Sunday, December 30, 2018

Gauhati University - M.Com Distance Syllabus: Financial Analysis


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


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