FINANCIAL STATEMENT ANALYSIS

Paper Code: 
CBFS 402
Credits: 
4
Contact Hours: 
60.00
Max. Marks: 
100.00
Objective: 

Course Outcomes

Learning and teaching strategies

Assessment Strategies

  
 

On completion of this course, the students will be able to;

  1. Student will analyze the concept of financial reporting and interpret the role of financial reporting in different stakeholders.
  2. Student will examine the different sources of financial information’s and know about the techniques of financial analysis.
  3. Student will evaluate the significance of Ratio analysis and Comparative statement analysis in business.
  4. Student will learn how to prepare financial reports of financial statement analysis
  5. Student will analyze the various methods of calculation of Stock market related ratios; Simple analysis before investing in the shares;

Approach in teaching: Interactive Lectures, Discussion, Tutorials, Practical cases Demonstration, Power point presentation.    

 Learning activities for the students:                              Self learning assignments, Effective questions, Seminar presentation, Live practical problems analysis

Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects

  

 

12.00
Unit I: 
Introduction

Content of annual reports, Quality of financial reporting, Reporting regulation in India. Nature & objectives of Financial Statements, Uses & Limitations of Financial Statements, Stakeholders of financial statements, Income Statement, Income Statement.

12.00
Unit II: 
Analysis of Financial Statements

Balance Sheet, Cash Flow Statement, Sources of financial information. Types of Financial Analysis

12.00
Unit III: 
Tools and techniques of financial statement analysis

Ratio Analysis, Cash flow statement. Comparative Statement, Common Size Statement, Du-Pont Analysis, Concepts on sickness, distress.

12.00
Unit IV: 
Report preparation

Report preparation of financial statement analysis, Types of business combinations, Consolidated financial statements.
Inter-company transactions, profit confirmations, Minority interest, consolidated net income, and consolidated retained earnings.

12.00
Unit V: 
Stock market ratio

Stock market related ratios; Simple analysis before investing in the shares; understanding annual report; Director’s report etc

Essential Readings: 

• Agarwal MR- “Financial Management” Garima Publication, Jaipur
• Agarwal & Agarwal "Financial Management" RBD Publication. Jaipur
• Bhalla, V.K., “Financial Management & Policy,” (Anmol Publications, Delhi)
• Chandra, P., “Financial Management- theory and practice”, (Tata Mc Graw Hill).
• Khan M.Y- Indian Financial Management, Tata Mc Graw Hill, India

References: 

SUGGESTED READINGS
• Chandra, P, Financial Management: Theory & Practice, Tata McGraw-Hill Education
• Rustagi, “Fundamentals of Financial Management”,(Galgotia Publishing House,
• Delhi)
• Maheshwari S.N –Financial Management, Sultan Chand and Sons, New Delhi
• Horne, J.C. Van., “Fundamentals of Financial Management”, 9th ed. (New Delhi Prentice Hall of India 1995).
• Khan and Jain., “Financial Management text and problems”, 2nd ed. ( Tata Mc Graw
• Hill New Delhi 1992).
• Pandey, I.M., “Financial Management”, Vikas Publications.

E RESOURCES
• Pearson ThinkTank Solutions (113 titles) and access to many more ebooks- http://ebookcentral.proquest.com/lib/iisuniv-ebooks/home.action
• Capitaline
• IM Pandey, Ramesh Bhat, Cases in Finaincial Management,McGraw Hill Education https://www.expresslibrary.mheducation.com/bookshelf
• World E-book Library

JOURNAL
• International Journal of Financial Management- http://publishingindia.com
• FIIB Business Review

Academic Year: 
2023-2024
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