Scribd
Upload
55 views

Analysis of Financial Statements

The document outlines the objectives and course outcomes of a semester 8 B.Com course in financial statement analysis. The course aims to enable students to acquire knowledge of concepts, methods and techniques of management accounting for managerial planning, control and decision making. The 5 course outcomes include understanding the conceptual framework of financial statements, preparation of income statements, understanding various ratios, preparation of cash flow statements, and basic case study understanding. The course is divided into 5 units which cover introduction to financial statements, financial statement analysis tools and techniques, ratio analysis and calculation/interpretation, preparation of cash flow statements, and a case study comparison of listed companies.

Uploaded by

Anjum Mehtab
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
55 views

Analysis of Financial Statements

The document outlines the objectives and course outcomes of a semester 8 B.Com course in financial statement analysis. The course aims to enable students to acquire knowledge of concepts, methods and techniques of management accounting for managerial planning, control and decision making. The 5 course outcomes include understanding the conceptual framework of financial statements, preparation of income statements, understanding various ratios, preparation of cash flow statements, and basic case study understanding. The course is divided into 5 units which cover introduction to financial statements, financial statement analysis tools and techniques, ratio analysis and calculation/interpretation, preparation of cash flow statements, and a case study comparison of listed companies.

Uploaded by

Anjum Mehtab
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
You are on page 1/ 2

B.Com.

Semester VIII

FINANCIAL STATEMENTS ANALYSIS (Paper Code: BCOM 484)

Objective: Enable students to acquire knowledge of concepts, methods and techniques of


management accounting for the purpose of managerial planning, control and decision making.

Course Outcomes: After completing the course, the student shall be able to:

CO1 understand thoroughly the conceptual framework of financial statements; different forms
of accounting.

CO2 : understand the concept of preparation of income statements.

CO3 understand the concept of various ratios.

CO4 understand preparation of cash flow statements.


CO5 have basic understanding of case study .
Unit I 8 lectures

Introduction :corporate financial statements Meaning, definition, Objectives, Nature and Scope,
function, importance and techniques, Fundamental of financial statement: Nature and
Limitation of financial statement.

Unit II 10 lectures

Financial Statement Analysis: Meaning and definition, objective, importance, type of financial
analysis, Tools and Techniques of Financial Analysis, Limitation of Analysis, Analysis of
comparative Financial Statement, Common Size Statement, Trend Analysis,

Unit III 12 lectures

Ratio Analysis: Meaning, Definition, Objectives, Limitation, Classification, Calculation and


interpretation of Ratios.

Unit IV 8 lectures

Preparation of Cash Flow Statement As per Ind AS-7

Unit-V 10 lectures
A case study intra-firm and inter-firm comparison of any three listed companies
Suggested Reading:

1. Rao, Heda, Gupta Management Accounting, Apex Publishing House, Udaipur. Charles T.
Horngren, Gary L. Sundem, Dave Burgstahler, Jeff O. Schatzberg. Introduction to
Management Accounting , Pearson Education.
2. Agrawal, Agrawal, Management Accounting, Ramesh Book Depot, Jaipur
3. Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura, S. Mark Young.
Management Accounting. Dorling Kindersley(India) Pvt. Ltd.
4. Garrison H., Ray and Eric W. Noreen. Managerial Accounting. McGraw Hill.
5. Maheshwari, S.N. and S.N. Mittal. Management Accounting. Shree Mahavir Book
Depot, New Delhi.
6. Khan, M.Y. and Jain, P.K. Management Accounting. McGraw Hill Education
7. H.V. Jhamb, Fundamentals of Management Accounting, Ane Books Pvt. Ltd.

You might also like

pFad - Phonifier reborn

Pfad - The Proxy pFad of © 2024 Garber Painting. All rights reserved.

Note: This service is not intended for secure transactions such as banking, social media, email, or purchasing. Use at your own risk. We assume no liability whatsoever for broken pages.


Alternative Proxies:

Alternative Proxy

pFad Proxy

pFad v3 Proxy

pFad v4 Proxy