NAME-K.V.NANDINI
CLASS-MCOM.2 SEM-3
TOPIC- Synopsis on a study of financial position of a company

Purpose of study
The general purpose of the financial statements is to provide information about the results of
operations, financial position, and cash flows of an organization. This information is used by
the readers of financial statements to make decisions regarding the allocation of resources. At
a more refined level, there is a different purpose associated with each of the financial
statements. The income statement informs the reader about the ability of a business to
generate a profit. In addition, it reveals the volume of sales, and the nature of the various
types of expenses, depending upon how expense information is aggregated. When reviewed
over multiple time periods, the income statement can also be used to analyze trends in the
results of company operations.
The purpose of the balance sheet is to inform the reader about the current status of the
business as of the date listed on the balance sheet. This information is used to estimate the
liquidity, funding, and debt position of an entity, and is the basis for a number of liquidity
ratios. Finally, the purpose of the statement of cash flows is to show the nature of cash
receipts and cash disbursements, by a variety of categories. This information is of
considerable use, since cash flows do not always match the sales and expenses shown in the
income statement.

Aim of the study

 We would be able to get a fair picture of the position of the company. 
 By showing the financial performance to various lenders and creditors it is possible to
get credit in easy terms if good financial condition is maintained in the company with
assets outweighing the liabilities.
 Protecting the property of the business. 

Primary objective
1) Understanding the profitability of the business

2.Taking care of business solvency

3.Judging the business growth

4.Forecasting and preparing the annual budget

Secondary objective
  Evaluating the earning capacity of the firm. This can be achieved by providing the
statement periodical earnings.
 Assist in making decisions related to acquisition, utilization, preservation,
and distribution of resources and assets.
 Helping in expansion, growth and diversification plans for the organization. It can also
help in assisting in the replacement of fixed assets.

Research Methodology

Data collection method. 

The process of data collection begins after a research problem has been defined and research
design has been chalked out. There are two types of data:

Primary data
It is first hand data, which is collected by the researcher itself. Primary data is collected by
various approaches so as to get precise, accurate, realistic and relevant data. The main tool in
gathering primary data was investigation and observation. It was achieved by a direct
approach and observation from the officials of the company. 

Secondary data
It is the data which is already collected by someone else. Researcher has to analyse the data
and interprets it's results. It has always been important for the completion of any report. It
provides reliable, suitable, adequate and specific knowledge. 

Cognizant Corporate Financial Planning & Analysis

Role Individual will provide financial support as well as develop financial analysis for use in
executive decision making related to Cognizant's Corporate Functions (i.e. Information
Systems, Human Resources, Administration, Legal, Finance, and Corporate Marketing).
Direct the development of financial data and shape decision making associated with large
scale capital Investments. Work with the COO and the Corporate Admin function to develop
financial policies which encourage efficient use of Cognizant facilities. Manage the
production of a comprehensive monthly and quarterly management package. Produce Ad Hoc
Analyses at the request of the COO, President, and CFO. Work with the Information Systems
team to assist the organization in making the most efficient investments...

Revenue
Increase US$18.65 billion (2021)

Operating income
Increase US$2.84 billion (2021)

Net income
Increase US$2.37 billion (2021)

Total assets
Increase US$17.85 billion (2021)

Total equity
Increase US$11.99 billion (2021)
Owner Type:
Public sector
Number of employees
330,600 (Q42021)

Balance sheet of Cognizant Technology Solutions Corporation

company