JAIIB · AFM

Financial Managment

Chapter notes, video classes, MCQ practice tests and quick-revision one-liners for Accounting and Financial Management for Bankers — JAIIB.

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One-liners from this chapter

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Q

What is the primary objective of Financial Management in a banking firm?

A

The primary objective is to maximise shareholder wealth by ensuring optimal utilisation of funds, maintaining liquidity, and achieving profitability while managing risk.

Q

What is 'Financial Management' as a discipline?

A

Planning, organizing, directing, and controlling financial activities of a firm.

Q

What does the term 'Capital Structure' refer to in Financial Management?

A

Capital structure refers to the mix of long-term debt and equity used to finance a firm's assets, determining the proportion of owners' funds versus borrowed funds.

Q

What is the 'Profit Maximization' objective in financial management?

A

Maximizing net profit after tax for the firm's owners.

Q

What is the 'Time Value of Money' concept?

A

Time Value of Money states that a rupee received today is worth more than a rupee received in the future, because today's rupee can be invested to earn a return.

Q

What is 'Wealth Maximization' and why is it preferred over profit maximization?

A

Maximizing shareholders' wealth by considering time value and risk.

Q

What is Net Present Value (NPV) in capital budgeting?

A

NPV is the difference between the present value of cash inflows and cash outflows of a project; a positive NPV indicates the project adds value and should be accepted.

Q

What is the 'Accounting Rate of Return' (ARR) method?

A

ARR is average net profit divided by average investment, expressed as percentage.

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