Analysis Of Financial Statement

Unit No.

Unit Title

Contents

1

Introduction of Analysis & Interpretation of Financial Statements

1.1 Introduction of Schedule III as per Companies Act 2013,

1.2 Meaning and Importance of Analysis of Financial Statements,

1.3 Tools and Techniques of Financial Analysis[1]

1.4 Comparative Financial Statements,

1.5 Trend Analysis,

1.6 Common Size Financial Statements,

1.7 Ratio Analysis, Fund Flow Statement and C

1.8 Cash Flow Statement

2

Ratio Analysis

2.1Meaning, Importance, Advantages & Limitations of Ratio,

2.2 Classification of Ratios[1]

2.2.1 Liquidity Ratios,

2.2.2 Turnover Ratios,

2.2.3 Profitability Ratios and

2.2.4 Solvency Radios (Practical Problems Based on the Ratios- Problems Based on Reverse Ratio is Excluded. )

3

Cash Flow Statement

3.1 Meaning, Objectives, Uses, and Limitations of Cash Flow Statement,

3.2 Methods of Cash Flow Statements- Direct Methods and Indirect Methods.

3.3 Practical Sums on an Indirect Method

4

Fund Flow Statement

4.1 Meaning, Objectives, Uses, and Limitations of Fund Flow Statement,

4.2 Preparation of Fund Flow Statement-Fund from Operations & Statement of Changes in Working Capita

4.3 Practical Sums on Preparation of Fund Flow Statement