Sub Committee for Curriculum Development

Banking& Finance Specialization

Post Graduate

Course: FP3

Course Title: Financial Statement Analysis

Course Code: T2498

Number of Credits: 2

Level: 4

Learning Objective(s):
1. To study , appraise and compare financial statements of various industries;
2. To estimate and evaluate the financial health of a firm;
3. To interpret the results of the company for managerial decision making.

Pre-Requisite Knowledge:Financial Accounting

S.No. Topic Hours

Overview to Financial Statements Analysis and latest trends in financial
1 2
statement analysis
2 Methodology for Analysis of Annual Reports & Valuation 2
Balance Sheet Analysis
3 4
Income Statement Analysis
4 4
Revenue Recognition & Gross Margin Analysis
5 Cash Flow Statements Analysis 4
Changes in Accounting rules, methods or assumptions and their impact
6 4
on Financial Statements and Ratios.
Case Studies (suggested topics)
Intangible Assets
7 Inventory Valuation 8
Leasing & Financing
Financial Reporting Strategy
8 Financial Reporting Standards and Regulations, Indian AS, IFRS, US GAAP 2
30
Course Outline:

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Pedagogy:Case study based course

Suggested Evaluation Methods:Case Study based

Books Recommended

1. ICAI Compilation - A Comparative Study of Accounting Standards: Indian  GAAP, IAS & US
GAAP. 
2. Gerald I. White, Ashinpaul C. Sondhi, Dov Fried  ( 2006) The Analysis And Use Of Financial
Statements (With CD) 3rd Edition ,   Wiley India Pvt Ltd 
3. Frank J. Fabozzi  , Pamela P. Peterson  (1994) Analysis of Financial Statements McGraw-Hill
Education
4. Charles Gibson (2012)Financial Statement Analysis 12th Edition , Cengage Learning India
Pvt.ltd
5. T.P. Ghosh (2011), Accounting Standards and Corporate Accounting Practices Vol I,
Taxmann.
6. T.P. Ghosh (2011), Accounting Standards and Corporate Accounting Practices Vol II, 
Taxmann.

Name of Prof Arti Chandani Prof: .Zora Sabunwala

Member
Designation Assistant Professor Assistant Professor

Org. / Inst. SIMS SIMS

Signature

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