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    Acc306financial Statement Analysis

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    yagefi3101
    This course covers financial statement analysis to examine a firm's financial position and performance. It includes 6 units: an overview of financial statements and importance; profitability analysis using ratios; leverage analysis and types; receivables management analysis; prospective analysis using projection and forecasting tools; and corporate reporting including annual reports, cash flow statements and limitations. The course aims to help students employ various analysis techniques to interpret a company's financial position, leverage, cash flows, and ability to forecast performance.

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    Acc306financial Statement Analysis

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    yagefi3101
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    This course covers financial statement analysis to examine a firm's financial position and performance. It includes 6 units: an overview of financial statements and importance; profitability analysis using ratios; leverage analysis and types; receivables management analysis; prospective analysis using projection and forecasting tools; and corporate reporting including annual reports, cash flow statements and limitations. The course aims to help students employ various analysis techniques to interpret a company's financial position, leverage, cash flows, and ability to forecast performance.

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    ACC306FINANCIAL STATEMENT ANALYSIS

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    This course covers financial statement analysis to examine a firm's financial position and performance. It includes 6 units: an overview of financial statements and importance; profitability analysis using ratios; leverage analysis and types; receivables management analysis; prospective analysis using projection and forecasting tools; and corporate reporting including annual reports, cash flow statements and limitations. The course aims to help students employ various analysis techniques to interpret a company's financial position, leverage, cash flows, and ability to forecast performance.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    6 views2 pages

    Acc306financial Statement Analysis

    Uploaded by

    yagefi3101
    This course covers financial statement analysis to examine a firm's financial position and performance. It includes 6 units: an overview of financial statements and importance; profitability analysis using ratios; leverage analysis and types; receivables management analysis; prospective analysis using projection and forecasting tools; and corporate reporting including annual reports, cash flow statements and limitations. The course aims to help students employ various analysis techniques to interpret a company's financial position, leverage, cash flows, and ability to forecast performance.

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    ACC306:FINANCIAL STATEMENT ANALYSIS

    L:3 T:1 P:0 Credits:4

    Course Outcomes: Through this course students should be able to

    CO1 :: employ the profitability and leverage analysis to examine the financial position of the firm

    CO2 :: use projection process to forecast financial position and performance of business
    enterprise

    CO3 :: apply cash flow reporting analysis to interpret the cash position of the firm

    CO4 :: analyze statement of changes in equity, balance sheet and income statement

    CO5 :: evaluate the receivable management policies of the organization

    Unit I
    Overview of financial statements : importance and stakeholders of financial statements, balance
    sheet and income statement, statement of changes in equity, comprehensive income, income from
    continued operations and discontinued operations
    Unit II
    Profitability analysis : pretax margin, cash flow margin, price to sales ratio, return on invested
    capital, dividend payout ratio, price earning ratio and diluted eps, dividend yield ratio
    Unit III
    Leverage analysis : types and importance of leverages, financial leverage ratios, degrees of
    operating and financial leverages, combined leverage, indifference point
    Unit IV
    Receivables management analysis : optimum credit policy- a cost-benefit analysis, credit policy
    variables- credit standards and analysis, credit terms, collection policy and procedures, credit
    evaluation of individual accounts- credit information, credit investigation, credit limits and collection
    procedures
    Unit V
    Prospective analysis : projection process, process of projecting income statement, balance sheet,
    sensitivity analysis, an overview of forecasting tools and techniques- moving average and arima
    models
    Unit VI
    Corporate reporting : annual report of a company and statutory financial reports, factors affecting
    statutory financial reports, monitoring and enforcement mechanisms, statement of cash flows,
    limitations in cash flow reporting, free cash flow, cash flow adequacy ratio, cash reinvestment ratio

    Text Books:
    1. FINANCIAL MANAGEMENT by I.M. PANDEY, VIKAS PUBLISHING HOUSE

    References:
    1. FINANCIAL MANAGEMENT by MAHESHWARI S.N, SULTAN CHAND & SONS (P) LTD.

    2. FINANCIAL STATEMENT ANALYSIS by K. R. SUBRAMANYAM, MC GRAW HILL

    3. FINANCIAL MANAGEMENT by KHAN & JAIN, MC GRAW HILL

    Session 2023-24 Page:1/2


    Session 2023-24 Page:2/2

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