| Financial Statement Analysis |
| Teaching Arrangement Credit1.5. No of sessions: 10 Sessions of 90 minutes |
| PrerequisitesThorough understanding of the financial statements and the impact of the business decisions on the financial statements.. Reading of business periodicals and newspapers. |
| Aim of the courseThe course will start with the revisiting of the business decisions: financing, investment and operating decisions.
The main objective of the course is to understand the performance matrix with a focus on the accounting issues. Efforts will be made to get into the details of the some of the important accounting issues: various accounting ratios, deferred, economic profit vs accounting profit |
| Evaluation PackageEvaluation will done through on-line quizzes, group work, and the end term examination. There will be minimum three quizzes. |
Course Content
a. Revisiting Business decisions and Financial Statements
b. Performance Matrix
c. Financial Statement Analysis
o Liquidity Analysis
o Solvency Analysis
o Profitability Analysis
o DuPont Analysis
d. Accounting Profit and Economic Profit |
Group Work
· Financial Statements Analysis of two companies
· Industry report
Details to be given during the session |
Examination
Open book and open notes |