SECTION A: FINANCIAL MANAGEMENT

Module 1. Fundamentals of Financial Management 1.1 Introduction to Financial Management 1.1.1 Fundamentals 1.1.2 Objective of Financial Management 1.1.3 Scope and Functions of Financial Management 1.1.4 Profit Optimisation and Value Maximisation Principle 1.1.5 Dynamic Role of a CFO in Emerging Business Environment 1.2 Time Value of Money 1.2.1 Rationale 1.2.2 Techniques 1.2.3 Future Value and Present Value of a Single Cash Flow 1.2.4 Annuity and Perpetuity 1.2.5 Compound Annual Growth Rate (CAGR) 1.2.6 Practical Applications 1.3 Risk and Return 1.3.1 Various Connotations of Return 1.3.2 Ex–ante and Ex–post Return 1.3.3 Types of Risks 1.3.4 Calculation of Return and Risk 1.3.5 Capital Asset Pricing Model

Module 2. Institutions and Instruments in Financial Markets 2.1 Financial Institutions 2.1.1 Reserve Bank of India 2.1.2 Commercial Banks 2.1.3 NBFCs 2.1.4 Insurance Companies 2.1.5 Pensions Funds 2.1.6 Alternative Investment Funds (AIF): Angels, Venture Capital, Private Equity and Hedge Funds 2.1.7 SEBI Regulations (including AIF Circulars) 2.2 Capital Market 2.2.1 Primary and Secondary Markets and its Instruments 2.2.2 Compulsory / Optionally Convertible Financial Instruments, Deep Discount Bonds 2.2.3 Euro Bond and Masala Bond 2.2.4 Rolling Settlement, Clearing House Operations 2.2.5 Dematerialization, Re-materialisation and Depository System 2.2.6 Initial Public Offering (IPO), Follow on Public Offer (FPO), Book Building, Green-shoe Option 2.2.7 Offer for Sale, Private Placement and Preferential Allotment 2.2.8 Insider Trading 2.2.9 Credit Rating - Credit Rating Methods and Rating Agencies in India 2.3 Money Market 2.3.1 Call Money 2.3.2 Treasury Bills 2.3.3 Commercial Bills 2.3.4 Commercial Paper 2.3.5 Certificate of Deposits 2.3.6 Repo, Reverse Repo 2.3.7 Promissory Notes and Government Securities

Module 3. Tools for Financial Analyses 3.1 Comparative, Common-Size Financial Statements and Trend Analysis 3.2 Financial Ratio Analysis 3.2.1 Financial Ratio Analysis 3.2.2 Financial Scores: Altman’s Z Score, Beneish M Score, Piotroski F Score 3.3 Fund Flow Statement – Preparation and Analysis 3.4 Cash Flow Statement – Preparation and Analysis

Module 4. Sources of Finance and Cost of Capital 4.1 Sources of Finance 4.1.1 Long Term and Short Term 4.1.2 Financing a Start-up – Alternative Investment Funds and Crowd Funding 4.2 Cost of Capital 4.2.1 Meaning of Cost of Capital 4.2.2 Computation of Weighted Average Cost of Capital

Module 5. Capital Budgeting 5.1 Introduction to Capital Budgeting 5.2 Identification of Cash Flows and Forecasting 5.3 Cash Flow vs. Profit of the Firm 5.4 Evaluation Techniques – Non-discounted and Discounted Cash Flow Methods 5.5 Hurdle Rate in a Conglomerate Environment

Module 6. Working Capital Management  6.1 Introduction to Working Capital Management 6.1.1 Theoretical Underpinnings 6.1.2 Planning of Working Capital 6.1.3 Working Capital Cycle and Cash Cycle 6.1.4 Estimation of Working Capital Requirement 6.2 Receivable Management 6.3 Payable Management 6.4 Inventory Management 6.5 Management of Cash and Cash Equivalents 6.5.1 Motives of holding Cash 6.5.2 Objectives of Cash Management 6.5.3 Models of Cash Management 6.6 Financing Working Capital 6.6.1 Monthly Cash Flow Forecast and Analysis 6.6.2 Maximum Permissible Bank Finance (MPBF) Calculation 6.6.3 Commercial Paper 6.6.4 Export Financing – Pre-shipment and Post-shipment Packing Credit

Module 7. Financing Decisions of a Firm 7.1 Capital Structure and Capital Stacking 7.1.1 Collateral 7.1.2 Covenant (Financial and Non-financial), Negative Covenants and Cross Default 7.1.3 Capital Stacking and Risk Analysis 7.1.4 Senior and Junior Debt Management 7.1.5 Capital Structure Theories 7.2 Leverage Analyses and EBIT – EPS Analysis 7.3 Dividend Decisions and Dividend Theories

SECTION B: BUSINESS DATA ANALYTICS

Module 8. Introduction to Data Science for Business Decision-making 8.1 Meaning, Nature, Properties, Scope of Data 8.2 Types of Data in Finance and Costing 8.3 Digitization of Data and Information 8.4 Transformation of Data to Decision Relevant Information 8.5 Communication of Information for Quality Decision-making 8.6 Professional Skepticism regarding Data 8.7 Ethical Use of Data and Information

Module 9. Data Processing, Organisation, Cleaning and Validation 9.1 Development of Data Processing 9.2 Functions of Data Processing 9.3 Data Organization and Distribution 9.4 Data Cleaning and Validation

Module 10. Data Presentation: Visualisation and Graphical Presentation 10.1 Data Visualisation of Financial and Non-financial Data 10.2 Objective and Function of Data Presentation 10.3 Data Presentation Architecture 10.4 Dashboard, Graphs, Diagrams, Tables, Report Design 10.5 Tools and Techniques of Visualisation and Graphical Presentation

Module 11. Data Analysis and Modelling 11.1 Process, Benefits and Types of Data Analysis 11.2 Data Mining and Implementation of Data Mining 11.3 Analytics and Model Building (Descriptive, Diagnostic, Predictive, Prescriptive) 11.4 Standards for Data Tagging and Reporting (XML, XBRL) 11.5 Cloud Computing, Business Intelligence, Artificial Intelligence, Robotic Process Automation and Machine Learning 11.6 Model vs. Data-driven Decision-making