Techniques of Financial Analysis

Paper Code: 
ATG – 143
Credits: 
4
Contact Hours: 
60.00
Max. Marks: 
100.00
Objective: 
  • To introduce researchers to the elements of financial analysis tools.
  • To enhance their problem-solving and decision making abilities in financial specialization.
12.00

Financial Statement Analysis:

Introduction; meaning and objectives, types of financial analysis, devices used in analyzing financial statements: comparative statements, comparative balance sheet, comparative income statement

12.00

Financial Statement Analysis :

Trend percentages: computation of trend percentages: Evolution

Ratio analysis: Meaning and rationale, basis of comparison, types of ratios, importance and limitations .

12.00

Statement of Changes in Financial Position:

Funds Flow Analysis:

Introduction, Concept  of funds adn funds flow, funds flow statements, need, managerial uses, its limitations, construction of funds flow statement

12.00

Cash Flow Analysis:

Introduction, concept of cash, actual and notional, use of cash flow, construction of cash flow statement

12.00

Investment  Analysis:

Capital budgeting; concepts, role and relevance, methods of capital budgeting.

Cost of Capital: concept add limitations, sources of capital, calculation of cost of capital of all sources, weighted average cost of capital

Essential Readings: 
  • Financial Management – Khan and Jain(Tata McGraw Hill)
  • Management Accounting – S. K. Singh( Sun India Publications)
  • Business System -  N.P. Agarwal and R.K. Tailor( RBSA Publishers)
  • Management Accounting – S. N. Maheshawari(S. Chand & Sons.)
References: 
  • Principles of Financial Management: N.P. Agarwal and R. K. Tailor, Pointer Publishers, Jaipur
  • Financial management : I M Panday (Vikas Publishing House)
  • Corporate Financial management: Basant Raj (Tata McGraw Hills)
  • Financial Management: S C Kucchal ( Chaitnaya Publishing House)
  • Chandra, P., “Financial Management- theory and practice”, (Tata Mc Graw Hill).
Academic Year: