Financial Statement Analysis and Reporting

By Prof. Anil K. Sharma | IIT Roorkee

Learners enrolled: 3442

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.

PREREQUISITES : None

INDUSTRY SUPPORT : All industries/companies

Summary

Course Status :	Completed
Course Type :	Elective
Language for course content :	English
Duration :	12 weeks
Category :	Management Studies
Credit Points :	3
Level :	Undergraduate/Postgraduate
Start Date :	24 Jan 2022
End Date :	15 Apr 2022
Enrollment Ends :	07 Feb 2022
Exam Date :	23 Apr 2022 IST

Note: This exam date is subject to change based on seat availability. You can check final exam date on your hall ticket.

Page Visits

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 atements, 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.

Books and references

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

Instructor bio

Prof. Anil K. Sharma

IIT Roorkee

Dr. Anil K. Sharma a Professor in the area of Finance & Accounting 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 17 years and has more than 24 years teaching experience in total. His area of interest is finance and accounting and he has equally goods interest in research in the same area. He has published more than 125 research papers in International and National refereed journals and refereed conferences. He has been awarded best paper award for his paper presented in an international conference in Thailand. He is the editorial board member for three International Journals and reviewer to more than twenty International and national Journals.

Course certificate

The course is free to enroll and learn from. But if you want a certificate, you have to register and write the proctored exam conducted by us in person at any of the designated exam centres.
The exam is optional for a fee of Rs 1000/- (Rupees one thousand only).
Date and Time of Exams: 23 April 2022 Morning session 9am to 12 noon; Afternoon Session 2pm to 5pm.
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. If there are any changes, it will be mentioned then.
Please check the form for more details on the cities where the exams will be held, the conditions you agree to when you fill the form etc.

CRITERIA TO GET A CERTIFICATE

Average assignment score = 25% of average of best 8 assignments out of the total 12 assignments given in the course.
Exam score = 75% of the proctored certification exam score out of 100

Final score = Average assignment score + Exam score

YOU WILL BE ELIGIBLE FOR A CERTIFICATE ONLY IF AVERAGE ASSIGNMENT SCORE >=10/25 AND EXAM SCORE >= 30/75. If one of the 2 criteria is not met, you will not get the certificate even if the Final score >= 40/100.

Certificate will have your name, photograph and the score in the final exam with the breakup.It will have the logos of NPTEL and IIT Roorkee.It will be e-verifiable at nptel.ac.in/noc.

Only the e-certificate will be made available. Hard copies will not be dispatched.

Once again, thanks for your interest in our online courses and certification. Happy learning.

- NPTEL team

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