TYBMS Sem 5 Syllabus of November 2015 Exam: Special Studies in Finance

Special Studies in Finance is an elective subject of TYBMS Semester 5  (Mumbai University exam). The subject covers important topics like Economic Value Addition (EVA), Appraisal of term loans, accounting for effects of changes in foreign exchange rates and financial services.

Here we present the detailed syllabus of Special Studies in Finance:

Unit 1 – 15 lectures

Economic Value Addition (EVA):

1. Current developments
2. Deferred Tax – assets and liabilities – AS 22
3. Segment Reporting – AS 17
4. Initial Public Offer – IPO
5. Employees Stock Option Plan – E.S.O.P.
6. Sweat Equity.

Financial Derivation and Future Derivations:

1. AS – 30 – Recognition and Measurement
2. AS – 31 – Representation.

Unit 2 – 15 lectures

1. Appraisal of Term Loan
2. Project Report – Structure of Project Report.

Unit 3 – 15 lectures

1. Accounting for effects of changes in foreign exchange rates – AS 11
2. In relation to purchase and sale of goods, services and assets and loan and credit transactions.
3. Computation and treatment of exchange differences.

Financial Services:

1. Hire Purchase
2. Lease
3. Capital Market
4. Underwriting
5. Merchant Banking
6. Credit Ratings
7. Mutual Funds

The list of reference books of Special Studies in Finance is as follows:

1. Corporate Financial Management – Raj A
2. Business Finance – Kulkarni P
3. Financial Management – Chandra P.
4. Basic Financial Management – I.M. Pandey
5. Techniques of Financial Management – Helfert
6. Financial Management – William W. Sihler, Richard D. Crowford and Henry A. Davis