This book, authored by D.K. Goel and Shelly Goel, is tailored for Semester V students of B.Com. Part III under the CBCS curriculum of Delhi University. It provides a comprehensive understanding of financial management concepts, including capital budgeting, cost of capital, working capital management, and dividend decisions. Published by Avichal Publishing Company, the book follows the latest university syllabus and is ideal for academic preparation and exam success.