FINANCIAL REPORTING AND ANALYSIS

School: Batch : 2018-19

Program: Current Academic Year:
Branch: Semester:
1 Course MBA129
Code
2 Course FINANCIAL REPORTING & ANALYSIS
Title
3 Credits 3
4 Contact 3-0-0
Hours
(L-T-P)
Course Compulsory
Status
5 Course 1.Understand the applications of financial accounting in various managerial decisions
Objective 2. Understand the Accounting Cycle and Financial statements.
3.Apply the understanding of different techniques of analysis of financial statements
in managerial planning and decision making;
4. To provide students with a firm foundation for their second year studies in
financial specialization.
5.Acquire refined numerical, analytical, presentational, group work and time
management skills
6 Course 1 Know the concept of financial reporting & financial statements
Outcomes 2 Critical analyses of financial statements on basis of various tools.
3 Retain some of the key terms to debate in modern financial reporting.
4 Review a set of published financial statements in accordance with the requirements
of the Companies Acts and specified accounting standards.
5 Appraise and interpreting financial and accounting information, particularly in the
context of the organisation's strategy, its competitors and its industry
7 Course
Description 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.

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7 Outline syllabus: CO MAPPING
Introduction to Accounting & Financial
7.01 MBA129 A Unit A Reporting – (4L + 1W)
Unit A -1
Introduction of course and its significance in CO-1
Understanding of business. Purpose of financial reporting, users of
Financial financial reports. A brief introduction of Annual
Reporting report and its contents with Annexure.
7.02 MBA129 A1

Meaning and types of financial statements, CO-1

Unit A – 2 Types of financial analysis; steps involved in
Financial Statement Analysis; Techniques and
Understanding limitations of Financial Analysis.
Financial
7.03 MBA129.A2 Statement
MBA129.A3 Unit A – 3 (i) GAAP in India, CO-1
Understanding of (ii) Accounting Standards (AS) –
Accounting applicability, brief introduction and
Concepts, scope.
Standards & I.F.R.S (iii) International Financial Reporting
Standards (IFRSs)
7.04
Understanding Balance-sheet & Income
7.05 MBA129.B Unit B Statement –– (4L + 2W)
Unit B – 1 Definition, functions Uses, Understanding of CO-2-3
Balance-sheet of various items of Balance-sheet and Income
non-corporate Statement.
7.06 MBA129.B1 entity
Unit B – 2 Forms of Balance Sheet & Income Statement CO-2-3
Understanding of –Contents & Presentation, Relationship
Balance Sheet & between Balance-sheet & Income Statement
Income-Statement
7.07 MBA129.B2 of Corporate Entity
MBA129.B3 Revenue & Capital Expenditures and CO-2-3
Unit B – 3 Receipts, Inventories, Receivables, Assets
Elements of (Fixed, Tangible, Intangible) Revenue,
Financial Retained Earnings, Income Tax , Dividend,
7.08 Statements Diluted Dividend etc.
MBA129.C Unit C Analysis and Interpretation of Financial
Statements and Other Financial Reports
included in Annual Reports -(4L+3W)
7.09
7.10 MBA129.C1 Unit C – 1 The Analyst’s checklist; C0-2-4
Study of Corporate Reformulation of Balance sheet

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 Balance Sheet
MBA129.C2 Unit C – 2 The Analyst’s checklist; C0-2-4
Study of Income Reformulation of Income State
7.11 Statement - Workshop
MBA129.C3 Unit C – 3 Notes to the Accounts and Significant C0-4
Notes to the Accounting Policies.- Workshop
7.12 Accounts
7.13 MBA129.D Unit D Analysis of Financial Statements –I (3L+3W)
MBA129.D1 Unit D – 1 Introduction, Techniques –Comparative CO-2-5
Comparative Financial Statements and Interpretation of
Financial Financial Statements
7.14 Statements
MBA129.D2 Unit D – 2 Common Size Statement analysis – CO-2-3-5
Common Size Introduction, Analysis and Interpretation –
7.15 Statement analysis Demonstration of various sectors - Workshop
MBA129.D3 Trend Analysis - Introduction, Analysis and C02-3-5
Unit D – 3 Interpretation – Demonstration of various
7.16 Trend Analysis sectors – Workshop
MBA129.E Analysis of Financial Statements –II - – (4L
7.17 Unit E + 2 W)
MBA129.E1 Unit E – 1 Ratio Analysis-Profitability, Liquidity, CO-2-5
7.18 Ratio Analysis Turnover, Shareholders etc.
MBA129.E2 Meaning, Uses, Sources and Uses of Cash, C0-5
Unit E – 2
Cash Flow Preparation of Cash Flow Statement as per
7.19 Statement AS-3 -
MBA129.E3 Annual Report –Director’s Report, Auditor’s CO-5
Unit E – 3
Study of Annual Report, Report on Corporate Governance,
Report & Voluntary Report on CSR etc., Management Discussion
7.20 Disclosures & Analysis - Workshop
8 Course Evaluation
8.1 Course work: 30 %
8.11 Attendance No
8.12 Homework 10 % : 04 Assignments following by viva.
8.13 Quizzes 5 % : One quiz
10 % : One group projects on analytical of financial information on the
8.14 Projects assigned companies.
Presentation
8.15 s 5% : Individual
8.16 Any other (give details and weight)
8.2 MTE 20 % - one mid-term examination
8.3 End-term examination: 50 % closed book examination
9 References
Financial Statement Analysis and Reporting by Peddina
9.1 Text book Mohana Rao, PHI Learning Private Limited, New Delhi

9.2 Other  Corporate Financial Reporting and Analysis by Young 3ed; WILEY India Pvt. 
references Ltd.
 Accounting Text and Cases by Anthony, Hawkins and Merchant 12th Edition
Tata Mc Graw Hill
 Financial Accounting: For Business Managers, Bhattacharyya
Ashish K, Prentice Hall of India Pvt Ltd.
 Financial Accounting: A Managerial emphasis, Ashok Bannerjee,
Excel Books
 Introduction to Financial Accounting, Horngren, Pearson Education
 Financial Accounting – A Managerial Perspective by R. Narayanaswamy 3 rd
Edition PHI Learning Pvt Ltd.

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Journals
 Management Accountant
 Chartered Accountant
 Chartered Finance Analyst
 Journal of Accounting and Finance
Websites

 Online Courses: Financial Accounting, David F. Hawkins, Paul

M. Healy, Michael Sartor by Harvard Business School
Publications (http://hbsp.harvard.edu/ )

 For Accounting standards please refer to the following link

http://www.icai.org/post.html?post_id=474

 For International Financial Reporting Standards(IFRS)refer to

the following link http://www.ifrs.com/overview_landing.html

 www.accountingformanagement.com