Finance Fundamentals — BTEUP Electronics 6th Semester Syllabus 2026-27

Finance Fundamentals — What This Subject Is About

To enable the student to identify different ways to save money for the future, understand various techniques to raise capital, get acquainted with essential finance terminology, and be exposed to banking, credit, investments, assets, budgeting, costing and its impact on profitability — the study of money, banking, credit, investments, assets and liabilities that make up financial systems, improving overall financial literacy.

Subject 6.2.2 — Elective (Pathway), Option 2 (Theory) • Total 100 Marks • 3 Credits • L 3 – P 0 • Choose this OR Managerial Economics OR Cyber Security OR Data Science • 6th Semester — Electronics Engineering • Session 2026–27

What You Will Study

Unit 1 — Personal Finance (7 Periods, 17%)

Personal Finance – Meaning, Objectives and advantages – Individual Perspective – Family Perspective – Time Value of Money – Personal Savings: Meaning, Different modes of Saving – Bank Deposit, Online Investments, Insurance, Stocks, Gold, Real Estate – Returns Vs Risk – Financial Discipline – Setting Alerts for commitments (With Real time Examples)

Managing your own money: savings, the time value of money, where to save or invest (deposits, insurance, stocks, gold, property), and returns vs risk.

Unit 2 — Business Funding (7 Periods, 17%)

Sources: Personal Savings – Borrowings - Venture Capital – Venture Capital Process – Commercial Banks – Government Grants and Scheme

Where a business gets money: savings, borrowing, venture capital, banks, and government grants and schemes.

Unit 3 — Finance Language (10 Periods, 23%)

Capital – Drawing – Income – Expenditure – Revenue Vs Capital Items – Assets – Fixed Assets – Current Assets – Fictitious Assets – Liabilities – Long-term Liabilities – Current Liabilities – Internal Liabilities – External Liabilities – Share holders fund: Equity Share capital, Preference Share Capital, Reserve & Surplus – Borrowings: Debentures, Bank Loan, Other Loan – Depreciation – Reserve Vs Provision.

The vocabulary of finance: capital, assets, liabilities, shareholders' funds, borrowings, depreciation, reserves and provisions.

Unit 4 — Budgeting (8 Periods, 20%)

Budgetary Control – Meaning – Preparation of various budgets – Purchase budget – Sales Budget – Production budget – Cash Budget – Flexible budgets. (With Problems)

Budgetary control: preparing purchase, sales, production, cash and flexible budgets — with problems.

Unit 5 — Marginal Costing (10 Periods, 23%)

Marginal Costing – Meaning – Marginal Costing Vs Absorption Costing – Concepts of Variable Cost, Fixed Cost and Contribution – PV Ratio – Break Even Point – Margin of Safety – Key Factor – Application of Marginal Costing in decision making – Make or Buy – Shutdown or Continue – Exploring New Markets (With Problems)

Marginal costing: contribution, PV ratio, break-even point and margin of safety, and using them to decide make-or-buy, shutdown-or-continue and new markets.

Complete Syllabus

The full examination scheme, the complete practicals list and the reference books from the official syllabus. The unit-wise topics are in the "What You Will Study" section above.

Examination Scheme

Units at a Glance

Reference Books

As listed in the syllabus:

• S. K. Sharma, Fundamentals of Financial Management, Sultan Chand & sons, New Delhi, 2024
• L. Natarajan, Banking Theory, Law & Practice, 1st edition, Margham Publications, 2019
• T.S. Reddy and Dr. Y. Hariprasad Reddy, Management Accounting, 1st edition, Margham Publications, 2005
• T.S. Reddy and Dr. Y. Hariprasad Reddy, Cost Accounting, 1st edition, Margham Publications, 2012
• Web resource: https://archive.nptel.ac.in/courses/110/107/110107144/

Frequently Asked Questions

How many marks is Finance Fundamentals worth in the 6th semester?
Elective (Pathway): Finance Fundamentals (6.2.2) is 100 marks. Total: 100 marks, 3 credits. The full scheme table is in the Complete Syllabus section above.

Which units carry the most weightage in Finance Fundamentals?
Marginal Costing and Finance Language, 23% each. The full unit-wise weightage table is in the Complete Syllabus section above.

Which books should I refer to for Finance Fundamentals?
The syllabus lists S. K. Sharma, Fundamentals of Financial Management, Sultan Chand & sons, New Delhi, 2024, and L. Natarajan, Banking Theory, Law & Practice, 1st edition, Margham Publications, 2019, among others. The full list is in the Complete Syllabus section above.

Is Finance Fundamentals a theory subject or a practical subject?
It is assessed as theory — see the examination scheme in the Complete Syllabus section above.

How can I download the Finance Fundamentals syllabus PDF?
The PDF is free to download — use the download link in the Download section below. It is prepared by KAMALDNP Academy from the official BTEUP syllabus.

Related Syllabus Posts

• BTEUP Electronics 6th Semester Syllabus 2026-27
• BTEUP Electronics Complete Syllabus 2026-27 — 3rd, 4th, 5th & 6th Semester (All Subjects)
• Entrepreneurship and Start-Up — BTEUP Electronics 6th Semester Syllabus 2026-27
• Managerial Economics — BTEUP Electronics 6th Semester Syllabus 2026-27
• Cyber Security — BTEUP Electronics 6th Semester Syllabus 2026-27

Download the Finance Fundamentals Syllabus PDF

Download the complete Finance Fundamentals syllabus PDF below — prepared by KAMALDNP Academy, with the full topic list, practicals and reference books.

Download the Finance Fundamentals Syllabus PDF

Source: BTEUP 3rd Year curriculum (folder2627), approved in C.D.C. meeting held on 16.07.2026. Topic lists follow the official syllabus; short explanations are the author's own plain-English summaries, not syllabus text. Please confirm with your own polytechnic for any local changes.