Monday, February 24, 2014

Dibrugarh University - Semester VI - Financial Statement Analysis (FSAS – 602)

Total Marks: 100 (End Sem 80 + IA 20)

Unit-1: Financial Statement Analysis, Meaning, Significance, Types and Limitations of Financial Statements, Accounting Choices/Practices, Comparative and Common Size Statement, Value Added Statement and Economic Value added Statements.  (Marks: 16, 9 Hours)

Unit-2: Ratio Analysis – Classification of Ratios, Advantages and Its Limitations. Profitability ratio, Solvency Ratio, Activity Ratio, Profit and Loss Account Ratio, Balance Sheet and Composite Ratios.  (Marks: 16, 9 Hours)

Unit-3: Concept of Financial Reporting, Reporting of Corporate Social Responsibility, Reporting of Corporate Governance, Status of Corporate Reporting in India.  (Marks: 16, 9 Hours)

Unit-4: Accounting Standards: An overview of Indian accounting Standards, International accounting Standards and International Financial Reporting Standards, Need and Status of Convergence of Accounting Standards with IFRS in International Field.  (Marks: 16, 9 Hours)

Unit-5: Financial Reporting by Banks, NDFC and Insurance Companies: RBI Guidelines, IRDP Guidelines.  (Marks: 16, 9 Hours)