- Information
Financial Literacy
Financial literacy is not a luxury — it is a business survival skill. Many entrepreneurs and business owners make decisions every day that have significant financial consequences, often without access to clear, reliable guidance. The DCAPL Financial Literacy Centre is designed to bridge that gap. We explain financial concepts in plain language, with practical examples drawn from Indian business and regulatory contexts.
Module 1: Understanding Money in Business
- What is working capital and why does it matter?
- Difference between revenue, profit, and cash flow
- Fixed costs vs variable costs — and why the distinction matters
- Break-even analysis: how to calculate and use it
- Understanding your business’s burn rate
Module 2: Reading Financial Statements
- What is a Balance Sheet and what does it tell you?
- How to read a Profit & Loss statement
- Understanding the Cash Flow statement
- Depreciation, amortisation, and non-cash items explained
- Key financial ratios: liquidity, profitability, leverage, efficiency
Module 3: Taxation Basics for Business Owners
- Direct vs indirect taxes — what every business owner must know
- Income Tax for businesses — applicable rates and key deductions
- GST basics — registration, returns, ITC, and compliance
- TDS obligations for businesses — what to deduct, when to pay, how to file
- Advance tax — who must pay and how to calculate
Module 4: Banking & Credit
- How banks assess a business loan application
- Understanding your CIBIL score and credit report
- Types of business finance: term loans, overdraft, CC, LC, BG
- Export finance options: pre-shipment and post-shipment credit
- How to negotiate better terms with your bank
Module 5: Corporate Governance Fundamentals
- What is corporate governance and why does it matter for SMEs?
- The role of the Board of Directors
- Statutory compliance obligations for private limited companies
- The importance of proper record-keeping and documentation
- How good governance improves business valuation and investor confidence
Module 6: Personal Finance for Business Owners
- Separating personal and business finances
- Emergency fund and insurance planning for entrepreneurs
- Retirement planning when you are self-employed
- How to evaluate an investment opportunity
- Understanding risk and return — a practical framework