IIS University

Admissions

It is a University which is committed to excellence and overall development of the student and one where talent is nurtured and honed in the best possible manner. Come, be a part of our never-ending journey of accomplishments and accolades.

Psychometric Counselling Tele-Counselling E-mail Counselling Subject Counselling International Admissions

Admissions

It is a University which is committed to excellence and overall development of the student and one where talent is nurtured and honed in the best possible manner. Come, be a part of our never-ending journey of accomplishments and accolades.

Read More

Placements

Excellent education not only imparts knowledge, but also paves the way for a promising and successful career. The Placement Cell at The IIS University has numerous success stories to narrate in this regard...

Read More

Life@IIS Univ

Life @ IISU is nothing less than a kaleidoscope of myriad hues; complete with vibrant events and memorable occasions to cherish for a lifetime.

Read More

Academics

Taking the age-old tradition of enlightenment through education forward, The IIS University - in its continuous pursuit of excellence - firmly believes that an institution’s academic profile determines its worth and value. Therefore, on offer are a wide variety of both conventional and contemporary programmes of study.

Read More

Research

To stimulate curiosity and cater to the global needs of a dynamic education, The IIS University - since inception - has been promoting and encouraging research-based experiential learning among all its students.

Read More

About Us

The IIS University, with its perfect amalgamation of innovation, inspiration and synergy, aims to be a model institution for students across disciplines and programmes.

Read More
Paper- III: Techniques of Financial Analysis | Financial Studies

Paper- III: Techniques of Financial Analysis

Error message

  • Warning: ini_set(): Headers already sent. You cannot change the session module's ini settings at this time in drupal_environment_initialize() (line 691 of /home/iisunivac/public_html/includes/bootstrap.inc).
  • Warning: ini_set(): Headers already sent. You cannot change the session module's ini settings at this time in drupal_environment_initialize() (line 692 of /home/iisunivac/public_html/includes/bootstrap.inc).
  • Warning: ini_set(): Headers already sent. You cannot change the session module's ini settings at this time in drupal_environment_initialize() (line 693 of /home/iisunivac/public_html/includes/bootstrap.inc).
  • Warning: ini_set(): Headers already sent. You cannot change the session module's ini settings at this time in drupal_environment_initialize() (line 698 of /home/iisunivac/public_html/includes/bootstrap.inc).
  • Warning: ini_set(): Headers already sent. You cannot change the session module's ini settings at this time in drupal_environment_initialize() (line 702 of /home/iisunivac/public_html/includes/bootstrap.inc).
Paper Code: 
ATG – 143
Credits: 
4
Contact Hours: 
60.00
Max. Marks: 
100.00
Objective: 

• To introduce researchers to the elements of financial analysis tools.
• To enhance their problem-solving and decision making abilities in financial specialization.

12.00

Financial Statement Analysis: Introduction; meaning and objectives, types of financial analysis, devices used in analyzing financial statements: comparative statements, comparative balance sheet, comparative income statement.
Trend Analysis: Trend percentages: computation of trend percentages

12.00

Ratio analysis: Meaning and rationale, basis of comparison, types of ratios, importance and limitations .
Cash Flow Analysis:
Introduction, concept of cash, actual and notional, use of cash flow, construction of cash flow statement

12.00

Capital Structure: Concept, factors affecting capital structure, Theories of Capital Structure: Net Income Theory, Net Operating Income Theory, Traditional Theory, Modigliani-Miller Theory, Modern theories of capital structure.
Financial and Operating Leverage – Introduction; Meaning of Financial Leverage; Measures of Financial Leverage; Calculation of Earnings Per Share (EPS) and Return on Equity (ROE); Financial and Operating Leverages

12.00

Capital budgeting; concepts, role and relevance, methods of capital budgeting.
Cost of Capital: concept add limitations, sources of capital, calculation of cost of capital of all sources, weighted average cost of capital

12.00

Standard Costing and Variance Analysis: Meaning of standard cost and standard costing, advantage, limitations and applications, Variance Analysis-Material, Labour, Overhead and Sales Variance

Essential Readings: 

• Financial Management – Khan and Jain(Tata McGraw Hill)
• Management Accounting – S. K. Singh( Sun India Publications)
• Business System - N.P. Agarwal and R.K. Tailor( RBSA Publishers)
• Management Accounting – S. N. Maheshawari(S. Chand & Sons.)

References: 

• Principles of Financial Management: N.P. Agarwal and R. K. Tailor, Pointer Publishers, Jaipur
• Financial management : I M Panday (Vikas Publishing House)
• Corporate Financial management: Basant Raj (Tata McGraw Hills)
• Financial Management: S C Kucchal ( Chaitnaya Publishing House)
• Chandra, P., “Financial Management- theory and practice”, (Tata Mc Graw Hill).
• Rustagi, “Fundamentals of Financial Management”,( Galgotia Publishing House,Delhi)
• Khan M.Y- Indian Financial Management, Tata Mc Graw Hill, India
• 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).

Academic Year: