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Courses » Financial Statement Analysis and Reporting

Financial Statement Analysis and Reporting

ABOUT THE COURSE:

Financial Analysis and reporting is an integral part of overall financial analysis carried out by various business organizations in India and all around the world. It depicts the financial health of any company and helps the companies to augment their financial resources and management of generated funds efficiently. It compels the business firms to remain judicious in fund allocation to different activities and sub activities and use the generated funds carefully. Financial analysis guides the companies about their future course of action and the direction that any particular company should move on.Financial Analysis and reporting is an integral part of overall financial analysis carried out by various business organizations in India and all around the world. It depicts the financial health of any company and helps the companies to augment their financial resources and management of generated funds efficiently. It compels the business firms to remain judicious in fund allocation to different activities and sub activities and use the generated funds carefully. Financial analysis guides the companies about their future course of action and the direction that any particular company should move on.

INTENDED AUDIENCE:
It is an elective course for UG/PG. Anyone interested in Financial Analysis.

CORE/ELECTIVE: Elective

UG/PG: UG/PG

PREREQUISITES: None

INDUSTRY SUPPORT: All industries/companies

ABOUT THE INSTRUCTOR:



Dr. Anil K. Sharma an Associate Professor in the Department of Management Studies, IIT Roorkee is M.Com and M. Phil, First Class First and Gold Medalist and Ph.D. in Financial Management from Panjab University Chandigarh. He is working at IIT Roorkee for the past more than 15 years has more than 20 years teaching experience in total. His area of interest is finance and accounting he has equally goods interest in research in the same area. He has published more than 100 research papers in International and National refereed journals and refereed conference. He has been awarded best paper award for his paper presented in an international conference in Thailand. He is the chief editor of two International Journals and editorial board member for three International Journals and reviewer to more than twenty International and national Journals.

COURSE LAYOUT:

Week 1  :  Introduction, Indian Economy, Industry & Industrial scenario in India, Forms of business organizations, Sole Proprietorship, Partnership firms and private companies, Public and Govt. Companies.
Week 2  :   Content of annual reports, Quality of financial reporting, Reporting regulation in India, Reporting regulations for Partnership firms, Reporting regulations of Companies.
Week 3  : Nature & objectives of Financial Statements, Uses & Limitations of Financial Statements, Stakeholders of financial statements, Income Statement, Income Statement.
Week 4  :  Income Statement, Income Statement, Balance Sheet, Balance Sheet, Balance Sheet.
Week 5  :  Balance Sheet, Cash Flow Statement, Sources of financial information, Tools and techniques of financial statement analysis, Tools and techniques of financial statement analysis.
Week 6  :  Tools and techniques of financial statement analysis, Ratio Analysis, Ratio Analysis, Ratio Analysis, Ratio Analysis.
Week 7  :  Ratio Analysis, Ratio Analysis, Cash flow statement, Cash flow statement, Cash flow statement.
Week 8  :  Cash flow statement, Comparative Statement, Common Size Statement, Du-Pont Analysis, Concepts on sickness, distress.
Week 9  :  Report preparation of financial statement analysis, Types of business combinations, Consolidated financial statements, Consolidated financial statements, Consolidated financial statements.
Week 10  :  Inter-company transactions and profit confirmations, Inter-company transactions and profit confirmations, Minority interest, consolidated net income and consolidated retained earnings, Minority interest, consolidated net income and consolidated retained earnings, Minority interest, consolidated net income and consolidated retained earnings.
Week 11  :  Balance Sheet Under Income Tax Act, Balance Sheet Under Income Tax Act, Balance Sheet Under Companies Act, Balance Sheet Under Companies Act, Balance Sheet Under Companies Act.
Week 12  :  Window dressing, Window dressing, Recent scandals in financial reporting, Recent scandals in financial reporting, Recent scandals in financial reporting.

SUGGESTED READING MATERIALS:

  •  Gupta, Ambrish, "Financial Accounting for Management - An Analytical Perspective", 4th Edition, Pearson Education.2012 Narayanaswamy, R
  •  “Financial Accounting – A Managerial Perspective”, 5th Edition , Prentice Hall of India. 2015 Subramanyam, K. R. and John, J.W
  •  “Financial Statement Analysis”, 12th Edition, Tata McGraw Hill. 2014 Penman, S.H
  •  “Financial Statement Analysis and Security Valuation”, 4th Edition, Tata McGraw Hill. 2014 Erich, A. H
  • “Techniques of Financial Analysis: A Guide to Value Creation”, 16th Edition ,Tata McGraw Hill. 2014 

CERTIFCATION EXAM :
  • The exam is optional for a fee.
  • Date and Time of Exams: April 28 (Saturday) and April 29 (Sunday) : Morning session 9am to 12 noon; 
  • Exam for this course will be available in one session on both 28 and 29 April.
  • Registration url: Announcements will be made when the registration form is open for registrations.
  • The online registration form has to be filled and the certification exam fee needs to be paid. More details will be made available when the exam registration form is published.

CERTIFCATION:

  • Final score will be calculated as : 25% assignment score + 75% final exam score
  • 25% assignment score is calculated as 25% of average of  Best 8 out of 12 assignments
  • E-Certificate will be given to those who register and write the exam and score greater than or equal to 40% final score. Certificate will have your name, photograph and the score in the final exam with the breakup.It will have the logos of NPTEL and IITR.It will be e-verifiable at nptel.ac.in/noc.