This course develops students ability to read, understand and use corporate financial statements. The course is oriented towards the user of financial accounting data and emphasizes the reconstruction of economic events from published accounting reports.
Concepts of financial accounting - accounting records - measurement of income - valuation of assets - human resources accounting - preparation of the income statement and balance sheet.
Financial statement analysis - ratio analysis, cash & fund flow statements - value added planning and accounting - accounting disclosure practices in India - International Accounting Disclosure Practices - Accounting standards - financial forecasting - Computerised Accounting.