Techniques of Financial Analysis and Appraisal- Practical

Paper Code: 
24DATG704
Credits: 
02
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

This course will enable the students to gain practical knowledge in assessing and interpreting the financial statements and make informed decisions.

 

 

Course Outcomes: 

 

      Course

Learning outcome           (at course level)

Learning and teaching strategies

Assessment Strategies

Course Code

Course title

 

 

 

 

 

 

 

 24DATG704

 

 

 

 

 

 

Techniques of Financial Analysis and Appraisal- Practical

(Practical)

   

CO 199: Interpret and analyse financial statements using comparative analysis

CO200:Analyse the company’s financial statements using Ratio Analysis

CO201:Interpret and analyse financial statements using common size analysis

CO 202:  Evaluate projects using capital budgeting techniques

CO 203: Examine the cost of different sources of capital for companies

CO204: Contribute effectively in course-specific interaction

Approach

in

teaching:

Interactive

Lectures,

Discussion,

Tutorials,

Problem solving sessions, Presentations

Learning

activities

for the

students:

Self-learning

assignments, Case Study analysis, Presentations, Group discussions

  

Continuous Assessment Test, Semester End Examinations, Quiz, Solving numerical problems, Assignments, Class Presentations, Individual and group projects.

 

6.00
Unit I: 
Comparative Statements
Inter-firm and intra Inter-firm comparison of any three listed companies from any sector/ industry for a period of five years using comparative statement
6.00
Unit II: 
Ratio Analysis

Use of ratio analysis, industry averages, growth rate in the analysis

6.00
Unit III: 
Common-size statements

Case studies related to analysis of companies using common size financial statements

6.00
Unit IV: 
Capital budgeting techniques

Case studies related to capital budgeting techniques

6.00
Unit V: 
Cost of capital

Case studies related to  cost of capital

Essential Readings: 
  • Dave, B. B. Financial Reporting. Vrinda Publication.
  • Lal, J. Financial Reporting & Analysis. Himalaya Publication.
  • Maheshwari, S. N. An Introduction of financial Reporting. Vikash Publishers.
  • Tulsian, P. C. Financial Reporting Concept & Framework. Sultan Chand & Sons.

 

 

References: 

Suggested Readings:

  • Ahuja, N. Financial Accounting & Analysis. Taxman.
  • Bhattacharya, A. K. Coporate Financial Reporting & Analysis. PHI India.
  • Sharma, D. G. Financial Reporting. Taxman.

 

 E-Content:

 

Reference Journals:

  • IUP Journal of Accounting Research
  • e-Service Journal

 

Academic Year: 
2024-2025
  • Printer-friendly version
  • PDF version