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Sunday, December 30, 2018

Gauhati University B.Com Syllabus: Financial Statement Analysis (A)

505: Financial Statement Analysis (A)
Marks: 80
Unit–I: Introduction                                                                                       20
Meaning of Financial Statement; Elements of Financial Statements – Assets, Liabilities, Equity, Incomes and Expenses and their features; Constituents of Financial Statements – Income Statement and Balance Sheet and their features; Information incorporated in Financial Statements and their Qualitative requirements; Limitations of Financial Statements.
Unit–II : Statutory Requirements for preparation of Financial Statements:          20
Relevant provisions of Companies Act 1956 for the preparation of Profit and loss
Account and Balance Sheet; Corporate Financial Reporting - meaning, need and objectives, Report of the Board of Directors, Contents of Annual report, Mandatory and Voluntary Disclosures through Annual Report
Unit–III: Techniques of Financial Statement Analysis                                                     20
Meaning and objectives of Financial Statement Analysis; Techniques of Financial Statement analysis – Comparative Statement, Common-size Statement and Trend Analysis. Meaning of Accounting Ratio, Classification of Accounting Ratios; objectives of Ratio Analysis; Advantages and Limitations of Ratio Analysis; Precaution to be taken before using Ratios; Computation of various Ratios – Activity Ratios, Liquidity Ratios, Solvency and Leverage Ratios and Profitability Ratios.
Unit–IV: Statements of Changes in Financial Position (SCFP):                                    20
Evolution of SCFP; Funds Flow Statement – Meaning of Fund, Flow of Fund, Importance and Limitations of Fund Flow Statement, Preparation of Fund Flow Statement and Statement of Changes in Working Capital
Meaning of Cash Flow Statement, Distinction between Fund Flow Statement and Cash Flow Statement; Accounting Standard 3 and its salient features, Preparation of Cash Flow Statement.
Recommended Books:
Financial Statement Analysis - S. Sikidar & H. C. Gautam, New Central
Management Accounting - R. K. Sharma & S. K. Gupta, Kalyani Publishers, Ludhiana
Advanced Management Accounting - R. S. Kaplan & A. A. Atkinson
Management Accounting - M. Y. Khan & P. K. Jain, Tata McGrow Hill Co.

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