Techniques of Financial Analysis and Appraisal- Practical

Paper Code: 
25DATG704
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

Learning outcome (at course level)

Learning and teaching strategies

Assessment Strategies

Course Code

Course title

 

 

 

 

 

 

 

25DATG704

 

 

 

 

 

 

Techniques of

Financial

Analysis and

Appraisal-

Practical

(Practical)

CO    199:         Interpret         and

analyse financial statements

using comparative analysis

CO200:Analyse                               the

company’s                               financial

statements     using                      Ratio

Analysis

CO201:Interpret                               and

analyse financial statements

using common size analysis

CO 202:  Evaluate projects

using     capital             budgeting

techniques

CO 203: Examine the cost of

different sources of capital

for companies

CO204:                            Contribute

effectively in course-specific

interaction

Approach

in

teaching:

Interactive

Lectures,

Discussion,

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 and

group

projects.

 

6.00
Unit I: 
Comparative Statements:

Inter-firm and intra Inter-firm comparison of any three listed companies
from any sector/ industry for a period of five years using comparative statement

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 techniques

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: