Module III: Ratio Analysis
- Topics Covered:
- Meaning, nature, uses, and limitations of ratios
- Types of ratios: Liquidity, Profitability, Turnover, Solvency, and Leverage ratios
- Market test ratios
- Construction and interpretation of financial statements from ratios
- Judgment of financial stability using ratios (focus on problem-solving and interpretation)
- Hours: 25 | Marks: 25
Module IV: Fund Flow and Cash Flow Analysis
- Topics Covered:
- Fund Flow Statements:
- Meaning and concept of fund
- Current and non-current accounts
- Flow of funds and preparation of fund flow statement
- Cash Flow Statements:
- Difference between fund flow and cash flow statements
- Preparation of cash flow statement as per Accounting Standard (AS) 3
- Direct and indirect methods (focus on problem-solving)
- Hours: 25 | Marks: 25
Module V: Managerial Decision Making and CVP Analysis
- Topics Covered:
- Cost-Volume-Profit (CVP) Analysis
- Marginal costing: Fixed and variable costs, contribution
- P/V Ratio and Break-even analysis (algebraic and graphic methods)
- Decision making using marginal costing:
- Fixation of selling price
- Exploring new markets
- Make or buy decisions
- Key factor and product mix
- Operate or shutdown decisions
- Teacher: HASNA JAHAM K K FACULTY