Financial Reporting and Analysis (Theory)

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

The objective of this course is 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

 

CO 1:Knowledge about the interpretation and analysis of financial statements effectively

CO 2: Able to read the various financial reports.

CO 3:Acquaintance with current financial practices

CO 4: Interpretation skills for Ratio Analysis and Cash Flows.

CO 5:Analyzing the accounting reports and records.

CO 6: Developing interest in solving finance problems.

CO 7: Awareness about Accounting standards as part of 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: 
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)
  • Statement of Cash Flows( Cash Flow Statement)

 

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

 

9.00
Unit IV: 
Unit IV: 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: 
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

 

References: 
  • An Introduction of Financial Reporting - S.N Maheshwari (Vikash Publishers)
  • Financial Reporting & Analysis -Dr Jawahar Lal,(Himalaya Publication)
  • Financial Reporting-B B Dave (Vrinda Publication)
  • Financial Reporting Concept & Framework- P C Tulsian (Sultan Chand & Sons)
  • Corporate Financial Reporting & Analysis- Asis K. Bhattacharya (PHI India)
  • Financial Reporting – D G Sharma (Taxman)
  • Financial Accounting & Analysis- Dr. Narendra Ahuja (Taxman)

 

 

Academic Year: 
2020-2021
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