WORKING CAPITAL

Syllabus Analysis

MD.SHAHABUDDIN LEEMON
Shahabuddinlimon04@gmail.com
 WORKING CAPITAL MANAGEMENT P1: Performance Operation
WORKING CAPITAL CHAPTER : 14 PAGE : 615 CIMA, KAPLAN, STUDY TEXT
Important topics for Part B type question

KEY LEARNING(S) UNIT ESSENTIAL QUESTIONS TECHNIQUE USED

WC management Estimation of working capital requirement Understanding the concept

EXISTING FIRM DIFFERENT MODES/APPROACHES OPERATING CYCLE TANDON COMMITTEE NORMS

CMA JUNE 17 Q. 5a Pg. 620 Pg. 639 TYU: 4 file:///E:/EDUCATION/Operation
%20Level/P1/Books/
Workingcapitalmanagement.pdf
SINGLE SHIFT & DOUBLE SHIFT WC REQUIREMENT CASH COST BASIS NEW FIRM
ICAI FM pg. 7.31 file:///E:/EDUCATION/Operation ICAI FM pg. 7.22
%20Level/P1/Books/ICAI%20FM.pdf
7.22
ADDITIONAL INFORMATION
Related topics: Optimum working capital, working capital ratios, factor affecting the level of WC

WORKING CAPITAL INVENTORY CONTROL P1: Performance Operation

Important topics for Part B type question CHAPTER : 15 PAGE : 659 CIMA, KAPLAN, STUDY TEXT

KEY LEARNING(S) UNIT ESSENTIAL QUESTIONS TECHNIQUE USED

Inventory Management EOQ Vast learning from different books

RE-ORDER QUANTITY RE-ORDER LEVEL MAXIMUM LEVEL MINIMUM LEVEL

TYU-2,3,6 TYU- 4, 5 ACCA F2 page.123 ACCA F2 page.123
AVERAGE LEVEL TOTAL ANNUAL COST SAFETY STOCK TABULAR METHOD
ACCA F2 page.124 HORNGREN 20.19 HORNGREN 20.27 ICMAB dec18 q.2a

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SHORTAGE OR BACKORDER
https://flylib.com/books/en/
3.287.1.220/1/?
fbclid=IwAR3gVXyNRF2XIudjPceYVSSa
qehFGkqSmeXu5-
54tlx1YYerBwRll7sZ6o8
FREE INVENTORY PRODUCTION MODEL EBQ UNCERTAIN DEMAND
ICMAB june18 q.2 ACCA F2 page.127 https://www.coursehero.com/file/
p7cvoh0/When-to-reorder-8-EOQ-
with-Uncertain-Demand-Example-
The-annual-demand-for-a/

ADDITIONAL INFORMATION
Related topics: JIT, Backflush costing, store ledger accounts, Bin card, centralized vs decentralized purchase.

WORKING CAPITAL CASH CONTROL P1: Performance Operation

Important topics for Part B type question CHAPTER : 16 PAGE : 687 CIMA, KAPLAN, STUDY TEXT

KEY LEARNING(S) UNIT ESSENTIAL QUESTIONS TECHNIQUE USED

Cash Management CASH BUDGET Doing more maths

BAUMOL MODEL MILLAR & ORR MODEL OPTIMUM CASH LEVEL CASH CONVERSION CYCLE
Khan & Jain FM 14.6 Khan & Jain FM 14.9 Khan & Jain FM 14.8 Khan & Jain FM 14.17
CASH TURNOVER MINIMUM OPERATING CASH FLOAT MANAGEMENT CONCENTRATION BANKING
Khan & Jain FM 14.17 Khan & Jain FM 14.17 Khan & Jain FM 14.20 Khan & Jain FM 14.21

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LOCK-BOX SYSTEM
Khan & Jain FM 14.21

ADDITIONAL INFORMATION
Related topics: tradeoff between carrying cost and shortage cost, reason for cash holding, spreadsheet in cash forecasting, Investing surplus cash

WORKING CAPITAL RECEIVABLE & PAYABLE CONTROL P1: Performance Operation

Important topics for Part B type question CHAPTER : 17 PAGE : 727 CIMA, KAPLAN, STUDY TEXT

KEY LEARNING(S) UNIT ESSENTIAL QUESTIONS TECHNIQUE USED

Credit management Change in credit policy Doing more maths

COLLECTION TARGET AGE SCHEDULE COST OF FINANCING RECEIVABLE COST OF DISCOUNT

Example 1 pg. 736 Pg. 737 Example 2 pg. 739 Example 3 pg. 739
FACTORING INVOICE DISCOUNTING HIRE CREDIT AGENCY
Khan & Jain FM 17.13 Pg. 749 CMA Dec19 2.e
3
ADDITIONAL INFORMATION
Related topics: Assessing creditworthiness, setting credit limits, Invoicing and collecting overdue debts

WORKING CAPITAL SHORT TERM FINANCE P1: Performance Operation

Important topics for Part B type question CHAPTER : 18 PAGE : 767 CIMA, KAPLAN, STUDY TEXT

KEY LEARNING(S) UNIT ESSENTIAL QUESTIONS TECHNIQUE USED

Borrowing/Investment Interest rate Doing more maths

EAR ON BANK DEPOSITE BILL OF EXCHANGE COMMERCIAL PAPER BOND

Example 1 pg. 783 Example 2 pg. 787 CMA DEC 18 Q.4 Khan & Jain FM 4
COST OF A COMPENSATING BALANCE
file:///E:/EDUCATION/Operation
%20Level/P1/Books/
Ross_Westerfield_and_Jordan.pdf.pdf
ADDITIONAL INFORMATION
Related topics:

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