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
5 Lessons
Updated: Oct 2025