Scribd
Upload
207 views2 pages

Financial Reporting Statements and Analysis

This 3 credit course focuses on financial reporting, statements, and analysis. The 5 modules cover conceptual frameworks, the accounting cycle, preparing financial statements, ratio analysis, and analysis techniques. Students will learn accounting as a business language, comprehend statements, and analyze financial health. Evaluation includes continuous assessment, an end of term exam, and attendance.

Uploaded by

Madhav Rajbanshi
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
207 views2 pages

Financial Reporting Statements and Analysis

This 3 credit course focuses on financial reporting, statements, and analysis. The 5 modules cover conceptual frameworks, the accounting cycle, preparing financial statements, ratio analysis, and analysis techniques. Students will learn accounting as a business language, comprehend statements, and analyze financial health. Evaluation includes continuous assessment, an end of term exam, and attendance.

Uploaded by

Madhav Rajbanshi
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
You are on page 1/ 2

Course Name: Financial Reporting, Statements and Analysis Course Code: 18JBS109

Number of credits: 3 Number of Hours: 35

Learning Outcomes of the course:


a) Appreciate Accounting as a business language
b) Comprehend accounting statements
c) Able to anlayse financial health

Module 1: Introduction: 5 Hours


Learning Outcome: Explain conceptual framework of accounting including GAAP
Conceptual framework of Financial Accounting, Accounting as a measurement discipline,
accounting equations, users of accounting statements, terminology, accounting concepts*,
assumptions and conventions, Introduction to Indian GAAP, Ind AS and IFRS.

Module 2: Accounting Cycle: 7 Hours


Learning Outcome: Identify various processes in accounting cycle leading to trial balance
Accounting process: Books of Accounts, Journal, Cash book, Bank reconciliation statement,
preparation of trial balance.

Module 3: Financial Statements: 8 Hours


Learning Outcome: Develop the skill of preparing the Statement of P&L and Balance sheet
Corporate Accounting, Financial Statements: Preparation of Statement of Profit and Loss and
Balance sheet, Outstanding expenses, Treatment of closing stock, prepaid expense, tax provision,
dividend and reserves, finding EPS, Reading real company annual reports*. Schedule III of
Companies Act, 2013.

Module 4: Ratio analysis: 6 Hours


Learning Outcome: Able to anlayse financial health through ratios
Introduction to ratios: types of ratios, liquidity, solvency, activity, profitability and market test
ratios. simple problems with analysis.

Module 5: Financial Statement analysis: 4 Hours


Learning Outcome: Appreciate the common size, trend and comparative techniques to analyse
financial statements
Analysis of Statement of P&L and balance sheet through common size, trend and comparative
statements.

Note: * These topics are categorized as ‘Self-learning’ topics and are subjected to testing
Basic Text:
Narayanaswamy R, (Recent edition). Financial Accounting A Managerial Perspective. New Delhi,
India: Prentice Hall India.
Reference Books:

Earl K. Stice & James Stice (2006). Financial Accounting: Reporting And Analysis. Delhi, India:
South Western/Cengage Learning India
Other reading materials:

Chartered Accountant Journal, published by The Institute of Chartered Accountants of India, New
Delhi, India
Management Accountant Journal, published by The Institute of Cost Accountants of India,
Kolkatta, India
Annual Reports of Infosys, ITC, Maruti, ICICI Bank, HUL

Evaluation Pattern:

Continuous End term


Attendance Total
Evaluation Examination
45% 50% 5% 100%

You might also like

pFad - Phonifier reborn

Pfad - The Proxy pFad of © 2024 Garber Painting. All rights reserved.

Note: This service is not intended for secure transactions such as banking, social media, email, or purchasing. Use at your own risk. We assume no liability whatsoever for broken pages.


Alternative Proxies:

Alternative Proxy

pFad Proxy

pFad v3 Proxy

pFad v4 Proxy