Financial Statement Analysis Syllabus, B.Com 6th Sem Hons, Dibrugarh University CBCS Pattern

Financial Statement Analysis Syllabus
B.Com 6th Sem Hons
Dibrugarh University CBCS Pattern
B.Com. (Hons) CBCS Semester: VI
Course No.: DSE 602 (GROUP-I) Financial Statement Analysis
Marks: 100 (Internal Assessment 20 + Term End 80)
Lecture: 60 Tutorial: 4

Objective : The basic aim of this course is to acquaint students with the skill of Financial Statement Analysis.

Course Contents:

Unit - I : Financial statement Analysis, Meaning, Significance, Types and Limitation of Financial Statements, Accounting Choices/Practices, Comparative and Common Size Statement, Value Added Statement and Economic Value added Statements.       Marks 20: 15L+1T

Unit- II: Ratio Analysis - Classification of Ratios, Advantages and its limitation. Profitability Ratio, Solvency Ratio, Activity Ratio, Profit and Loss Account Ratio, Balance sheet and Composite Ratios.            Marks 20: 15L+1T

Unit – III: Concept of Financial Reporting, Reporting of Corporate Social Responsibility, Reporting of Corporate Governance, Status of Corporate Reporting in India. Marks 20: 15L+1T

Unit – IV: Financial reporting by banks and NBFCs and Insurance Companies; RBI guidelines relating to Financial reporting by banks and NBFCs.                            Marks 20: 15L+1T

Text and Reference Books:

1)    R.L. Gupta: Financial Statement Analysis, Sultan Chand, New Delhi

2)    Penman: Financial Statement Analysis and Security Valuation.

3)    Wild: Financial Statement Analysis, Tata Mc Graw Hill, New Delhi.

4)    Foster: Financial Statement Analysis, Pearson, New Delhi.

5)    Sikider & Gautam: Financial Statement Analysis, New Central Book Agency, Hyderabad.