KARPAGAM ACADEMY OF HIGHER EDUCATION

(Deemed to be University)
(Accredited with A+ Grade by NAAC in the Second Cycle)
(Established under section 3 of UGC Act 1956)
Coimbatore-641021
Department of Commerce -B.Com (CA)
Name: Ms.Sujitha.S
Subject: Financial Management Subject Code: 22CCU504A
Semester: V Year: 2022-2025 Batch
Lesson Plan

UNIT - I
Lecture
Sl.No. Duratio Topics to be Covered Support
n (Hr) materials
1 1 Introduction to financial management SR8: 1.2 -1.3
2 1 Nature of financial management SR8: 1.20
3 1 Scope and financial management system SR8: 1.3 -1.5
4 1 Types of financial decisions SR2: 16.-21
5 1 Key Decision Areas in Financial Management SR2: 22-23
6 1 Key activities of Finance Manager Changing Role of SR2: 25-27
Finance Managers
7 1 Financial Planning: Meaning- Definition SR2: 13-15
8 2 Objectives - Steps - Factors affecting financial SR8: 1.1-1.6
planning SR2: 13-15
9 1 Estimation of financial requirements of a firm. SR2: 171-175

Total no. of Hours planned for Unit - I 10

UNIT – II
Lecture
Sl.No. Duratio Topics to be Covered Support
n (Hr) materials
1 1 Time Value of Money – Introduction and Concept SR9: 3.1-3.3
2 1 Introduction Process of Compounding and SR2: 3.3-3.4
Discounting
3 1 Future Value - Present value SR9: 3.8-3.9
4 1 Valuation of bonds and shares: Introduction - intrinsic SR9: 311-314
value - book value
5 2 Risk and Return - Concept and Calculation (including SR9: 315-3.16
Capital Asset Pricing Model)
6 2 Present Value Techniques SR9: 319-326
7 1 Financial Statement Analysis SR9:3.20-3.26
8 2 Interpretation & Analysis of fund flow statement SR9:3.20-3.26
9 2 Cash Flow Statement SR9:3.20-3.26
10 2 Financial Ratio SR9:5.3-5.8
11 2 Common Size Statement SR8:213-217
12 2 Comparative statement SR8:213-217
13 1 Trend Analysis - Time Series SR8:213-217

Total no. of Hours planned for Unit – II 20

 UNIT – III
Lecture
Sl.No. Duratio Topics to be Covered Support
n (Hr) materials
1 1 Financing Decisions: Meaning of Cost of Capital SR8: 51-54
2 1 Sources of finance SR8: 54-63
3 3 Components’ of Cost of Capital (Cost of Equity, Cost SR8: 54-63
of Retained Earnings, Cost of Debt and Cost of
Preference Capital, Weighted Average Cost of Capital
(WACC)
4 2 Modigliani Millen hypothesis SR8: 12.5-12.7
5 1 Capital Structure SR8: 54-63
6 3 Theories of Capital Structure (Net Income, Net SR8:54-63
Operating Income, MM Hypothesis, Traditional
Approach)
7 1 Determinants of Capital Structure SR8:70-74

Total no. of Hours planned for Unit – III 12

UNIT – IV
Lecture
Sl.No. Duratio Topics to be Covered Support
n (Hr) materials
1 1 Capital Budgeting: The Capital Budgeting Process SR8: 391-393
2 1 Cash Flow Estimation – Payback Period Method SR8: 394-396
3 2 Accounting Rate of Return SR8: 397-399
4 2 Net Present Value (NPV) - Net Terminal Value SR8: 397-399
5 2 Internal Rate of Return (IRR) SR8:400-410
6 1 Profitability Index. Capital Rationing: Introduction SR8:400-410
7 1 Types - Steps involved in capital rationing SR8:400-410
8 1 Various approaches to Capital Rationing SR2:30.3
9 2 Financial leverage: Introduction- Operating- Financial SR2:30.3-30.4
& Combined Leverage.
Total no. of Hours planned for Unit - IV 13

UNIT – V
Lecture
Sl.No. Duratio Topics to be Covered Support
n (Hr) materials
1 2 Dividend Decisions: Theories for Relevance and SR2: 13.3
Irrelevance of Dividend Decision for Corporate
Valuation
2 2 Walter’s Model SR8: 293-295
3 2 Gordon’s Model SR2:13.7-13.8
4 2 MM Approach SR2: 17.3-17.4
5 1 Cash and Stock Dividend SR2:13.6-13.38
6 1 Dividend Policies in Practice SR2:13.6-13.38
7 1 Working Capital Decisions: Concept of Working SR2:13.6-13.38
Capital
8 1 Operating & Cash Cycles - Sources of Short-Term SR2:13.6-13.38
Finance
9 1 Working Capital Estimation SR2:13.6-13.38
 10 1 Cash management SR8: 299-309
11 1 Receivables Management SR8: 299-309
12 2 Inventory Management. SR8:331-353
Total no. of Hours planned for Unit - V 17

Suggested Book(s):
SR2: S.N. Maheswari (2019), Financial Management, New Delhi, Sultan and Chand and sons.
SR8: Khan, M.Y & Jain, PK (2019) Financial Management, Text problems and Cases New
Delhi, Tata MC Graw – Hill Publishing Co. Ltd.
SR9: Ramachandran R & Srinivasan S (2010) Financial Management, Sriram publications,
Trichy.

Website(s):
W1: hundred.com/type of business/