School of Business and Management

CHRIST (Deemed to be University)

Course Plan – Undergraduate Programmes
SECTION - I

Programme Bachelor of Business Administration (Business Analytics)

Academic Year 2024-25

Course Code & Name BBA101-2 & Financial Management

Course Type Common Core

Semester II
Hours & Credits
60 Hours & 4 Credits
(1 Credit = 15 hours)
Dr Nijumon K John
Course Anchor [email protected]
Cabin no: 55, Ground Floor, Block 4
Dr Suresha B
Course Facilitators at – Dr Rameesha Kalra
Dr Nijumon K John
Bangalore, Central Dr Manu KS
Campus Prof. Anna Tresa Manuel
Dr Komala B
Prof. Poornima G
Course Facilitators at – Dr Muthu Gopalakrishnan
[email protected]
Bangalore, BGR Campus

Course Facilitators at – Dr Rashmi BH

[email protected]
Bangalore, YPR Campus
Course Facilitators at – Dr Sandhya K S
[email protected]
Bangalore, Kengeri
Campus
Course Facilitators at – Dr Vikas Garg
[email protected]
Delhi, NCR Campus
Course Facilitators at – Dr Chidambaram N
[email protected]
Pune, Lavasa Campus
Class Guidelines All students are required to adhere to the norms of conduct as
specified in the School of Business and Management Class
Guidelines Document.
Guidelines for classes:
• Students are expected to adhere to the following conditions in
order to attend classes regularly:
• Students need to maintain a separate note book for writing the
lecture notes
• Use of technology (smartphones & laptop) for any of the class
activities shall be with prior permission of the faculty member
• For any case analysis, it is expected that students should come
to the class with a prior reading on the case
• Students are expected to take notes when special standing
instruction given by the teacher
• Students are expected to maintain the academic integrity while
working on or submitting the assignments
Course Description Financial Management is an introductory core course that is
offered with intent to equip the students with the basic knowledge
of finance theory and its application to develop relevant financial
strategies pertinent to profit-seeking organizations. The theme of
financial management is structured around three decision making
financial areas: Investment- long term as well as working capital,
Financing and Dividend policy. This imbibes students with
analytical and decision-making skills in managing finance through
application of theoretical questions and practical problems.
Course Objectives Course Objectives:

• To provide an overview of the principles and practices of

financial management in organizations.
• To equip students to apply time value of money in decision
making.
• To provide insight into sources of funding and the
consequences of their combination for an organization.
• To enable students to comprehend and effectively apply cost
of capital and capital budgeting techniques in financial
decision-making processes.
• To provide students understanding of dividend policies and
working capital components.
Course Outcomes (CO) On having completed this course, student should be able to:
• CLO1 Demonstrate understanding of the principles and
concepts of financial management.
 • CLO2 Applying time value of money concepts for informed
financial decision.
• CLO3 Analyze various sources of funding available to
organizations and the implication of funding combinations.
• CLO4 Assess investment projects to optimize capital
allocation through the consideration of cost of capital and
capital budgeting techniques.
• CLO5 Analyze dividend policy and working capital
components.

Course Focus

Course Focus Financial Management equips individuals with the knowledge and skills to
make informed financial decisions that contribute to the long-term success and
sustainability of an organization.
Capital Structure (Unit III)
Cost of Capital (Unit IV)
Capital Budgeting (Unit V)
Working Capital Decision (Unit VII)
Domain Skills Employability Skills
Needs met Local – NA
Regional - NA
National - Financial management as a course fulfills national needs by
ensuring that individuals, businesses, and governments are equipped with the
knowledge and skills to manage resources efficiently, make informed financial
decisions, and contribute to the broader economic development of the country.
Through its focus on effective resource allocation, economic stability,
transparency, financial inclusion, and sustainability, financial management
provides the foundation for creating a more prosperous, resilient, and equitable
nation.
International – NA
Cross Cutting Ethics - Definition of ethics and the importance of ethics in Finance (Unit 1)
Issues
Addressed
SDG Goal SDG 1: No Poverty. (Financial management ensures that funds are efficiently
utilized in projects)
SDG 8: Decent Work and Economic Growth. (Financial managers help boost
job creation, entrepreneurship, and productivity in various sectors. They also
 ensure that business operations are conducted ethically and sustainably,
contributing to long-term economic growth)
SDG 16: Peace, Justice, and Strong Institutions. (Ensures that financial
institutions/Public Firms and governance structures are transparent,
accountable)

Terminology**
Programme Competency Goals (PCGs)
Programme Learning Objectives (PLO)
Course Objectives (CO)
Course Learning Outcomes (CLO)
Revised Bloom’s Taxonomy Level (RBTL)
Continuous Internal Assessment (CIA)
End Semester Examination (ESE)

SECTION - II
Syllabus Coverage

Module/ Week Teaching learning

Hours Resource/
Unit /Topic Module/ Unit (starting methods used)/ activities
per Reference
number and /Topic details and end and or class trips/ dates
week details
title dates) for assessment

1 Meaning of 03, 04 4 Lecture, PPT, Article Khan, M, Y, &

Introduction finance and Jan, 2025 Reading . Jain, P, K
to Financial financial (2018).
Management management, 06 – 11 Relevant Cases Financial
Types of Jan, 2025 Management.
finance, Scope Tata Mc Graw
of financial Hill
management,
Approaches to Article:
finance Financial
function Management:
relationship of An
finance with Organic
other business Approach Judy
functions, Laux, Colorado
Objectives of College, USA
financial American
management – Journal of
profit Business
 Module/ Week Teaching learning
Hours Resource/
Unit /Topic Module/ Unit (starting methods used)/ activities
per Reference
number and /Topic details and end and or class trips/ dates
week details
title dates) for assessment

maximization education
and wealth July/August
maximization 2013
1 Merits and Jan 13 - 4 Lecture, PPT, Article Khan, M, Y, &
Introduction criticisms 18, 2025 Reading . Jain, P, K
to Financial Financial (2018).
Management Relevant Cases Financial
decisions,
Management.
Factors Tata Mc Graw
influencing Hill
financial
decisions,
Functional
areas of
financial
management,
Functions of a
finance
manager,
Agency Cost,
Definition of
ethics and the
importance of
ethics in
Finance.
1 Time Value of Jan 20 - 4 Lecture, PPT, Article Khan, M, Y, &
Introduction Money: 25, 2025 Reading . Jain, P, K
to Financial Overview of (2018).
Management Problem Solving Financial
the time value
Management.
of money Tata Mc Graw
(TVM), Hill
Importance
of TVM in
finance, Future
value (FV) and
 Module/ Week Teaching learning
Hours Resource/
Unit /Topic Module/ Unit (starting methods used)/ activities
per Reference
number and /Topic details and end and or class trips/ dates
week details
title dates) for assessment

present value
(PV), and its
implication in
decision
making
(Simple
Problems)

2 Equity shares, Jan 27 – 4 Lecture, PPT, Quiz Khan, M, Y, &

Sources of Preference Feb 1, Jain, P, K
Finance & shares 2025 (2018).
Capitalizatio Financial
Debentures &
n Management.
Bonds- Tata Mc Graw
Meaning, Hill
Types & its
implication,
Retained
Earning-
Internal
financing or
ploughing
back of profit.
2 Contemporary Feb 3 – 4 Lecture, PPT, Quiz Khan, M, Y, &
Sources of Source of 8, 2025 Jain, P, K
Finance Finance for (2018).
Startups. Financial
Meaning of Management.
capitalization Tata Mc Graw
– Theories of Hill
capitalization
– cost theory
and earnings
theory. Over
capitalization
and under
capitalization
(Theory) –
 Module/ Week Teaching learning
Hours Resource/
Unit /Topic Module/ Unit (starting methods used)/ activities
per Reference
number and /Topic details and end and or class trips/ dates
week details
title dates) for assessment

causes –
effects and
remedies,
Watered stock,
Over trading
and under
trading.
3 Meaning of Feb 10 – 4 Lecture, PPT Khan, M, Y, &
Capital capital 15, 2025 Jain, P, K
Structure & structure and (2018).
Leverage financial Financial
structure, Management.
principles of Tata Mc Graw
capital Hill
structure,
Optimum
Capital https://pdfs.sem
Structure, anticscholar.org
Determinants /1a
of capital 7e/1f6bc2d319c
structure, 6a33e251fd712
Capital 6f7
Gearing
3 Structure, Feb 17 – 4 Problem Solving Khan, M, Y, &
Capital Effect of 22, 2025 Jain, P, K
Structure & Capital (2018).
Leverage Structure on Financial
EPS, EBIT- Management.
EPS Analysis, Tata Mc Graw
Point of Hill
indifference
practical
Problems.
3 Meaning of Feb 24 – 4 Problem Solving through Khan, M, Y, &
Capital Leverage, March 1, Excel, Lecture, PPT Jain, P, K
Structure & Types of 2025 (2018).
Leverage Leverages – Financial
Management.
 Module/ Week Teaching learning
Hours Resource/
Unit /Topic Module/ Unit (starting methods used)/ activities
per Reference
number and /Topic details and end and or class trips/ dates
week details
title dates) for assessment

operating, Tata Mc Graw

financial and Hill
combined
leverage, risk
and leverage –
practical
problems
4 Meaning of March 3 4 Problem Solving through Khan, M, Y, &
Cost of cost of capital, – 8, 2025 Excel, Lecture, PPT Jain, P, K
Capital significance of (2018).
cost of capital Financial
Management.
Tata Mc Graw
Hill
Mid Semester Exam (March 10 – 15, 2025)
4 Components of March 17 4 Problem Solving, Khan, M, Y, &
Cost of cost of capital - – 22, Lecture, PPT Jain, P, K
Capital Computation 2025 (2018).
of Cost of Financial
capital and Management.
Weighted Tata Mc Graw
Average Cost Hill
of Capital
5 Capital Meaning of March 24 4 Problem Solving, Khan, M, Y, &
Budgeting Capital – 29, Lecture, PPT Jain, P, K
Budgeting, 2025 (2018).
Financial
Importance,
Management.
Need, Capital Tata Mc Graw
budgeting Hill
process,
project
appraisal
by using
traditional
methods and
modern
 Module/ Week Teaching learning
Hours Resource/
Unit /Topic Module/ Unit (starting methods used)/ activities
per Reference
number and /Topic details and end and or class trips/ dates
week details
title dates) for assessment

methods
5 Capital Practical March 31 4 Problem Solving, Khan, M, Y, &
Budgeting problems on – Apr 5, Lecture, PPT Jain, P, K
Payback 2025 (2018).
Financial
Period, Net
Management.
Present Value Tata Mc Graw
Hill
5 Capital Practical Apr 7 - 4 Problem Solving, Khan, M, Y, &
Budgeting problems on 12, 2025 Lecture, PPT Jain, P, K
Profitability (2018).
Financial
Index, IRR
Management.
and MIRR Tata Mc Graw
methods. Hill
6 Dividend Introduction – Apr 21 – 4 Problem Solving, Khan, M, Y, &
Policy Meaning of 26, 2025 Lecture, PPT Jain, P, K
decisions dividend, (2018).
Financial
dividend
Management.
decisions and Tata Mc Graw
dividend Hill
policy -
Irrelevance
concept –
Residual
approach and
Modigliani
and Miller
approach -
Relevant
Concept
6 Dividend Walter’s Apr 28 – 4 Problem Solving, Khan, M, Y, &
Policy Approach and May 3, Lecture, PPT Jain, P, K
decisions Gordon’s 2025 (2018).
Approach Financial
Management.
 Module/ Week Teaching learning
Hours Resource/
Unit /Topic Module/ Unit (starting methods used)/ activities
per Reference
number and /Topic details and end and or class trips/ dates
week details
title dates) for assessment

Tata Mc Graw
Hill
6 Dividend Determinants May 5 - 4 Problem Solving, Khan, M, Y, &
Policy of Dividend 10, 2025 Lecture, PPT Jain, P, K
decisions Policy - Types (2018).
Financial
of Dividend
Management.
Policy - Forms Tata Mc Graw
of Dividend. Hill
7 Meaning of May 12 – 4 Problem Solving, Khan, M, Y, &
Management working 17, 2025 Lecture, PPT Jain, P, K
of Working capital, types (2018).
Capital Financial
of working
Management.
capital, Tata Mc Graw
working Hill
capital cycle,
adequate
working
capital,
determinants
of working
capital
7 Estimation of May 19 – 4 Problem Solving, Khan, M, Y, &
Management working 24, 2025 Lecture, PPT Jain, P, K
of Working capital- (2018).
Capital Financial
Practice
Management.
problems. Tata Mc Graw
Management Hill
of cash.
7 Management May 26 – 4 Problem Solving, Khan, M, Y, &
Management of inventory 28, 2025 Lecture, PPT Jain, P, K
of Working and debtors – (2018).
Capital Theory only. Financial
Management.
Tata Mc Graw
 Module/ Week Teaching learning
Hours Resource/
Unit /Topic Module/ Unit (starting methods used)/ activities
per Reference
number and /Topic details and end and or class trips/ dates
week details
title dates) for assessment

Hill

Last Instruction Day: 28/05/2025

SECTION - III
Strength Mapping:

Programme Outcomes
Course Outcomes
PLO PLO PLO PLO PLO PLO PLO PLO PLO PLO
1.1 1.2 2.1 2.2 3.1 3.2 4.1 4.2 5.1 5.2

Demonstrate
understanding of the
principles and concepts 3
of financial
management.

Applying time value of

money concepts for
3
informed financial
decision.

Analyze various
sources of funding
available to
3
organizations and the
implication of funding
combinations.

Assess investment
projects to optimize
capital allocation
through the 3
consideration of cost of
capital and capital
budgeting techniques.

Analyze dividend
3
policy and working
capital components.

PCG2 : Functional Knowledge and Application

PCG 4: Problem Solving
PLO 2.1: Analyse theories/ techniques/ concepts related to business and management domain
(RBTL4)
PLO 2.2: Interpret business decisions from multiple dimensions (RBTL5)
PLO 4.1: Evaluate complex business issues and their implications (RBTL5)
PLO 4.2: Propose solutions for complex business problems to operate effectively in the dynamic
business environment (RBTL6)

Component of
Sl. Parameters of Course Learning
Course Objectives Assessment
No PLO Outcomes (CLO)
(including ESE)
1 To provide an 2.1 CIA I, CIA II, Demonstrate
overview of the ESE understanding of
principles and the principles and
practices of financial concepts of
management in financial
organizations. management.
2 To equip students to 2.1 CIA I, CIA II, Applying time
apply time value of ESE value of money
money in decision concepts for
making. informed financial
decision.
3 To provide insight 4.1 CIA I, CIA II, Analyze various
into sources of ESE sources of funding
funding and the available to
consequences of organizations and
their combination the implication of
for an organization. funding
combinations.
4 To enable students 4.2 CIA III, ESE Assess investment
to comprehend and projects to optimize
effectively apply capital allocation
cost of capital and through the
capital budgeting consideration of
techniques in cost of capital and
financial decision- capital budgeting
making processes. techniques.
 5 To provide students 4.2 CIA III, ESE Analyze dividend
understanding of policy and working
dividend policies capital components.
and working capital
components.

Assessment Outline

Component of Description of the Units Maximum Total

Weightage
Assessment Assessment Covered Marks Marks
CIA I Formative Assessment 1, 2 10 100% 10

CIA II (MSE) Formative Assessment (6 1,2,3,4 50 50% 25

Questions)
CIA III Formative Assessment 4,5,6 20 100% 20
ESE Summative Assessment (6 1,2,3,4,5,6,7 50 60% 30
Questions)
Attendance 5 100% 05
School Minimum class attendance
Guidelines & percentage for submission of
Cohort assignments
guidelines
applicable for Submission of drafts for
the assessments feedback

Opportunities given for

improvement

Penalty for late/ non

submission (As per the
School/University policy)

Plagiarism prevention
guidelines (As per the
School/University policy)
Mapping the Course Outcomes with the components of assessment

Components of Assessment
Course Outcomes
CIA I CIA II CIA III ESE

Demonstrate understanding of the principles

10 5
and concepts of financial management.

Applying time value of money concepts for

10 5 5
informed financial decision.

Analyze various sources of funding available

to organizations and the implication of 15 5
funding combinations.

Assess investment projects to optimize

capital allocation through the consideration
10 10
of cost of capital and capital budgeting
techniques.

Analyze dividend policy and working capital

10 10
components.

SECTION - IV
CIA I Details

Course Objectives • To provide an overview of the principles and practices of financial

management in organizations
• To equip students to apply time value of money in decision making.
Individual Assignment CIA – I
Details
Assignment Description Moodle/Google based Quiz consisting of MCQs to test the basic concepts
relating to Unit 1 and 2 and relevant, contemporary issues of the World of
Finance/Business.
Submission Mode Google Classroom
Submission Deadline 06/02/2025
Individual/Group Individual
Assignment
 Evaluation Rubric – CIA I
PCG 2: Functional Knowledge and Application
PLO:2.1 Analyze theories/ techniques/ concepts related to the business and management domain
CLO1 Demonstrate understanding of the principles and concepts of financial management.
CLO2 Applying time value of money concepts for informed financial decision
Maximum Marks (Converted to): 20
Aspect
CLO 1-PLO2.1 - 20 MCQs each carry 1 mark. Computer will evaluate the score. Grading report for
RBTL 2, 4 students will be generated.

Number of Total Approximate

Question Type Questions Marks Time

20 MCQs from
U 1 & U 2 and
Contemporary issues of 20 20 20 Minutes
Finance and Business

CIA II Details

Course Objectives CO3: To provide insight into sources of funding and the
consequences of their combination for an organization.
Individual Assignment CIA 2
Details
Assignment Description Written Exam for examining students’ capabilities to apply theory
and concepts in various practices of financial management.

Submission Mode Written Exam

Submission Deadline As scheduled by the CoE
Individual/Group Individual
Assignment
Submission Guidelines Typed/Handwritten – Handwritten

CIA2 Rubrics – Case Study Rubrics (Compulsory Question- Evaluation based on embedded
question - Case study)

Evaluation Rubric – CIA 2

PCG2: Functional Knowledge and Application
PLO2.1: Analyse theories/ techniques/ concepts related to the business and management domain
CLO3: Analyze various sources of funding available to organizations and the implication of funding
combinations.
Maximum Marks (Converted to): 15
Criteria / (5) (4) (3) (2) (1)
Weightage*
Identification of Demonstr Shows Displays basic Limited Shows minimal
Theories and ates clear understanding, but understanding with understanding
Concepts for the comprehe understa lacks depth or makes several inaccuracies or confusion
given problem nsive and nding, a few significant or about key
(CLO3– PLO2.1) nuanced with mistakes misunderstandings concepts.
RBTL 4 understan minor
ding of gaps or
financial simplific
managem ations
ent
theories
and
concepts.
Application of the Skillfully Applies Attempts to apply Struggles to apply Does not apply
concepts to the given applies theories theories and concepts, theories and theories or
scenarios (CLO3– theories and but the application is concepts to real- concepts to
PLO2.1) and concepts either incomplete or world scenarios, real-world
RBTL 4 concepts correctly, somewhat misaligned with minimal or scenarios, or
to real- with with the scenario weak connections. applies them
world appropri incorrectly.
financial ate
managem relevanc
ent e to the
issues, context,
showing but may
high miss a
relevance deeper
and connecti
critical on.
thinking.
Analyze financial Provides Provides Provides three or Provides two or Provides one
management five or four or more solutions to the more solutions to or more
concepts to give more more given problem by the given problem solutions to the
solutions. solutions solutions applying the concepts but fails to apply given problem
(CLO3– PLO2.1) to the to the of financial the concepts of but fails to
RBTL 4 given given management financial apply the
problem problem management concepts of
 by by financial
applying applying management
the the
concepts concepts
of of
financial financial
managem manage
ent ment

CIA III Details

Course Objectives • CO4: To enable students to comprehend and effectively apply cost
of capital and capital budgeting techniques in financial decision-
making processes.
• CO5: To provide students understanding of dividend policies and
working capital components.
Group Assignment
Details CIA 3 – Longitudinal Research on Financial Performance: A Study
of [Company Name]

SDG 16:

16.6: Develop effective, accountable, and transparent institutions at

all levels.

16.10: Ensure public access to information and protect fundamental

freedoms, in accordance with national legislation and international
agreements.
Assignment Description
Description: Longitudinal Research on Financial Performance: A
Study of [Company Name]
This assignment requires you to conduct an in-depth financial analysis of a
company from its establishment to the present. The primary objective is to
understand how the company’s Capital/Financial structure, Sources of
Funds, Cost of capital, Profitability, EPS, Working Capital,
Investment and Dividend decisions have evolved over time and how
these factors have contributed to the company's overall growth and success.

The goal is to evaluate how the company has managed its capital,
investments, and dividends, and how these factors have impacted its
financial performance and long-term sustainability in the last 5 years.

Present the findings in a Microsoft Word report form (Soft).

Submission Mode Submission in Google Classroom
Submission Deadline 14/05/2025
Individual/Group Group of 3 students
Assignment
Submission Guidelines Report Format:
● Report should be typed
● Use 12-point fonts with 1.5 line spacing and justified
● Reference – APA 7th edition
● Report should not exceed 5000 words.

Evaluation Rubric – CIA 3

PCG4: Problem Solving
PLO 4.2: Propose solutions for complex business problems to operate effectively in the dynamic
business environment
CLO4: Assess investment projects to optimize capital allocation through the consideration of cost of
capital and capital budgeting techniques.
CLO5: Analyze dividend policy and working capital components.
Maximum Marks (Converted to): 20
Criteria /
(5) (4) (3) (2) (1)
Weightage*
Depth and Demonstrates a Provides a Offers a basic Limited Fails to
Accuracy of sophisticated detailed analysis, analysis, analysis of critically analyze
Financial ability to addressing the discussing the the financial the financial
Analysis. (5 critically analyze key financial major financial evolution. factors
Marks) the evolution of factors factors but lacks
the company's effectively but depth or
(CLO4 – RBTL
financial with minor gaps thoroughness.
4)
structure, or
profitability, cost simplifications
of capital,
investment
decisions, and
dividend
policies.
Evaluation of Provides a Provides a strong Provides a basic Limited Provides an
the Impact on comprehensive evaluation of the evaluation of the evaluation inadequate
Growth and evaluation of financial impact on with weak evaluation or
Success (5
Marks) how the decisions' growth, but does connections fails to
(CLO5 – PLO company’s impacts on not fully connect between demonstrate how
4.1) financial growth, but all financial financial financial
RBTL 5 decisions some factors decisions with decisions and decisions
(structure, cost may not be fully company growth. The impacted the
of capital, explored or the success. Some impact on company’s
profitability, connections key elements company growth and
investment, between them may be success is not success.
dividends) have and success may underexplored, fully Conclusions are
contributed to its lack depth. The and conclusions assessed, and missing or
long-term evaluation is may be the irrelevant.
growth and mostly sound generalized. conclusions
success. and well- may be
supported. unsupported
or vague.

ESE Question Paper Pattern:

Total Marks: 50
Duration: 2 Hours
Section Number of questions Total Marks
Section A 3 questions with internal choice, each carrying 5 marks 15
Section B 2 questions with internal choice, each carrying 10 marks 20
Section C Compulsory Question – Case Study 15

Prepared by: Reviewed by: Approved by:

Dr Chidambaram N Dr Aashiek Cheriyan Dr Parameswaran S
Signature: Signature: Signature: