Courses for Students of Section A

Academic Year: 2019-2020
Course Title:Fianancial Statement Analysis
Course Code: BC 407                                                                                                                  HPW: 4
Course Type: DSC-4D                                                                                                                Credit: 4
Semester: IV
Course Objective:                                                                                                                                                                                                                                                                                     1) The main objective of the course is to acquire knowledge and techniques of Financial Statements’ Analysis.                                          2) To develop skills in students to analyze and interpret financial statements from viewpoint of liquidity, solvency, profitability and cash flow of entities and prepare them to be ready to apply the same in decision making.
Course significance: The study of this course will help the students to consider and pursue their career as Business Analyst/ Security Analyst/Financial Advisor. Financial Statement Analysis being an integral part for decision making, it is used by top Management hence useful for those contemplating to pursue their career as Managers. The study of this course is also useful for those interested in stock investments.
Course Outcome: On completion of the course the students :                                                                                                                                                                 CO1) The students will be able to apply the established tools and techniques for analysing the Financial Statements as depcited by Financial Accounting.                                                                                                                                                                                                                           CO2)The students will be able to interpret the analysis and forecast the future trends                                                                                                         CO3) The students will learn to communicate the results to the higher level in the way which would facilitate decision making.                                                                                                                                                                                                            CO4) Will enhance the critical thinking skills of the students.                                                                                                                                                                 CO5) Will be able to understand how the information can be applied for identification & solving business problems and decision making.                                                                                           
Course Instructor: Asst. Prof. Sri Sai Chilukuri M.Com, SET, NET (Ph.D.)

Reference Books: These books gives comprehesive understading of theoretical concepts and aspects of coursework.
1. Financial Statement Analysis: George Foster, Pearson
2. Financial Statement Analysis: K R Subramanyam, TMH
3. Financial Statement Analysis: George Foster, Pearson
4. Advanced Management Accounting: Ravi M Kishore, Taxmann
5. Management Accounting: S.P.Gupta
6. Accounting for Managerial Decisions: Shashi K Gupta, Kalyani Publishers

Session’s Teaching – Learning Plan (55 Minutes)
Time (Minutes) Topic Teaching – Learning Plan
5 Entry of Students and Faculty into class room
5 Recap & Question Hour  of Previous Session Lecture & Discussion
35 Topic for the Day Lecture & Discussion
5 Doubts Clarification & Question and Answers Interaction
5 Conclusion and Summary Lecture
*Assessment Procedure (100 Marks)
Internal Assessment (Average of Two Internals 15 Marks each) 15 Marks
Section A – Multiple Choice Questions – 10X1/2=5M
Section B – Fill In The Blanks – 10X1/2=5M
Section C – Answer the following in Single Statement – 5X1=5M  
Assignment 05 Marks
Assignment task will be given during the regular sessions, student should submit as per the deadlines adhering to the guidelines instructed by the course instructor.
Semester End Examination 80 Marks
Section A – Answer Any Five of the Following – 5X4=20M
Section B – Answer all the questions – 5X12=60M 

Web Links

1) www.moneycontrol.com

2) https://www.investopedia.com/articles/basics/06/financialreporting.asp

3) https://www.thebalance.com/guide-to-understanding-financial-statements-357512