Financial Reporting and Analysis (Theory)Ph.MBA

Teacher

Gyanaranjan Parida

Category

Core Courses

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Course Name : Financial Reporting & Analysis

Code(Credit) : MGPH2106(2-0-0)

Course Objectives

This course is designed to impart basic knowledge on reviewing and analyzing financial statements.

Learning Outcomes

1.Read, understand, interpret and analyse general purpose financial reports;

2.Understand differing accounting policies and their impact on financial statements;

3.Evaluate different types of performance measurement systems in accounting and commonly used financial control systems;

4.Demonstrate knowledge of management accounting concepts and techniques

 

 

 

Course Syllabus

Module:I       

Basic Accounting Concepts – Trial balance – reconciliation – Income and expenditure statements – Depreciation -Cash flow statement - purpose - uses - structure - format of cash flow statement - preparing cash flow statement -reporting cash flows - interpreting the cash flow statement

Module: II

Objective and users of financial statements – the reporting entity – elements of financial statements – financialanalysis – articulation of financial statements – elements from which financial statements are constructed

Module III

Standards of comparison - earnings quality -techniques of financial statement analysis - using financial ratios -corporate disclosure policy - efficient market hypothesis and financial statement analysis - earnings management interpreting financial reports - scanning the annual report

Module IV

Effect of changes in accounting principles – sustainable earnings – recurring vs nonrecurring – operating vsnon operating – continuing vs discontinued Effect of discontinuing operations – comprehensive income – revenue recognition – various forms of sales growth – internally-generated growth, growth from acquisitions. Ratio Analysis – Financial statements forecasting – accounting policies, changes in accounting estimates and errors – events afterthe balance sheet date

Session Plan

Session 1

Basic Accounting Concept

accounting concept.pdf

Session 2

Trial balance , reconciliation

trial balance.pdf

reconciliation-141119011501-conversion-gate02 pdf

Session 3

Income and expenditure statements , Depreciation

Income and expenditure statements .pdf

depreciation-pdf

Session 4

Cash flow statement

Cash flow statement

Session 5

Objective and users of financial statements

objective of financial statement.pdf

users of financial statement.pdf

Session 6

Session 7

Elements of financial statement

https://slideplayer.com/slide/7577427/

Session 8

Articulation of financial statements

https://www.youtube.com/watch?v=5cFXi4kWSnM

Session 11

Techniques of financial statement analysis

techniques of financial statement analysis

Session 12

using financial ratios -corporate disclosure policy

financialratios-140112000113-phpapp01

Corporate disclosure policy

Session 13

Efficient market hypothesis and financial statement analysis

Efficient market hypothesis and financial statement analysis.pdf

Session 14

Earnings management

earnings management .pdf

Session 15

Interpreting financial reports-scanning the annual report

interpreting financial reports.pdf

annualreport-140829080527-phpapp02

Session 16

Effect of changes in accounting principles

effect of changes on accounting principles.pdf

Session 17

sustainable earnings

sustainable earnings.pdf

Session 19

Text Books Recommended

1.R Narayanaswamy - "Financial Accounting" - A managerial Perspective", Prentice Hall of India 2011

2.SN Maheshwari - Principles of Management Accounting, sultan chand and sons 2006

3.Gerald I White, Ashipaul C. Sondhi, Dov Fried - "The analysis and use of financial statements, wiley student edition, third edition, 2004.

 

 

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