FSA-ABCD-MB-18

FSA-ABCD-MB-18
MBA-BM-2018-20

Financial Statement Analysis

Academic year and term	2018-19, Term-II
Program	MBA-BM I
Credits	1.5
Name of Faculty	S.K. Padhi

1. Course

A suquel to the Financila Reporting is the analysis of the Finance Statements( Reports). Performance of the industry is the key to the economic development of any country. Hence, a proper analysis of the financial reports of the various companies are extremely important for a manager. These analysis shall give an insight into the health of a company. The objectives of the course are aimed at grooming the future manager in understanding the business reports and the possible window dressings.

2. Student Learning Outcomes
· Be able to further refine their understanding of financial reports
· Be able to make a complete analysis of the financial report of a company and compare with another in the same sector

3. Required Text Books and Reading Material

1. Financial Statement Analysis by Charles H. Gibson, Cengage Learning, 13th edition
2. Financial Accounting for Management by H.V. Shankaranarayana and H.R. Ramanath, Cengage Learning
3. Financial Accounting – A Managerial Perspective by R. Narayanaswamy
4. Financial Accounting –Reporting and Analysis by Stice and Stice
5. Hand outs

Session Plan

Session 1:

What is Financial Statement Analysis, How to and why to analyse

Tools and Techniques of Analysis: i. Horizontal analysis, ii. Vertical Analysis, iii. Ratio Analysis, iv. Trend Analysis,

Session 2: i. Horizontal analysis, ii. Vertical Analysis,

Readings reference chapters : Gibson- Ch 5, R.Narayanaswamy Ch 11

Session 3: Ratio Analysis: Liquidity, Solvency, Profitability, Efficiency, Capital Market ratios

i. Liquidity Ratio : Computation and Interpretation ( Company wise )
Readings reference chapters: Gibson-Ch 6, R.NarayanaswamyCh 11

Session 4: ii. Solvency Ration: Debt Equity Ratio and other solveny ratios: Computation and Interpretation ( Company wise )

Readings reference chapters: Gibson- Ch 7, R.Narayanaswamy Ch 11

Session 5: iii .Profitability and iv. Efficiency ratios

Readings reference chapters: Gibson- Ch 8, page 323-360, R.NarayanaswamyCh 11,

Sessions 6 &7 :Capital Market Ratios and their interpretations

Readings reference chapters:Gibson- Ch. 9, R.NarayanaswamyCh 11,

Session 8 : Statement of Cash Flows: Financing , Investing & Operating

Readings reference chapters: Gibson- Ch. 10, R.NarayanaswamyCh 11,

Session 9: Concept of Free CF & managerial decisions

Session 10: Case study presentations

5. Evaluation

1. Quiz : 20 marks

2. Assignment 20 marks

3. Presentations 20 marks

3. End-term Exam. 40 marks

Total 100 marks

Created By: Alora Kar on 11/29/2018 at 10:01 AM
Category: BM-I 2018-20 T-II Doctype: Document

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