1.2
Financial Analysis
Unit I:
Constituents of Financial Statement and their features, Elements of Financial
Statement and their features; Accounting Information, Sources of Accounting
Information, Qualitative features of Accounting Information; Various user
groups of Accounting Information and their Accounting Information need in
decision-making process.
Unit II:
Conceptual Framework of Accounting and Reporting; GAAP and Accounting
Standards, their application in the preparation of Financial Statements;
Accounting Standard Setting Process in India, and their compliance requirement.
Unit III:
Review of Companies Act.1956 (including its amendments) in the preparation and
presentation of Financial Statement.
Unit IV:
Techniques and .tools of Financial Statement Analysis: Accounting Ratios,
Common size Statement, Trend Analysis, Comparative Statement.
Unit V:
Application of Accounting Ratios in Decision Making; Predictive Value of
Accounting Ratios. Ratio Analysis for Performance Evaluation (Activity and
Profitability).Ratio Analysis for Financial Health (Solvency and Structural
Analysis).
Unit VI:
Liquidity Analysis: Application of Accounting Ratios in the Analysis of Working
Capital and Inter Firm Comparison.
Unit VII:
Statement of Changes in Financial Position: Funds Flow Analysis and Cash Flow
Analysis; Cash Flow Statement and Cash Flow Accounting, Models of Cash Flow
Accounting.
Unit VIII:
Valuation of Assets, Liabilities and Owners' Equity; Application of relevant
Accounting Standards.
Unit IX:
Cash Studies
Post a Comment
Kindly give your valuable feedback to improve this website.