To make students learn various techniques of financial Analysis that will help them in analyzing and evaluating financial position of any firm.
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.
Balance Sheet, Cash Flow Statement, Sources of financial information. Types of Financial Analysis.
Ratio Analysis, Cash flow statement. Comparative Statement, Common Size Statement, Du-Pont Analysis, Concepts on sickness, distress.
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.
Simple analysis before investing in the shares; understanding annual report; Director’s report etc.
• Gupta, Ambrish, "Financial Accounting for Management - An Analytical Perspective", 4th Edition, Pearson Education.2012 Narayanaswamy, R.
• “Financial Accounting – A Managerial Perspective”, 5th Edition , Prentice Hall of India. 2015 Subramanyam, K. R. and John, J.W
• “Financial Statement Analysis”, 12th Edition, Tata McGraw Hill. 2014 Penman, S.H
• “Financial Statement Analysis and Security Valuation”, 4th Edition, Tata McGraw Hill. 2014 Erich, A. H
• “Techniques of Financial Analysis: A Guide to Value Creation”, 16th Edition ,Tata McGraw Hill. 2014
Links:
[1] https://finance.iisuniv.ac.in/courses/subjects/financial-statement-analysis
[2] https://finance.iisuniv.ac.in/academic-year/2022-2023