CAIIB · ABFM · Chapter 7

Decision Making Tools in Financial Management

Chapter notes, video classes, MCQ practice tests and quick-revision one-liners for Advanced Business and Financial Management — CAIIB.

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Q

What is described as the lifeblood of the organisation?

A

Finance.

Q

What is fixed capital?

A

Long-term funds used to create production facilities through plant, machinery, land and building.

Q

What is working capital?

A

Short-term funds for raw material, wages and day-to-day operating expenses.

Q

What is the formula for working capital?

A

Working Capital = Current Assets minus Current Liabilities.

Q

On what four axes are sources of finance classified?

A

Period, Ownership, Source and Mode (POSM).

Q

Name short-term sources of finance.

A

Bank credit, customer advances, trade credit, factoring, accruals and commercial paper.

Q

Name medium-term sources of finance.

A

Preference shares, debentures, bank loans and public/fixed deposits (1-5 years).

Q

Name long-term sources of finance.

A

Equity shares, debentures, ploughing back of profits and loans from specialised financial institutions.

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