Techniques of Financial Analysis and Appraisal - Practical

Paper Code: 
24DATG714
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

This course will enable the students to gain practical knowledge in assessing and interpreting the financial statements and make informed decisions.

Course Outcomes: 

Course Outcomes (COs):

Course

Learning outcome

(at course level)

Learning and teaching strategies

Assessment Strategies

Course Code

Course Title

24DATG714

 

Techniques of Financial Analysis and Appraisal – Practical

(Practical)

 

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.

 

Continuous Assessment Test,

Semester end Examinations,

Quiz,

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

 

6.00
Unit I: 
Comparative Statements:

● Inter-firm and Intra-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: 
Common Size Statements

● Case studies related to analysis of companies using common size financial statements

6.00
Unit IV: 
Capital Budgeting

● Case studies related to capital budgeting techniques

6.00
Unit V: 
Cost of Capital

● Case studies related to cost of capital.

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 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

Academic Year: