Course Outcomes (COs):
Course Outcomes
|
Learning and teaching strategies |
Assessment Strategies |
---|---|---|
On completion of this course, the students will be able to: CO186: Interpret and analyze financial statements. CO187: Examine the various financial reports. CO188: Analyze the company’s financial statements using Ratio Analysis CO189: Execute inter-firm comparative analysis of financial statements using various tools CO190: Evaluate financial reporting pattern of E-commerce companies |
Class lectures, Tutorials, Group discussions case studies |
PPT's |
Inter-firm and intra Inter-firm comparison of any three listed companies from any sector/ industry for a period of five years using spreadsheet
Use of ratio analysis, industry averages, growth rate in the analysis
Case studies related to comparative and common size analysis of companies
Segment analysis in relation to revenue, capital employed, net profit and expenses by diagrammatic presentation.
Select an e-commerce company and prepare file on its financial reporting
Dave, B. B. Financial Reporting. Vrinda Publication.
• Lal, J. Financial Reporting & Analysis. Himalaya Publication.
• Maheshwari, S. N. An Introduction of financial Reporting. Vikash Publishers.
• Tulsian, P. C. Financial Reporting Concept & Framework. Sultan Chand & Sons.
SUGGESTED REFRENCE BOOKS:
• Ahuja, N. Financial Accounting & Analysis. Taxman.
• Bhattacharya, A. K. Coporate Financial Reporting & Analysis. PHI India.
• Sharma, D. G. Financial Reporting. Taxman.
e- RESOURCES:
• https://ecommerceguide.com
• https://data-flair.training
• https://www.grin.com/document/280494
REFERENCE JOURNALS:
• IUP Journal of Accounting Research
• e-Service Journal