SYNOPSIS Project Sbi
SYNOPSIS Project Sbi
Operational Definition
The comparative financial statements are statements of the financial position at different periods
of time. The elements of financial position are shown in a comparative form. The two
comparative statements are Balance sheet and Income statement. The common size statements,
Balance sheet and income statement are shown in analytical percentages. The figures are shown
as percentages of total assets, total liabilities, and total sales.
Limitations
It is only a study of interim reports.
The study cannot be generalized to entire industry.
Financial analysis is based upon only monetary information and non-monetary
information are ignored.
Company did not reveal some facts which are confidential.
As the financial statements are prepared on the basis of a going concern, it does not give
exact position. Thus accounting concepts and conventions cause a serious limitation to
common and comparative analysis.
Sufficient time is not available to conduct an in-depth study as reference period is
limited.
Analysis is only a means and not an end in itself. The analyst has to make interpretation
and draw is own conclusions .Different people may interpret the same analysis in
different ways.
Conclusion
The conclusion of the project will be deriving from analysing and interpretation of the data’s collected
from the sources. The objective of this project is to finding the performance of the bank with the help of
comparative and common size statements. The performance of the bank will be ascertained through the
study of comparative size statements and common size statements.