Thesis Paper on: “Financial Statement Analysis On leasing company of Bangladesh

: - A Study on IDLC & Union Capital Limited”

Thesis Report on:

“Financial Statement Analysis of Leasing Company of Bangladesh

:-A study on IDLC & Union Capital Limited”

[This Thesis Report is submitted for the Partial Fulfillment of the Degree of
Regular Master of Business Administration (RMBA) with a Major in Finance]

Submitted by:

Josna Akter
ID No: 180072000029
7th Batch RMBA
Major in Finance
Faculty of Business Administration
Cox’s Bazar International University

Faculty of Business Administration

Post-Graduation Degree of RMBA

Cox’s Bazar International University

Provided By: Josna Akter, RMBA Major in Finance

 Thesis Paper on: “Financial Statement Analysis On leasing company of Bangladesh
: - A Study on IDLC & Union Capital Limited”

Thesis Report on:

“Financial Statement Analysis of Leasing Company of Bangladesh
:-A study on IDLC & Union Capital Limited”

[This Internship Report is submitted for the Partial Fulfillment of the Degree of
Bachelor of Business Administration (BBA) with a Major in Finance]

Submitted By:
Josna Akter
ID No: 180072000029
7th Batch RMBA
Major in Finance
Faculty of Business Administration
Cox’s Bazar International University

Submitted To:
Kazi Noor-E-Jannat
Lecturer (Supervisor)
Department of Finance
Faculty of Business Administration
Cox’s Bazar International University
Kolatoli Circle, Cox’s Bazar-4700, Bangladesh

Faculty of Business Administration

Post-Graduation Degree of RMBA

Cox’s Bazar International University

Provided By: Josna Akter, RMBA Major in Finance
 Thesis Paper on: “Financial Statement Analysis On leasing company of Bangladesh
: - A Study on IDLC & Union Capital Limited”

Letter of Transmittal
Date:

The Coverer
Thesis/Dissertation Committee
Faculty of Business Administration
Cox’s Bazar International University
Kolatoli Circle, Cox’s Bazar-4700, Bangladesh

Subject: Prayer for submission of the My Thesis Report

Dear Sir,
It is my great pleasure and honor to submit my thesis report on “Financial Statement
Analysis of Leasing Company of Bangladesh:-A study on IDLC & Union Capital
Limited”. Throughout the study I have tried as far as it was possible to meet all the
specifications and instructions you have provided for the thesis report and necessary to
prepare thesis report. I appreciate having a chance to prepare this thesis report. I have tried
my best to prepare this project in a proper way in spite of various constraints like time and
complications in understanding. I earnestly hope that this thesis report will meet your
specifications and would be delighted to furnish you with any clarification if required.

I have tried my label best to complete this thesis report meaningfully and correctly, as much as
possible. I do believe that my tiresome effort will help you to get ahead with this sort of
venture. In this case it will be meaningful to us. However, if you need any assistance in
interpreting this thesis report please contact us without any kind of hesitation.

Thanking you.

Yours obediently,

Josna Akter
ID No: 180072000029
Major in Finance & 7th Batch __________________
Faculty of Business Administration
Cox’s Bazar International University

Provided By: Josna Akter, RMBA Major in Finance

 Thesis Paper on: “Financial Statement Analysis On leasing company of Bangladesh
: - A Study on IDLC & Union Capital Limited”

Certification of Supervisor

I am Pleased to certify that, the Thesis report on ““Financial Statement Analysis of Leasing

Company of Bangladesh:-A study on IDLC & Union Capital Limited””. Has been

successfully completed by Josna Akter, ID No-180072000029, Major in Finance, Faculty of

Business Administration, and Cox’s Bazar International University I have read the report and

found that it meets the standard of thesis paper for getting the Regular Master of Business

Administration RMBA degree.

I wish him all the success.

__________________
Kazi Noor-E-Jannat
Lecturer (Supervisor)
Department of Finance
Faculty of Business Administration
Cox’s Bazar International University

Provided By: Josna Akter, RMBA Major in Finance

 Thesis Paper on: “Financial Statement Analysis On leasing company of Bangladesh
: - A Study on IDLC & Union Capital Limited”

Student’s Declaration

My name is Josna Akter, bearing ID No-180072000029, student of the Regular Master of

Business Administration RMBA program of Cox’s Bazar International University, Cox’s

Bazar. My major was in finance, do hereby declare that the thesis paper entitles “Financial

Statement Analysis of Leasing Company of Bangladesh:-A study on IDLC & Union

Capital Limited” is an original. The assigned work is by me for partial fulfillment of my

Regular Masters of Business Administration RMBA degree and as a part of the academic

curriculum. It has not been submitted by me before for any other degree.

Josna Akter
ID No: 180072000029
Major in Finance & 7th Batch __________________
Faculty of Business Administration
Cox’s Bazar International University

Provided By: Josna Akter, RMBA Major in Finance

 Thesis Paper on: “Financial Statement Analysis On leasing company of Bangladesh
: - A Study on IDLC & Union Capital Limited”

Preface

The thesis report is a part of the academic discipline for the Regular Master of Business

Administration RMBA student has been designed to acquire practical knowledge. It is

expected that the integration of knowledge in theories and practice will enable us to become

effective. The program helps me to acquire the organizational behavioral patterns necessary

in responsibility as an executive through this program. I can gather practical knowledge on

the systems, procedures and techniques used in performing different job.

Josna Akter
ID No: 180072000029
Major in Finance & 7th Batch __________________
Faculty of Business Administration
Cox’s Bazar International University

Provided By: Josna Akter, RMBA Major in Finance

 Thesis Paper on: “Financial Statement Analysis On leasing company of Bangladesh
: - A Study on IDLC & Union Capital Limited”

Acknowledgement

All submission and gratitude goes to the Almighty of Allah, who in his infinite love and
mercies gave me the knowledge and material needed in completing this internship report.
To Allah alone is all the Glory as He remains my strength and wisdom.

I will forever be grateful to my Thesis Report Lecturer (Supervisor) of the Faculty of

Business Administration Mr. Kazi Noor-E-Jannat, as she drilled me into producing my
best. She made me recognize the fact that there’s always a reward for hard work, both
mentally and physically.

Finally, I want to thanks all of my friends for their help in different issue in the time of
preparation of report.

To Allah Be the Glory.

Provided By: Josna Akter, RMBA Major in Finance

 Thesis Paper on: “Financial Statement Analysis On leasing company of Bangladesh
: - A Study on IDLC & Union Capital Limited”

Executive Summary
The thesis paper is based on Financial Statements “IDLC & Union Capital Ltd”. The purpose
of this thesis paper is to understand how to analyze any company financial position. This
study will attempt to understand the financial conditions of IDLC &Union Capital Ltd.

The report has been divided into five parts.

The first chapter includes the introductory words of the thesis report about the methodology
used in the preparation thereof.

Second chapter shows the literature review of the report on Financial Statement Analysis,
Lease Financing: A Conceptual Framework, Meaning of Lease Financing, Classification of
Equipment Lease and Objectives of Financial Statements of two finishing time of his topic
Accounting Practice for Leases in Bangladesh

Third chapter gives an overview of two leasing company sector.

Forth chapter of financial performance analysis of IDLC & United Capital Limited Company
contains the data analysis and findings of the report.

Fifth chapter is all about the recommendation and conclusion of the report.

Provided By: Josna Akter, RMBA Major in Finance

 Thesis Paper on: “Financial Statement Analysis On leasing company of Bangladesh
: - A Study on IDLC & Union Capital Limited”

Table of Contents
Chapter-01
01-08
Introduction
1.1 Introduction 02
1.2 Statement of the Problem 03
1.3 Significance of the study 04
1.4 Aim & Objectives 05
1.5 Scope of the Study 06
1.6 Research Methodology 07
1.7 Limitation of the Study 08
Chapter-02
09-16
Literature Review
2.1 Literature Review 10-16
Chapter-03
15-40
Organizational Background
3.1 IDLC Company Overview 16

Provided By: Josna Akter, RMBA Major in Finance

 Thesis Paper on: “Financial Statement Analysis On leasing company of Bangladesh
: - A Study on IDLC & Union Capital Limited”

Chapter-04
41-43
Analysis & Findings
4.1 Analysis 42
4.2 Findings 43
Chapter-05
44-47
Recommendations & Conclusion
5.1 Recommendations 45
5.2 Conclusion 46
5.3 References 47

Provided By: Josna Akter, RMBA Major in Finance