Financial Reporting & 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