SVKM’s NMIMS ASMSOC – Course Outline
Course
Code
Course
Title
Course
Instructor/s
Course
Credit
Program
and
Semester
PreRequisite
Learning
Objectives
7401F005
Financial Statement Analysis
Mr. Vishal Zawar
4
S.Y.B.Com. (Hons.) - Semester IV
Basic knowledge about Financial statements.
PLO 1a – Demonstrate Ability to Interpret and Analyze Financial
Statements
PLO 2b – Demonstrating Ability to Evolve Strategies for
Business
Learning
Outcomes
The course focuses on making students critically assess Financial
statements and provide their judgement from various stakeholders
point of view.
The focus of this course is to equip students with the ability to use,
interpret and analyse financial data.
Course
Description
Evaluation
Pattern
The course covers the basics of financial statements, annual report,
techniques for doing financial statement analysis such as Common
size, Trend, Comparative, Ratio analysis, CFS, FFS, EVA and MVA.
Specific
%
AOL
Intended CLOs to be
Assessment Weightage Instruments
Assessed
Methods /
Task
Class Test
(30 marks)
Presentatio
n & report
submission
(20 marks)
End Term
(50 marks)
CL
O1
CL
O2
30


20


50


100
CL
O3
CL
O4
CL
O5
Course Session Plan
Session
1-6
Topics / Module
Chapters (Mention Page
Numbers) / Articles /
Cases / Material and
Activities
Topics - Introduction to Financial Statement - Lecture, PPT.
Vertical Statement – Profit & Loss A/c &
Balance Sheet.
Learning outcome:
Students should get familiarized with
financial statements.
7-8
9-12
Financial Management by
I. M. Pandey
Pg no. 548-552
Topics – Understanding Annual Reports and Lecture, PPT.
Users of Financial Statements
Financial Management by
I. M. Pandey
Learning outcome:
Students should be able to identify relevant
information in the Annual Report and how to
use it.
Pg no. 581-582
Topics – Disclosure of accounting policies,
Deferred Taxes (Ind AS12) , Events after
reporting period (Ind AS 10), Segment
reporting (Ind AS 108)
Lecture, PPT.
Financial Management by
I. M. Pandey/Prasanna
Chandra
Learning outcome:
Students should be able to understand basic
accounting standards.
13-25
26-44
Topics - Comparative, Trend & Common Size Lecture, PPT.
Analysis
Financial Management by
Khan and Jain
Learning outcome:
Pg no. 6.42-6.44
Students should be able to demonstrate the
Financial Management by
use of a framework for the analysis of
I. M. Pandey
financial statements, given a particular
problem or purpose and do inter and intra
Pg no. 600-603
firm analysis.
Topics - Ratio Analysis (including Reverse
Lecture, PPT.
Ratios), Basic & Diluted EPS, P/E, PEG, Du
Financial Management by
Pont Analysis (3 stage & 5 stage), Altman’s Z Khan and Jain
score, Piotroski Model. Operating cycle ratios Pg no. 6.44-6.76
(excluding Working capital estimation)
Learning outcome:
45-48
Students should be able to understand and
analyse financial statements with the quality
of financial reporting, balance sheet issues
and interpret warning signs and find out
whether the company is worth investing in or
not.
Topics - Fund Flow Statements
Learning outcome:
To understand the concept of fund and it’s
importance for the company.
Lecture, PPT.
Financial Management by
I. M. Pandey
Pg no. 554-559
49-56
57-60
Topics - Cash Flow Statement (CFS) (Indirect Lecture, PPT.
Method)
Financial Management by
Khan and Jain
Learning outcome:
Students should be able to use CFS, identify
Pg no. 5.3-5.41
the stage of life cycle of the company, and
analyse CFS.
Topics - EVA & MVA (including Cost of Lecture, PPT.
Equity (CAPM), Cost of Debt, Cost of Financial Management by
Preference, WACC – all in brief)
I. M. Pandey/Prasanna
Chandra/Khan and Jain
Learning outcome:
Identify how EVA can add value and help an
investor while investing in a company
Prescribed Text Books:
In addition to the books mentioned chapter wise as aforementioned,
Reading following are the additional text books:
List and
Subramanyam, K. R. and John, J.W., “Financial Statement Analysis”, Tata
References McGraw Hill
References:
George Foster- Financial Statement Analysis
Bernstein & Wild- Financial Statement Analysis
Prepared by Faculty
Members
Mr. Vishal Zawar
Approved by I/C Dean –
ASM SOC
Approved by Program
Chairperson
Approved by Associate
Deans