Coming soon
Techniques of Financial Analysis
Paper Code:
ATG 143
Credits:
4
Contact Hours:
60.00
Max. Marks:
100.00
Objective:
To introduce researchers to the elements of financial analysis tools.
To enhance their problem-solving and decision making abilities in financial specialization.
12.00
Unit I:
Financial Statement Analysis: Introduction; meaning and objectives, types of financial analysis, devices used in analyzing financial statements: comparative statements, comparative balance sheet, comparative income statement.
Trend Analysis: Trend percentages: computation of trend percentages
12.00
Unit II:
Ratio analysis: Meaning and rationale, basis of comparison, types of ratios, importance and limitations .
Cash Flow Analysis: Introduction, concept of cash, actual and notional, use of cash flow, construction of cash flow statement
12.00
Unit III:
Capital Structure: Concept, factors affecting capital structure, Theories of Capital Structure: Net Income Theory, Net Operating Income Theory, Traditional Theory, Modigliani-Miller Theory, Modern theories of capital structure.
Financial and Operating Leverage – Introduction; Meaning of Financial Leverage; Measures of Financial Leverage; Calculation of Earnings Per Share (EPS) and Return on Equity (ROE); Financial and Operating Leverages
12.00
Unit IV:
Capital budgeting; concepts, role and relevance, methods of capital budgeting.
Cost of Capital: concept add limitations, sources of capital, calculation of cost of capital of all sources, weighted average cost of capital
12.00
Standard Costing and Variance Analysis: Meaning of standard cost and standard costing, advantage, limitations and applications,
Variance Analysis-Material, Labour, Overhead and Sales Variance
Essential Readings:
Text Books:
Financial Management – Khan and Jain(Tata McGraw Hill)
Management Accounting – S. K. Singh( Sun India Publications)
Business System - N.P. Agarwal and R.K. Tailor( RBSA Publishers)
Management Accounting – S. N. Maheshawari(S. Chand & Sons.)
References:
Suggested Readings:
Principles of Financial Management: N.P. Agarwal and R. K. Tailor, Pointer Publishers, Jaipur
Financial management : I M Panday (Vikas Publishing House)
Corporate Financial management: Basant Raj (Tata McGraw Hills)
Financial Management: S C Kucchal ( Chaitnaya Publishing House)
Chandra, P., “Financial Management- theory and practice”, (Tata Mc Graw Hill).
Rustagi, “Fundamentals of Financial Management”,( Galgotia Publishing House,Delhi)
Khan M.Y- Indian Financial Management, Tata Mc Graw Hill, India
Maheshwari S.N –Financial Management, Sultan Chand and Sons, New Delhi
Horne, J.C. Van., “Fundamentals of Financial Management”, 9th ed. (New Delhi
Prentice Hall of India 1995).
Academic Year:
