BM-355/356: FINANCIAL MANAGEMENT-ELECTIVE
PAPER II(FM2) FINANCIAL STATEMENT ANALYSIS & FINANCIAL SERVICES
Objective: To acquaint the students with tools, techniques & importance of financial statements. to facilitate managerial decision making and to familiarize the students with a few of the financial services.
UNIT I
The place of financial statement in modem business - Nature & limitation of financial statements; need for analysis - from the point of view of owners. creditors. government academicians & general public – Techniques of financial analysis - an introduction.
12 hrs.
UNIT II
Statement of changes in financial position - Meaning, preparation of funds flow and cash flow statements. significance of changes in financial position. 12 hrs.
UNIT III
Ratio analysis - Meaning and Objective of ratio analysis. types of ratios liquidity ratios, leverage/capital structure ratios, profitability ratios, profitability ratios related to sales and investments. return on invest (ROI) activity ratios. importance & limitations of ratio analysis. deposit analysis. 12 hrs.
UNIT IV
Valuation of shares & lease finance 12 hrs.
UNIT V
Micro finance -MFIs. Role. type & SCOI Allied financial. services/Para banking activities like credit/debit/ATM cards, Insurances-life/non-life, money transfers etc. factoring & bills discounting, Latest guidelines, RBI. policies. 12 hrs.
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Total 60 hrs.
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BOOKS FOR STUDY
Brown J.L - Principles & practices of Management accounting.
Choudary SB - Management accounting
Ghosh P.K. & Gupta G.S. - Fundamentals of Management accounting.
IM Pandey - Financial Management
Khan & Jain - Financial Management
Books for Reference:
1. Maheshwari S.N. - Problems & Solutions in Management Accounting & Financial Accounting.
B.S. .Raman - Management Accounting
Thacker J. Ronald - Modern Management Accounting
Rathnam LV. - Financial Management & Management Accounting
Roy H.Gerrism - Management Accounting
James Hornegren - Financial Management.
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