Contents

Part One
Financial Management : Theory
Contents
Formulas and Formats 1
1 Introduction to Financial Management 37

2 Time Value of Money 54

3 Ratio Analysis 61

4 Funds Flow Analysis 77

5 Cash Flow Analysis 85

6 Economic Value Added 93

7 Operating and Financial Leverages 97

8 Working Capital Planning 103

9 Working Capital Estimation 116

10 Inventory Management 126

11 Receivables Management and Factoring 135

12 Cash Assets and Treasury Management 152

13 Sources of Working Capital Finance 173

14 Sources of Medium and Long-term Finance 190

15 Cost of Capital 206

16 Capital Structuring 219

17 Capital Budgeting 236

18 Lease Decisions 253

19 Past Theoretical Examination Questions 261

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Part Two
Financial Management : Practice
1 Time Value of Money 269

2 Ratio Analysis 277

3 Funds Flow Analysis 321

4 Cash Flow Analysis 354

5 Economic Value Added 392

6 Operating and Financial Leverages 399

7 Working Capital : Planning and Estimation 423

8 Inventory Management 458

9 Receivables Management and Factoring 473

10 Cash Assets and Treasury Management 501

11 Cost of Capital 512

12 Capital Structuring 528

13 Capital Budgeting 552

14 Lease Decisions 605

Mathematical Tables 623

CA IPCC Financial Management May 2017 627

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