Vous êtes sur la page 1sur 11

Lovely Professional University, Punjab

Course Code Course Title Course Planner Lectures Tutorials Practicals Credits
FIN353 WORKING CAPITAL MANAGEMENT 17776::Dr. S. Hari Babu 3 1 0 4
Course Weightage ATT: 5 CA: 20 MTT: 25 ETT: 50
Exam Category: 13: Mid Term Exam: All MCQ – End Term Exam: MCQ +
Subjective
Course Orientation KNOWLEDGE ENHANCEMENT, PLACEMENT EXAMINATION

TextBooks ( T )
Sr No Title Author Edition Year Publisher Name
T-1 WORKING CAPITAL DR. R. P. RUSTAGI 1st 2011 TAXMANN PUBLISHER
MANAGEMENT
Reference Books ( R )
Sr No Title Author Edition Year Publisher Name
R-1 WORKING CAPITAL BHALLA V K 8th 2008 ANMOL PUBLICATIONS PVT. LTD.
MANAGEMENT
R-2 WORKING CAPITAL BHATTACHARYA, 3rd 2014 PHI Learning Pvt Ltd
MANAGEMENT : STRATEGIES HRISHIKES
AND TECHNIQUES
Other Reading ( OR )

Sr No Journals articles as Compulsary reading (specific articles, complete reference)

OR-1 Ben Ukaegbu, The significance of working capital management in determining firm profitability: Evidence from developing economies in Africa, Research in
International Business and Finance 31 (2014) 1–16 ,
OR-2 Five Strategies for Improving Inventory Management Across Complex Supply Chain Networks, How Companies Think about Growing Network Pressures and
Ways they can Effectively Respond, CSCO Insights, Chief Supply Chain Officer Insights ,
OR-3 Cash Management and Banking Policy, Office of the University Controller Financial Management Guidelines, The City University of New York ,
OR-4 Chandekar Murlidhar , Khedkar Amruta Mandar (2014), Role of Cash Management System in Banking Sector,Research Journal of Management Sciences, Vol. 3
(12), 15-17, December (2014) ,
OR-5 Siekelova Anna, Kollar Boris, Weissova Ivana (2015), Impact of credit risk management, 4th World Conference on Business, Economics and Management,
WCBEM, Procedia Economics and Finance 26 ( 2015 ) 325 – 331 ,
OR-6 Norlida Abdul Manab, Ng Yen Theng, Rohani Md-Rus (2015), The Determinants of Credit Risk in Malaysia, Procedia - Social and Behavioral Sciences 172 (
2015 ) 301 – 308 ,
OR-7 N.R. Srinivasa Raghavan, Vinit Kumar Mishra (2011), Short-term finan cing in a cash-c onstrained supply chain, International Journal of Production Economics,
134 (2011) 407–412 ,
OR-8 Yanchao Wang, Yu Ji ,Xu Chen,Chunlei Song (2014), Inflation, operating cycle, and cash holdings, China Journal of Accounting Research, 7 (2014) 263–276 ,
OR-9 Hina Agha (2014), Impact of Working Capital Management on Profitability, European Scientific Journal January 2014, vol.10, No 1, pp 374 - 381 ,
OR-10 R. Scott (1978), Working Capital and its Estimation for Project Evaluation, Engineering and Process Economics 3 (1978) 105-l 14 ,

An instruction plan is a tentative plan only and a teacher may make some changes in his/her teaching plan. The students are advised to use syllabus for preparation of all examinations. The students are expected to keep themselves
updated on the contemporary issues related to the course. Upto 20% of the questions in any examination/Academic tasks can be asked from such issues even if not explicitly mentioned in the instruction plan.
Audio Visual Aids ( AV )
Sr No (AV aids) (only if relevant to the course) Salient Features
AV-1 https://www.youtube.com/watch?v=Kkf_eyB3sTI What Working Capital Means in Valuation and Financial Modeling ?
AV-2 https://www.youtube.com/watch?v=ul7cJOhDI2g Trends Impacting Your Working Capital Strategies
AV-3 https://www.youtube.com/watch?v=1xWCYG5KLvU Financial Statements Example: Profitability; Working Capital: Debtors
and Creditors
AV-4 https://www.youtube.com/watch?v=CP39KV5OzH8 Innovations in Receivables Management
AV-5 https://www.youtube.com/watch?v=u_d1tM8sGUg KBC Commercial Finance: What is factoring and how does it work?
AV-6 https://www.youtube.com/watch?v=e_VAA0aCJws Managing Accounts Receivable Collections Teams - Customer Value
Group
AV-7 https://www.youtube.com/watch?v=OO76DWyBG9w 2013 Trends in Online Banking & Cash Management
AV-8 https://www.youtube.com/watch?v=ETNhjLPItBA SAP Financial Supply Chain Management In-House Cash Introduction
AV-9 https://www.youtube.com/watch?v=1d0O8MAMyAM Modernizing Inventory Management
AV-10 https://www.youtube.com/watch?v=2HwcFviJlTM Supply chain management benefits with NeoGrid

LTP week distribution: (LTP Weeks)


Weeks before MTE 7
Weeks After MTE 7
Spill Over (Lecture) 7

Detailed Plan For Lectures


Week Lecture Broad Topic(Sub Topic) Chapters/Sections of Other Readings, Lecture Description Learning Outcomes Pedagogical Tool Live Examples
Number Number Text/reference Relevant Websites, Demonstration/
books Audio Visual Aids, Case Study /
software and Virtual Images /
Labs animation / ppt
etc. Planned
Week 1 Lecture 1 Introduction(Types and T-1:1 OR-1 L1: Introductory lecture L1: Ability to get the Classroom Working capital
concepts of working capital) R-1:1 AV-1 L2: Working Capital, importance of the discussion using of different
need, importance and subject. power point companies from
types of working capital L2: To assess the presentation different sectors
importance of should be
working capital in the discussed
organization.

An instruction plan is a tentative plan only and a teacher may make some changes in his/her teaching plan. The students are advised to use syllabus for preparation of all examinations. The students are expected to keep themselves
updated on the contemporary issues related to the course. Upto 20% of the questions in any examination/Academic tasks can be asked from such issues even if not explicitly mentioned in the instruction plan.
Week 1 Lecture 1 Introduction(Working T-1:1 OR-1 L1: Introductory lecture L1: Ability to get the Classroom Working capital
capital flow) R-1:1 AV-1 L2: Working Capital, importance of the discussion using of different
need, importance and subject. power point companies from
types of working capital L2: To assess the presentation different sectors
importance of should be
working capital in the discussed
organization.
Lecture 2 Introduction(Working T-1:1 OR-1 L1: Introductory lecture L1: Ability to get the Classroom Working capital
capital flow) R-1:1 AV-1 L2: Working Capital, importance of the discussion using of different
need, importance and subject. power point companies from
types of working capital L2: To assess the presentation different sectors
importance of should be
working capital in the discussed
organization.
Introduction(Types and T-1:1 OR-1 L1: Introductory lecture L1: Ability to get the Classroom Working capital
concepts of working capital) R-1:1 AV-1 L2: Working Capital, importance of the discussion using of different
need, importance and subject. power point companies from
types of working capital L2: To assess the presentation different sectors
importance of should be
working capital in the discussed
organization.
Lecture 3 Introduction(Factors T-1:1 OR-9 L3: Factors determining L3: To recognizing Discussion using Balance sheets
determining working capital R-1:1 AV-2 working capital and the the power point of the
requirement) R-2:1 AV-3 methods for raising factors that can effect presentation with companies can
short term funds the short term capital the article be analyzed to
requirement and find out the
relationship between funding
the liquidity and
profitability.
Introduction(Liquidity vs. T-1:1 OR-9 L3: Factors determining L3: To recognizing Discussion using Balance sheets
profitability- A risk return R-1:1 AV-2 working capital and the the power point of the
trade-off) R-2:1 AV-3 methods for raising factors that can effect presentation with companies can
short term funds the short term capital the article be analyzed to
requirement and find out the
relationship between funding
the liquidity and
profitability.
Week 2 Lecture 4 Introduction(Working T-1:1 L4: Matching, L4, L5: To evaluate Classroom
capital policies) R-1:2 aggressive and the discussion
R-2:1 conservative approach approaches of using Power point
L5: Optimum Working working capital in the presentation
Capital Policy context of
profitability and risk
Introduction(Optimum T-1:1 L4: Matching, L4, L5: To evaluate Classroom
working capital policy) R-1:2 aggressive and the discussion
R-2:1 conservative approach approaches of using Power point
L5: Optimum Working working capital in the presentation
Capital Policy context of
profitability and risk

An instruction plan is a tentative plan only and a teacher may make some changes in his/her teaching plan. The students are advised to use syllabus for preparation of all examinations. The students are expected to keep themselves
updated on the contemporary issues related to the course. Upto 20% of the questions in any examination/Academic tasks can be asked from such issues even if not explicitly mentioned in the instruction plan.
Week 2 Lecture 5 Introduction(Optimum T-1:1 L4: Matching, L4, L5: To evaluate Classroom
working capital policy) R-1:2 aggressive and the discussion
R-2:1 conservative approach approaches of using Power point
L5: Optimum Working working capital in the presentation
Capital Policy context of
profitability and risk
Introduction(Working T-1:1 L4: Matching, L4, L5: To evaluate Classroom
capital policies) R-1:2 aggressive and the discussion
R-2:1 conservative approach approaches of using Power point
L5: Optimum Working working capital in the presentation
Capital Policy context of
profitability and risk
Lecture 6 Operating cycle(Operating T-1:2 OR-8 L6, L7: Meaning , L6, L7: To recognize Discussion using
cycle period) AV-3 significance, the numerical
operating and cash cycle importance and need problems
along for investing in
with its calculation current assets, and to
calculate the
operating cycle
Week 3 Lecture 7 Operating cycle(Operating T-1:2 OR-8 L6, L7: Meaning , L6, L7: To recognize Discussion using
cycle period) AV-3 significance, the numerical
operating and cash cycle importance and need problems
along for investing in
with its calculation current assets, and to
calculate the
operating cycle
Lecture 8 Financing of working capital T-1:10 OR-7 L8: Sources of finance L8: To assess the Classroom Balance sheet of
and banking policy(Types of R-2:8 for short term capital. sources of finance discussion the companies
spontaneous sources) which can be used for using Power point can be used to
short term financing presentation identify their
sources for
working capital
finance
Financing of working capital T-1:10 OR-7 L8: Sources of finance L8: To assess the Classroom Balance sheet of
and banking policy(Short R-2:8 for short term capital. sources of finance discussion the companies
term financing) which can be used for using Power point can be used to
short term financing presentation identify their
sources for
working capital
finance
Lecture 9 Financing of working capital T-1:10 OR-7 L9, L10: L9,L10: To recall the Classroom
and banking policy R-2:8 AV-5 Recommendations of regulations for the discussion using
(Regulations of bank credit Dahejia, Chore, working capital power point
in India) Marathe, Tandon and finance. presentation
Kannan Committee

An instruction plan is a tentative plan only and a teacher may make some changes in his/her teaching plan. The students are advised to use syllabus for preparation of all examinations. The students are expected to keep themselves
updated on the contemporary issues related to the course. Upto 20% of the questions in any examination/Academic tasks can be asked from such issues even if not explicitly mentioned in the instruction plan.
Week 4 Lecture 10 Financing of working capital T-1:10 OR-7 L9, L10: L9,L10: To recall the Classroom
and banking policy R-2:8 AV-5 Recommendations of regulations for the discussion using
(Regulations of bank credit Dahejia, Chore, working capital power point
in India) Marathe, Tandon and finance. presentation
Kannan Committee
Lecture 11 Ratio Analysis(Ratio T-1:4 L11, L12: Liquidity L11, L12: To Discussion using Annual reports
analysis for measuring R-2:2 ratios evaluate the numerical of the
liquidity) liquidity position of problems and companies
the companies. power point
presentation
Lecture 12 Ratio Analysis(Ratio T-1:4 L11, L12: Liquidity L11, L12: To Discussion using Annual reports
analysis for measuring R-2:2 ratios evaluate the numerical of the
liquidity) liquidity position of problems and companies
the companies. power point
presentation
Week 5 Lecture 13 Ratio Analysis(Factors T-1:4 L13: Factors that can L13: To assess Classroom
affecting liquidity) affect the factors which can discussion using
the liquidity of the affect the liquidity of power point
organization the firm. presentation
Lecture 14 Ratio Analysis T-1:4 L14: Methods used to L14: To recall the Discussion using Annual reports
(Measurement of liquidity) calculate the working methods numerical of the
capital requirement to estimate the problems and companies
working capital power point
requirement presentation
Lecture 15 Assignment,Test1
Week 6 Lecture 16 Estimation and calculation T-1:3 L16,L17,L18, L19: L16,L17,L18, L19: Discussion using Annual reports
(Estimation procedure) R-2:2 Calculation of To calculate the numerical of the
the working capital working capital problems and companies
requirement of the firm. requirement of the power point
firm. presentation
Estimation and calculation T-1:3 OR-10 L16,L17,L18, L19: L16,L17,L18, L19: Discussion using Annual reports
(Estimation of working R-2:2 Calculation of To calculate the numerical of the
capital requirement) the working capital working capital problems and companies
requirement of the firm. requirement of the power point
firm. presentation
Lecture 17 Estimation and calculation T-1:3 OR-10 L16,L17,L18, L19: L16,L17,L18, L19: Discussion using Annual reports
(Estimation of working R-2:2 Calculation of To calculate the numerical of the
capital requirement) the working capital working capital problems and companies
requirement of the firm. requirement of the power point
firm. presentation
Estimation and calculation T-1:3 L16,L17,L18, L19: L16,L17,L18, L19: Discussion using Annual reports
(Estimation procedure) R-2:2 Calculation of To calculate the numerical of the
the working capital working capital problems and companies
requirement of the firm. requirement of the power point
firm. presentation

An instruction plan is a tentative plan only and a teacher may make some changes in his/her teaching plan. The students are advised to use syllabus for preparation of all examinations. The students are expected to keep themselves
updated on the contemporary issues related to the course. Upto 20% of the questions in any examination/Academic tasks can be asked from such issues even if not explicitly mentioned in the instruction plan.
Week 6 Lecture 18 Estimation and calculation T-1:3 L16,L17,L18, L19: L16,L17,L18, L19: Discussion using Annual reports
(Estimation procedure) R-2:2 Calculation of To calculate the numerical of the
the working capital working capital problems and companies
requirement of the firm. requirement of the power point
firm. presentation
Estimation and calculation T-1:3 OR-10 L16,L17,L18, L19: L16,L17,L18, L19: Discussion using Annual reports
(Estimation of working R-2:2 Calculation of To calculate the numerical of the
capital requirement) the working capital working capital problems and companies
requirement of the firm. requirement of the power point
firm. presentation
Week 7 Lecture 19 Estimation and calculation T-1:3 OR-10 L16,L17,L18, L19: L16,L17,L18, L19: Discussion using Annual reports
(Estimation of working R-2:2 Calculation of To calculate the numerical of the
capital requirement) the working capital working capital problems and companies
requirement of the firm. requirement of the power point
firm. presentation
Estimation and calculation T-1:3 L16,L17,L18, L19: L16,L17,L18, L19: Discussion using Annual reports
(Estimation procedure) R-2:2 Calculation of To calculate the numerical of the
the working capital working capital problems and companies
requirement of the firm. requirement of the power point
firm. presentation

SPILL OVER
Week 7 Lecture 20 Spill Over
Lecture 21 Spill Over

MID-TERM
Week 8 Lecture 22 Receivables management T-1:8 OR-5 L22: Cost due to L22: To analyse the Discussion using
(Costs and benefits of R-1:6 OR-6 receivables and benefits cost power point
receivables) R-2:7 AV-4 for having and benefits presentation
receivables in the firm. associated with
receivables.
Lecture 23 Receivables management T-1:8 AV-5 L23, L24: Factors to be L23, L24: To design Classroom
(Credit policy) R-1:6 AV-6 considered while the credit discussion using
R-2:4 framing credit policy. policy for the Power point
organization. presentation
Receivables management T-1:8 AV-5 L23, L24: Factors to be L23, L24: To design Classroom
(Credit evaluation) R-1:6 AV-6 considered while the credit discussion using
R-2:4 framing credit policy. policy for the Power point
organization. presentation
Lecture 24 Receivables management T-1:8 AV-5 L23, L24: Factors to be L23, L24: To design Classroom
(Credit evaluation) R-1:6 AV-6 considered while the credit discussion using
R-2:4 framing credit policy. policy for the Power point
organization. presentation
Receivables management T-1:8 AV-5 L23, L24: Factors to be L23, L24: To design Classroom
(Credit policy) R-1:6 AV-6 considered while the credit discussion using
R-2:4 framing credit policy. policy for the Power point
organization. presentation

An instruction plan is a tentative plan only and a teacher may make some changes in his/her teaching plan. The students are advised to use syllabus for preparation of all examinations. The students are expected to keep themselves
updated on the contemporary issues related to the course. Upto 20% of the questions in any examination/Academic tasks can be asked from such issues even if not explicitly mentioned in the instruction plan.
Week 9 Lecture 25 Receivables management T-1:8 AV-6 L25: Evaluation of L25: To evaluate the Classroom
(Evaluation of credit R-1:6 credit policies under different credit discussion using
policies) R-2:4 different policies for the numerical
credit terms. organization examples.
Lecture 26 Receivables management T-1:8 AV-4 L26:Meaning and role L26: To analyse the Classroom
(Factoring) R-1:6 AV-5 of factoring role of factoring discussion using
R-2:4 numerical
examples.
Lecture 27 Cash management(Motives T-1:7 OR-3 L27: Meaning, motives L27: To define the Classroom SPICE JET
for holding cash) R-1:3 OR-4 for liquidity policies as discussion using Airlines and
R-2:6 AV-7 holding cash and factors per the motives of power point Kingfisher
to be considered in cash cash management. presentation Airlines Case
Management. study can be
discussed.
Cash management T-1:7 OR-3 L27: Meaning, motives L27: To define the Classroom SPICE JET
(Theoretical framework) R-1:3 OR-4 for liquidity policies as discussion using Airlines and
R-2:6 AV-7 holding cash and factors per the motives of power point Kingfisher
to be considered in cash cash management. presentation Airlines Case
Management. study can be
discussed.
Week 10 Lecture 28 Cash management(Planning T-1:7 L28, L29: Planning and L28, L29: To Plan Classroom
aspects) R-1:3 controlling aspects of and control the discussion using
R-2:6 inflows and outflows of inflows and outflows power point
cash. of cash. presentation
L28, L29: Float
Management
Cash management(Control T-1:7 L28, L29: Planning and L28, L29: To Plan Classroom
aspects) R-1:3 controlling aspects of and control the discussion using
R-2:6 inflows and outflows of inflows and outflows power point
cash. of cash. presentation
L28, L29: Float
Management
Cash management(Float T-1:7 L28, L29: Planning and L28, L29: To Plan Classroom
management) R-1:3 controlling aspects of and control the discussion using
R-2:6 inflows and outflows of inflows and outflows power point
cash. of cash. presentation
L28, L29: Float
Management
Lecture 29 Cash management(Float T-1:7 L28, L29: Planning and L28, L29: To Plan Classroom
management) R-1:3 controlling aspects of and control the discussion using
R-2:6 inflows and outflows of inflows and outflows power point
cash. of cash. presentation
L28, L29: Float
Management

An instruction plan is a tentative plan only and a teacher may make some changes in his/her teaching plan. The students are advised to use syllabus for preparation of all examinations. The students are expected to keep themselves
updated on the contemporary issues related to the course. Upto 20% of the questions in any examination/Academic tasks can be asked from such issues even if not explicitly mentioned in the instruction plan.
Week 10 Lecture 29 Cash management(Control T-1:7 L28, L29: Planning and L28, L29: To Plan Classroom
aspects) R-1:3 controlling aspects of and control the discussion using
R-2:6 inflows and outflows of inflows and outflows power point
cash. of cash. presentation
L28, L29: Float
Management
Cash management(Planning T-1:7 L28, L29: Planning and L28, L29: To Plan Classroom
aspects) R-1:3 controlling aspects of and control the discussion using
R-2:6 inflows and outflows of inflows and outflows power point
cash. of cash. presentation
L28, L29: Float
Management
Lecture 30 Cash management(Cash T-1:7 L30, L31, L32: Cash L30, L31, L32: To Discussion using
models) R-1:3 models i.e. calculate the numerical
R-2:6 Miller- Orr model, optimum cash problems and
Baumol's Model and balance for the firm power point
Preparation of Cash and prepare cash presentation
Budget budget of the firm.
Week 11 Lecture 31 Cash management(Cash T-1:7 L30, L31, L32: Cash L30, L31, L32: To Discussion using
models) R-1:3 models i.e. calculate the numerical
R-2:6 Miller- Orr model, optimum cash problems and
Baumol's Model and balance for the firm power point
Preparation of Cash and prepare cash presentation
Budget budget of the firm.
Lecture 32 Cash management(Cash T-1:7 L30, L31, L32: Cash L30, L31, L32: To Discussion using
models) R-1:3 models i.e. calculate the numerical
R-2:6 Miller- Orr model, optimum cash problems and
Baumol's Model and balance for the firm power point
Preparation of Cash and prepare cash presentation
Budget budget of the firm.
Lecture 33 Inventory management T-1:9 OR-2 L33: Meaning, L33: To evaluate the Classroom
(Introduction) R-1:7 AV-8 importance and motives importance of discussion using
R-2:5 AV-9 for holding holding inventory in power point
AV-10 inventory the working capital presentation
management
Week 12 Lecture 34 Inventory management T-1:9 OR-2 L34: Different costs L34: To evaluate the Classroom
(Costs of maintaining R-1:7 AV-9 associated with the cost for holding discussion using
inventory) R-2:5 AV-10 inventory management. inventory. power point
presentation
Lecture 35 Assignment,Test2
Lecture 36 Inventory management T-1:9 OR-2 L36, L37: ABC, EOQ, L36, L37: To manage Discussion using
(Techniques of inventory R-1:7 AV-8 quantity the numerical
management) R-2:5 AV-9 discount and order inventory by using problems and
AV-10 quantity, JIT analysis. different techniques. power point
presentation

An instruction plan is a tentative plan only and a teacher may make some changes in his/her teaching plan. The students are advised to use syllabus for preparation of all examinations. The students are expected to keep themselves
updated on the contemporary issues related to the course. Upto 20% of the questions in any examination/Academic tasks can be asked from such issues even if not explicitly mentioned in the instruction plan.
Week 13 Lecture 37 Inventory management T-1:9 OR-2 L36, L37: ABC, EOQ, L36, L37: To manage Discussion using
(Techniques of inventory R-1:7 AV-8 quantity the numerical
management) R-2:5 AV-9 discount and order inventory by using problems and
AV-10 quantity, JIT analysis. different techniques. power point
presentation
Lecture 38 Inventory management T-1:9 L38, L39, L40: FIFO, L38, L39, L40: To Discussion using
(Methods of inventory R-1:7 LIFO, Weighted average find out the value numerical
valuation) R-2:5 methods of stock as per problems and
different valuation power point
methods presentation
Lecture 39 Inventory management T-1:9 L38, L39, L40: FIFO, L38, L39, L40: To Discussion using
(Methods of inventory R-1:7 LIFO, Weighted average find out the value numerical
valuation) R-2:5 methods of stock as per problems and
different valuation power point
methods presentation
Week 14 Lecture 40 Inventory management T-1:9 L38, L39, L40: FIFO, L38, L39, L40: To Discussion using
(Methods of inventory R-1:7 LIFO, Weighted average find out the value numerical
valuation) R-2:5 methods of stock as per problems and
different valuation power point
methods presentation

SPILL OVER
Week 14 Lecture 41 Spill Over
Lecture 42 Spill Over
Week 15 Lecture 43 Spill Over
Lecture 44 Spill Over
Lecture 45 Spill Over

Scheme for CA:


Component Frequency Out Of Each Marks Total Marks
Assignment,Test 2 3 30 60

Total :- 30 60

Details of Academic Task(s)

An instruction plan is a tentative plan only and a teacher may make some changes in his/her teaching plan. The students are advised to use syllabus for preparation of all examinations. The students are expected to keep themselves
updated on the contemporary issues related to the course. Upto 20% of the questions in any examination/Academic tasks can be asked from such issues even if not explicitly mentioned in the instruction plan.
AT No. Objective Topic of the Academic Task Nature of Academic Task Evaluation Mode Allottment /
(group/individuals/field submission Week
work
Assignment1 To check the A Specific manufacturing company from BSE 500 has to be Group Content of the 2 / 13
practical learning allotted to the group. Students will analyze the whole Working Report - 10 marks,
regrading the Capital Management of the Company as per the movement of Presentation - 10
concepts of Working Course by using the last five years data. They have to incorporate marks, Viva Voce -
Capital the following points: 1. A brief profile of the company with the 10 marks
Management. thought of management (vision and mission) 2. Analysis of
Sources of Finance with respect to Short term Sources of Finance
to manage Working Capital Management. 3. They have to make
comparative study of working capital position with respect to the
approaches followed to manage working capital position,
inventory management, receivables position of the selected
company. Issues published in on-line and print media can also be
used as reference for making a comparative study.
Test1 To evaluate the The test will be from the syllabus covered in between lectures 1 to Individual In this a test of six 4/5
conceptual and 14. The test duration should be 45 minutes. analytical questions
numerical (question can have
understanding of sub parts if
students related to required) will be
the topics taught in taken and each
the class. question will carry
5 marks. Marks will
be given out of 30.
Test2 To evaluate the The test will be from the syllabus covered in between lectures 20 Individual In this a test of six 11 / 12
conceptual and to 34. The test duration should be 45 minutes. analytical questions
numerical (question can have
understanding of sub parts if
students related to required) will be
the topics taught in taken and each
the class. question will carry
5 marks. Marks will
be given out of 30.

Plan for Tutorial: (Please do not use these time slots for syllabus coverage)
Tutorial No. Lecture Topic Type of pedagogical tool(s) planned
(case analysis,problem solving test,role play,business game etc)

Tutorial1 Case Okara foods and beverages ltd. (T-1, Page 261) Case Analysis
Tutorial2 Operating cycle Problem Solving
Tutorial3 Case Indo- Swiss watches Ltd. (T-1, Page- 262) Case Analysis
Tutorial4 Ratio Analysis Problem Solving

An instruction plan is a tentative plan only and a teacher may make some changes in his/her teaching plan. The students are advised to use syllabus for preparation of all examinations. The students are expected to keep themselves
updated on the contemporary issues related to the course. Upto 20% of the questions in any examination/Academic tasks can be asked from such issues even if not explicitly mentioned in the instruction plan.
Tutorial5 Working capital estimation Problem Solving
Tutorial6 Working capital estimation Problem Solving
Tutorial7 Discussion on Test 1 Problem Solving

After Mid-Term
Tutorial8 Case Aeron adventures ltd. (T-1, Page 277) Case Analysis
Tutorial9 Receivable management Problem Solving
Tutorial10 Cash models and Cash Budget Problem Solving
Tutorial11 Assignment based presentation Problem Solving,Test
Tutorial12 Assignment based presentation Test
Tutorial13 Assignment based presentation Test
Tutorial14 Assignment based presentation Test

An instruction plan is a tentative plan only and a teacher may make some changes in his/her teaching plan. The students are advised to use syllabus for preparation of all examinations. The students are expected to keep themselves
updated on the contemporary issues related to the course. Upto 20% of the questions in any examination/Academic tasks can be asked from such issues even if not explicitly mentioned in the instruction plan.