FINANCIAL REPORTING AND ANALYSIS – PRACTICAL

Paper Code: 
DATG 612 B
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

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
VIVA Voce
Written Assignments
Quiz
Creative assignments from newspapers.

 

6.00

Inter-firm and intra Inter-firm comparison of any three listed companies from any sector/ industry for a period of five years using spreadsheet

6.00

Use of ratio analysis, industry averages, growth rate in the analysis

6.00

Case studies related to comparative and common size analysis of companies

6.00

Segment analysis in relation to revenue, capital employed, net profit and expenses by diagrammatic presentation.

6.00

Select an e-commerce company and prepare file on its financial reporting

Essential Readings: 

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.

References: 

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

Academic Year: