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FSA-R09
(PGDM-RM 2009-11 : Term - II)

FINANCIAL STATEMENT ANALYSIS
(Faculty : Prof. P. K. Mohanty)
1.5 credits
Course Outline
Course Objective:

Financial analysis is a part of business analysis. The survival and growth of a business enterprise depends on the financial performance. In order to analyze the performance, a business manager uses certain analytical tools. The objective of this course is to familiarize the students with such tools and develop an insight so that they can draw right conclusions with an understanding of the business environment in which the firm is operated.

SESSION PLAN

Session 1: Cash Flow Analysis

Session 2: - DO-

Readings for 1 & 2: R.Narayanaswamy Ch.12 page 551-578 and exercises at the end of the chapter

Session 3: Multiple Income Statement, Horizontal Analysis, Common sized analysis

Session 4: ROI Ratios

Session 5: Solvency Ratios

Session 6: Liquidity Ratios

Session 7: Turnover Ratios

Session 8: Profitability Ratios

Session 9: Du Pont Analysis

Session 10: Capital Market Ratios

Readings for session 3-10: R.Narayanaswamy Ch 11 page 499-525 and

Exercises at the end of the chapter; Ambrish Gupta- Ch.17 & 18;

Analysis of Company Annual Reports

Recommended Text Books:

1. Financial Accounting- A Managerial Perspective by R. Narayanaswamy
2. Financial Accounting by Asish Bhattacharya
3. Financial Accounting by Ashok Banerjee.
Components of Evaluation

1. Quiz 10 marks
2. Presentation 10 marks
3. End-term exam 30 marks

Created By: Hemanta Ranjan Deo on 09/02/2009 at 11:00 AM
Category: PGPRM - I Doctype: Document

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