This course will enable the students to gain practical knowledge in assessing and interpreting the financial statements and make informed decisions.
Course Outcomes (COs):
Course |
Learning outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
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Course Code |
Course Title |
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24DATG714
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Techniques of Financial Analysis and Appraisal – Practical (Practical)
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CO259: Interpret and analyze financial statements using comparative analysis CO260: Analyze the company’s financial statements using Ratio Analysis CO261: Interpret and analyze financial statements using common size analysis CO262: Evaluate projects using capital budgeting techniques CO263: Examine the cost of different sources of capital for companies CO264: 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.
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Continuous Assessment Test, Semester end Examinations, Quiz, Solving Numerical problems, Assignments, Class Presentations, Individual & group projects. |
● Inter-firm and Intra-firm comparison of any three listed companies from any sector/ industry for a period of five years using spreadsheet
● Use of ratio analysis, industry averages, growth rate in the analysis
● Case studies related to analysis of companies using common size financial statements
● Case studies related to capital budgeting techniques
● Case studies related to cost of capital.
● 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.
Suggested Readings:
● 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