Financial Reporting and Analysis

Course Objective

This course equips students with a strong foundation in financial statement analysis and reporting. It emphasizes the interpretation of financial data for decision-making, valuation, and stakeholder communication, using tools aligned with IFRS and global best practices.

Learning Outcomes

• Analyse and interpret financial statements with confidence
• Detect business risks and financial manipulations using ratios and trends
• Apply financial data for valuation, forecasting, and strategic insights

Financial Reporting & Analysis Syllabus T30

Session No.	Topics	Tool/Reading/Activity	Skill Focus
1	Introduction to Financial Statements	Annual Report Analysis	Statement Literacy
2	Accounting Principles & Standards	IFRS vs GAAP Briefing	Compliance Orientation
3	Balance Sheet Deep Dive	Case: Reliance Industries	Asset & Liability Interpretation
4	Income Statement Analysis	Profit & Loss Tracker	Profitability Insights
5	Cash Flow Statement	Cash Flow Diagnostic Tool	Liquidity Analysis
6	Vertical & Horizontal Analysis	Time Series Templates	Trend Identification
7	Ratio Analysis I: Liquidity & Solvency	Screener.in Ratio Extractor	Short-Term Risk Assessment
8	Ratio Analysis II: Profitability & Efficiency	Excel Ratio Templates	Operational Performance
9	DuPont Analysis	ROE Breakdown Lab	Shareholder Value Analysis
10	Earnings Management & Red Flags	Satyam, Enron Case Studies	Forensic Financial Thinking
11	Revenue Recognition	Real Estate & SaaS Revenue Models	Timing Sensitivity
12	Depreciation & Amortization	WDV vs SLM Impact Modeling	Non-Cash Cost Analysis
13	Inventory Valuation	FIFO, LIFO Comparison	Retail & Logistics Lens
14	Consolidated Financials	Holding/Subsidiary Walkthrough	Group-Level Analysis
15	Segment Reporting	ITC Multi-Business Insights	Business Line Profitability
16	ESG Reporting	TATA Group ESG Disclosure	Sustainability Analysis
17	Financial Statement Forecasting	Pro Forma Template	Future Projection Skills
18	Valuation Basics	P/E, DCF Overview	Business Worth Estimation
19	Project Work	Company Financials Research	Analytical Application
20	Final Presentations	Report + Deck to Faculty Jury	Strategic Finance Communication

 

Textbook & Resources

• Primary Tools & Techniques: Excel, Annual Reports, Screener, MoneyControl, Financial Statement Templates, Ratio Calculators

Recommended Books:

• Financial Reporting and Analysis – Charles Gibson
• Accounting for Managers – Bhattacharyya