प्रारम्भिक व्यावसायिक वित्त (Basic Business Finance)

प्रारम्भिक व्यावसायिक वित्त’ पुस्तक का यह संस्करण उत्तराखण्ड राज्य के समस्त विद्यालयों एवं महाविद्यालयों के शैक्षणिक सत्र 2022-23 से प्रभावी नए पाठ्यक्रम के अनुरूप प्रकाशित किया गया है |

प्रारम्भिक व्यावसायिक वित्त (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.