A12 -Sensors and Transducers(1 and 3 Modules)

HASNA JAHAM K K FACULTY

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