Financial Reporting and Analysis

Paper Code: 
ATG 116
Credits: 
3
Contact Hours: 
45.00
Max. Marks: 
100.00
Objective: 

To develop the knowledge of the students regarding financial and managerial decisions in business organization.

COURSE OUTCOMES (COs):

 

Course

Learning outcome

 (at course level)

Learning and teaching strategies

Assessment Strategies

Paper Code

Paper Title

ATG 116

Financial Reporting and Analysis

 

CO25:Interpretation and analysis of financial statements.

CO26:Examine the various financial reports.

CO27:Acquaintance with current financial practices

CO28: Analyze the company’s statements using Ratio Analysis and Cash Flows.

CO29:Analyze the accounting reports and records.

CO30: Implement the tools of analysis in solving finance problems.

CO31: Checking required accounting standards to fulfill their professional responsibilities.

Approach in teaching:

1. Analyzing and Interpreting the financial reports and statements using Excel.
2. Preparing PPT's on companies financial performance.
3. Preparing reports on companies policies like corporate governance, directors and auditors report.
Learning activities for the students:
1. Reading published reports of the companies.
2. Watching you tube videos on how to interpret financial information.
3. Working with Ms-Excel

1. Evaluation of PPT's
2. Ms Excel Solution files
3. Quizzes
4. CA Test
5. Assignments
6. End Term Test

 

9.00
Unit I: 
Basics of Financial Reporting:

Conceptual framework , features, purpose of financial reporting, users of financial reports

Understanding financial statements: Structure of Financial Statements: Introduction, statement of financial position(Balance Sheet), Statement of earnings(Income Statement) and Statement of Cash Flows( Cash Flow Statement)

9.00
Unit II: 
Additional Discloser Statements:

Need for additional statements, Auditor’s report, director’s reports, electronic dissemination,  corporate governance

Analysis and interpretation of financial statements:

Comparative and common size analysis (vertical and horizontal), financial statement variation by type of industry. 

9.00
Unit III: 
Analysis and interpretation of financial statements:
Ratio Analysis: liquidity, Solvency, activity and profitability analysis
9.00
Unit IV: 
Risk Analysis

Du Pont Analysis, Ratios on Business Risk, Operating Leverage, Financial Risk – Financial Leverage, Total Leverage

Financial Risk ,Leverage Ratio or Debt to Equity Ratio Analysis, Interest Coverage Ratio Analysis, Debt Service Coverage Ratio (DSCR)

9.00
Unit V: 
Introduction of accounting Standards: Uses, Issuing Authority, Applicability

AS 10 Property Plant and Equipment

AS 13 Investments

AS 20 Earnings Per share

AS 25 Interim Financial Reporting

Essential Readings: 
  1. An Introduction of Financial Reporting - S.N Maheshwari (Vikash Publishers)
  2. Financial Reporting & Analysis -Dr Jawahar Lal,(Himalaya Publication)
  3. Financial Reporting-B B Dave (Vrinda Publication)
  4. Financial Reporting Concept & Framework- P C Tulsian (Sultan Chand & Sons)

 

References: 

1.       Corporate Financial Reporting & Analysis- Asis K. Bhattacharya (PHI India)

2.       Financial Reporting – D G Sharma (Taxman)

3.       Financial Accounting & Analysis- Dr. Narendra Ahuja (Taxman)

 

Note-

1. Numerical questions need to be solved with the help of MS Excel too.

2. The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless

Academic Year: 
2021-2022
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