Basic Business Finance

All chapters have been thoroughly revised and updated;
● Thoroughly revised on the basis of the Companies Act, 2013;
● Rate of Income Tax @ 25 percent on companies has been applied in all numerical questions as per amendment made by the Finance (No. 2) Act, 2019.
● Comprehensive presentation of the concepts and relevant theories;
● Several new Illustrative problems have been included in every chapter for better understanding of the principles and techniques;
● In each chapter, besides Long Answer and Short Answer Type Questions. A Multiple Choice Questions with answer have been given large number of.
● Use of charts and figures to bring more clarity;
● Many new exercises and problems have been included in each chapter to help the students in better learning and understanding.

Basic Business Finance Syllabus For B.Com. IInd Semester of Various Universities of Uttarakhand

Unit 1 : Business Finance : Meaning, Nature and Scope, Finance Function, Investment Function, Financing and Dividend Decisions, Financial Planning.
Unit 2 : Capitalization : Meaning, Over capitalization and Under Capitalization, Theories of Capitalization.
Capital Structure : Concept and Planning, Theories and Determinants, Capitalization VS Capital Structure.
Unit 3 : Cost of Capital : Meaning, Importance, Calculation of Cost of Debt, Preference Shares, Equity Shares and Retained Earnings, Combined (Weighted) Cost of Capital.
Unit 4 : Capital Budgeting : Meaning, Nature and Importance of Investment Decisions, Evaluation Criteria.
Unit 5 : Dividend Policies : Issues in Dividend Policies, Dividend Models, Sources of Funds : Long Term Funds, Short Term Funds, Nature Significance and Determinants of Working Capital.
Unit 6 : Time value of Money, Uses of simple and Compound interest in business finance. Capital Market : (A) New Issue Market (B) Secondary Market Functions and Role of Stock Exchange (BSE, NSE), Money Market : Indian Money Markets— Composition and Structure.