Coming soon
Financial Reporting and Analysis
To develop the knowledge of the students regarding financial and managerial decisions in business organization.
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)
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
Analysis and interpretation of financial statements: Ratio Analysis: liquidity, Solvency, activity and profitability analysis.
Introduction of accounting Standards: Uses, Issuing Authority, Applicability
AS 2 Valuation of Inventories
AS 9 Revenue Recognition
AS 10 Property Plant and Equipment
AS 13 Investments
AS 1 Disclosure of Accounting Policies
AS 3 Cash Flow Statement
AS 20 Earnings Per share
AS 25 Interim Financial Reporting
- 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)
