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for choosing a Shuchita Product! If you have any comment,observation or feedback , I would like to personally hear fromyou. Please write to me at arun@shuchita.com.

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In this editionQuestions Solutions

June - 2007to

December - 2016Duly incorporated in chapters.

June - 2007to

June - 2016Duly incorporated in

chapters.

December - 2016 on companion.sauda.com

iii

Preface to Solved Scanner ___________________________

It gives us immense pleasure to bring before you the Solved Scanner of“Financial, Treasury and Forex Management” Paper 5 of CompanySecretary Professional Course. This book has been written in simple &lucid language. An earnest attempt has been made to solve the Scanner inan easy & chronological manner with proper working of the PracticalQuestions.

We would like to thank Prof. Arun Kumar, Director Shuchita Prakashanfor providing us with the forum to present before you this book.

We would also like to thank the entire Shuchita Pariwar & especiallyMs. Arunima Shrivastava for constant support and motivation. This book isa result of sincere efforts, persistence and perseverance of our familymembers, friends & well wishers. We express our sincere thanks & gratitudeto our sister CA Garima Garg [All India Rank-14th in CS Foundation & AllIndia Rank-12th in CS Final] who has made special contribution for thepreparation of this book & without whom this book would have been a meredream.

We are also thankful to CA Ankit Jain for providing valuable inputs forthe book.

We look forward to the readers for their valuable suggestions &feedback to improve the contents of the book.

CA Ankur GargCA Ankit Garg

iv

Praise for Solved Scanner

Solved Scanner is like a cup of tea for exams and without it we can’t getsuccess in minimum time.

Roop Chand Kochar, Jodhpur

Solved Scanner is the honest approach towards the requirements andacquaintances of the probable questions and important topics for thepreparation of professional courses like CA or CS. It motivate the studentsto work harder in right direction with confidence and acts as a support andconfidence booster.

Sushil Kumar, Patna

Solved Scanner is the best. It is the most important book for the preparationof any professional examination. According to my view, without the help ofSolved Scanner, preparation by any student is incomplete. Solved Scannerand its contents make every student fully prepared for the examinations.

Manisha Singhania, Jaipur

Solved Scanner is a helpful friend which tells us how to go through thesyllabus and prepare well for examination.

Ansh Sharma, Delhi

Without Solved Scanner, nobody can pass the professional exams. It is agreat book. Thank you for giving it.

B. Satish Krishan, Coimbatore

v

Green EditionCS Professional Programme Module - II

(New Syllabus)Paper 5 - Financial, Treasury and Forex Management

Editors:Prof. Arun Kumar CA Ankur GargM.Com., D.Phil., AMT (AIMA), CA Ankit GargISO Lead-Auditor (UK),CISA (USA)Professor,Motilal Nehru Institute of Research & Business Administration, University of Allahabad,Allahabad

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Price : ` 170.00

Information

Solved Scanner is published in India by Shuchita Prakashan (P) Ltd.25/19, L.I.C. Colony, Tagore Town, Allahabad 211002.Editor-in-chief : Mrs. Anjali'Solved Scanner' is registered trade mark of Shuchita Prakashan (P) Ltd.Copyright © of the content is exclusive property of the authors Prof. ArunKumar, CA Ankur Garg and CA Ankit Garg.Trade mark 'Scanner' is being lent to the content provided by the authorsunder exclusive arrangement for publication of the content by the owner oftrade mark 'Shuchita Prakashan (P) Ltd.Trade mark 'Scanner' cannot be used by any other person/organisation/agency with the content of this book or otherwise.

First edition : July 2011Thirteenth edition : January 2017

"Scanner is a living document and is being updated after everyexamination since its inception" Every effort has been made to avoid errors or omissions in thispublication. In spite of this, some errors may creep in. Any mistake, error ordiscrepancy noted may be brought to the notice to the publisher or authorswhich shall be taken care of in the next edition. It may however, be notedthat neither the publisher nor the authors would be responsible for any lossor damage due to such error or omission.

No part of this book may be reproduced or copied in any form or by anymeans [graphic, electronic or mechanical, including photocopying, recording,taping, or information retrieval systems] or reproduced on any disc, tape,perforated media or other information storage device etc. without the writtenpermission of the publisher. This book can be exported only by thepublisher. Breach of this condition is liable for legal action.

For binding mistake, misprints or for missing pages, the publisher’sliability is limited to replacement within one month of purchase by similaredition or the next edition if published and available. All expenses in thisconnection are to be borne by the purchaser.

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All disputes are subject to ALLAHABAD jurisdiction only.

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Published by : Shuchita Prakashan (P) Ltd.25/19, L.I.C. Colony, Tagore Town, Allahabad 211002.Phone (0532) 2465947, 2467045.E-mail : care@shuchita.com Visit us : www.shuchita.com

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Dedicated To_______________________________________

Our Parents

Shri Prakash Garg and Smt. Sumita Garg

Special Thanks to our Dear Sister

CA Garima Garg

[All India Rank -12th CS Final]

[All India Rank -14th CS Foundation]

x

Contents to Solved Scanner____________________________

Paper - 5 Financial, Treasury and Forex Management

Chapter Name Page No. Study Material Based Contents 5.1 Syllabus 5.2 Examination Trend Analysis 5.5 Line Chart Showing Relative Importance of Chapters 5.10 Frequency Table Showing Distribution of Marks 5.11 Frequency Table Showing Marks of Compulsory

Questions5.12

Legends for the Graphs 5.13 Formula Table 5.141. Nature, Significance and Scope of Financial Management 5.232. Capital Budgeting 5.443. Capital Structure 5.944. Cost of Capital 5.1375. Financial Services 5.1666. Project Planning 5.1797. Dividend Policy 5.1978. Working Capital 5.2199. Security Analysis and Portfolio Management 5.295

10. Derivatives and Commodity Exchanges - An Overview 5.32411. Treasury Management 5.35112. Forex Management 5.366 Question Paper of June, 2015 5.402 Question Paper of December, 2015 5.406 Question Paper of June, 2016 5.413 Question Paper of December, 2016 5.418

xi

xii

UNIQUE FEATURES OF THIS EDITION

An Examination Trend Analysis for question paper based contents oflast five examinations before the paper.

Questions are arranged according to the subject/topic in ascendingorder of examinations/years.

Graph for every chapter, showing marks allotment for last twentyexaminations amongst Short Notes, Distinguish Between, DescriptiveQuestions and Practical Questions.

Line Chart Showing Relative Importance of Chapters. Table Showing Marks of Compulsory Questions at the end of every

chapter. Analytical Classification of every Chapter in Four Categories:

(1) Short Notes,(2) Distinguish Between, (3) Descriptive Questions and (4) Practical Questions.

100% Correct Answers of Practical Questions. Complete list of Repeatedly Asked Questions at the end of every

chapter. Complete Question Papers of June 2015, December 2015, June 2016

and December 2016. Pleasant get-up.

xiii

Opportunity!!! Make Your Solved Scanner Error free!Win ` 50 per Mistake

Scanner is the product of immense effort of our team and we feel greatpride to make timely editions of such a volatile product for our students. Stillsome human errors creep in. We want you to participate in making theSolved Scanner completely error free and at the same time, make moneyas well.

How to Participate :1. Find out any kind of mistake/error whatsoever it may be, including

spellings etc. in this edition of Solved Scanner.2. Mention about the mistake/error found by you.3. Give its exact pinpoint location by mentioning the book name with

edition number (January 2017), the page number and the line number.4. Please mention what according to you should be the correct thing.5. Send your information giving your name and complete postal address

including the pin code no. and e-mail address (if any) so as to reach usat the address:

EditorShuchita Prakashan (P) Ltd.

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Online feedback : shuchita.com/feedbackE-mail: pdm@shuchita.com

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7. You will also receive one free copy of the revised edition of the sameSolved Scanner or any other as per your choice. Your choice must bementioned in your letter specifically.

8. All the Approach Letters regarding mistakes should reach us by 31stMarch, 2017 for January 2017 edition. Any approach letter receivedafter this date, will not be entertained.

9. The decision of the Editorial Board will be final and binding.

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