Financial Reporting and Analysis - Practical

Paper Code: 
24DATG612B
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

This course will enable the students to understand the annual reports of the companies and analyze the financial statements.

Course Outcomes: 

 Course Outcomes (COs):

Course

Learning outcome

(at course level)

Learning and teaching strategies

Assessment Strategies

Course Code

Course title

24DATG612B

Financial Reporting and Analysis – Practical

(Practical)

 

CO223: Execute inter-firm and intra-firm comparative analysis of financial statements using various tools

CO224: Analyze the company’s financial statements using Ratio Analysis

CO225: Analyse financial performance of companies using comparative and common-size statements

CO226:  Evaluate segment analysis

CO227: Analyze case study on ethical miscconduct

CO228: Contribute effectively in course-specific interaction

Approach in teaching: Interactive Lectures, Discussions, Tutorials Problem solving sessions, Presentations.

 

Learning activities for the students: Self-learning assignments, Case Study Analysis, Presentations, Group Discussions.

 

Continuous Assessment Test,

Semester end Examinations,

Quiz,

Solving Numerical problems, Assignments, Class Presentations, Individual & group projects.

 

6.00
Unit I: 
Analysis of Financial Statements:

• 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
Unit II: 
Ratio Analysis:

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

6.00
Unit III: 
Comparative and Common Size Financial Statements:

• Case studies related to comparative and common size analysis of companies

6.00
Unit IV: 
Segment Analysis:

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

6.00
Unit V: 
Ethical Misconduct:

• Case Study on Ethical misconduct

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: 
2024-2025
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