Blockchain Technology

CA CS Harish A Mathariya 98220 93220 Yes Academy 8888 545 545 18