Course No.: 602 FINANCIAL STATEMENT
ANALYSIS (FSAS XXII) - New Course
Marks: 80 Hours: 40
Objective
: The basic aim of this course is to acquaint students with the skill of
Financial Statement Analysis.
Course
Contents:
Unit
- I : Financial statement Analysis, Meaning, Significance, Types and Limitation
of Financial Statements, Accounting Choices/Practices, Comparative and Common
Size Statement, Value Added Statement and Economic Value added Statements. 20 : 10 hrs
Unit-
II: Ratio Analysis - Classification of Ratios, Advantages and its limitation.
Profitability Ratio, Solvency Ratio, Activity Ratio, Profit and Loss Account
Ratio, Balance sheet and Composite Ratios. 20 : 10 hrs
Unit
– III: Concept of Financial Reporting, Reporting of Corporate Social
Responsibility, Reporting of Corporate Governance, Status of Corporate
Reporting in India. 20
: 10 hrs
Unit
– IV: Financial reporting by banks and NBFCs and Insurance Companies; RBI
guidelines, IRDA Guidelines . 20 : 10
hrs.
Text
and Reference Books :
1.
R.L. Gupta: Financial Statement Analysis, Sultan Chand, New Delhi
2.
Penman: Financial Statement Analysis and Security Valuation.
3.
Wild: Financial Statement Analysis, Tata Mc Graw Hill, New Delhi.
4.
Foster: Financial Statement Analysis, Pearson, New Delhi.
5.
Sikider & Gautam: Financial Statement Analysis, New Central Book Agency,
Hyderabad.
Course No.: 602 FINANCIAL STATEMENT ANALYSIS (FSAS XXII) - Old Course
Marks: 80 Hours: 40
Total Marks: 100 (End
Sem 80 + IA 20)
Unit-1: Financial Statement Analysis, Meaning,
Significance, Types and Limitations of Financial Statements, Accounting
Choices/Practices, Comparative and Common Size Statement, Value Added Statement
and Economic Value added Statements.
(Marks: 16, 9 Hours)
Unit-2: Ratio Analysis – Classification of Ratios,
Advantages and Its Limitations. Profitability ratio, Solvency Ratio, Activity
Ratio, Profit and Loss Account Ratio, Balance Sheet and Composite Ratios. (Marks: 16, 9 Hours)
Unit-3: Concept of Financial Reporting, Reporting
of Corporate Social Responsibility, Reporting of Corporate Governance, Status
of Corporate Reporting in India. (Marks:
16, 9 Hours)
Unit-4: Accounting Standards: An overview of
Indian accounting Standards, International accounting Standards and
International Financial Reporting Standards, Need and Status of Convergence of
Accounting Standards with IFRS in International Field. (Marks: 16, 9 Hours)
Unit-5: Financial Reporting by Banks, NDFC and
Insurance Companies: RBI Guidelines, IRDP Guidelines. (Marks: 16, 9 Hours)
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