Source Of Long-Term Finance

• Capital Market
• Special Financial Institutions
• Mutual Funds
• Lease
• Foreign Source

Leasing

• Introduction
• Concept
• Types of Lease
• Operating lease
• Financial Lease
• Sale and Lease back Transaction
• Leverage lease
• Advantages & Disadvantages of Leasing
• Hire Purchase

Inventory Management  

• Introduction
• Inventory Management : Objectives
• Benefits of Holding Inventory
• Inventory Management Techniques
  • A B C Classification
  • Economic Order Quantity Model (EOQ)
  • EOQ Assumptions
  • Limitations of EOQ Model

Capital Budgeting Technique - 1

• Net Present Value
• Problem

  Capital Budgeting Technique - 2

• Internal Rate Of Return
• Problem

  Capital Budgeting Technique - 3

• Accounting Rate Of Return
• Problem

  Capital Budgeting Technique - 4

• Profitability Index
• Problem

Payback Period (PB)method

• Discount PB method

Net Present Value Method   Principles of Working Capital Management  

• Learning Objectives
• Current Assets vs. Fixed Assets
• Concepts of Working Capital

Operating Cycle  

• Gross Operating Cycle
• Inventory Conversion Period (ICP)
• Debtors Conversion Period (DCP)
• Creditors Payable Period (CPP)
• Net Operating Cycle (NOC)

Permanent Working Capital & Variable Working Capital  

• Permanent Working Capital
• Variable Working Capital
• Determinants of Working Capital
  • Nature of Business
  • Market and Demand Conditions
  • Technology and Manufacturing Policy
  • Credit Policy
  • Availability of Credit and Suppliers
  • Operating Efficiency

Issues in Working Capital Management  

• Issues in WCM
• Estimating Working Capital Needs
  • Current Asset Holding Period
  • Ratio of Sales
  • Ratio of Fixed Investment
• Policies for Financing Current Assets
  • Long-Term Financing
  • Short-Term Financing
  • Spontaneous Financing
• Financing Approach
  • Matching Approach
  • Conservative Approach
  • Aggressive Approach

Working Capital Financing  

• Introduction
• Trade Credit
• Bank Credit
• CP’s, CD’s