நுழை வாயில்

SEMESTER II

MBAB 424: FINANCIAL STATEMENT ANALYSIS

Hard Core: 3 Credit

Prerequisite: Basic knowledge in Financial Accounting

Learning Objective:

1.     To analyze and interpret Financial statements for Managerial Decision Making

2.     To understand the role of Information Technology for analyzing Financial Statements

Learning outcome:

1.      To gain knowledge and skills in analyzing and interpreting financial statements.

2.      To acquire knowledge to apply efficient and effective approach to rescheduling, interpreting and analyzing financial statements

Methodology:

Lecture, Discussions, Exercise, Case studies, Assignments and mini projects

Unit I: Financial Analysis Tools and Techniques- Objectives of Financial Statement Analysis – Horizontal vs. Vertical Analysis - Tools and Techniques of Financial Statement Analysis – Sources of Information – Standards for Comparison – Comparative, Common-Size and Trend Analysis.

Unit II: Ratio Analysis Classification – Profitability Ratios - Short Term Liquidity Ratios - Operating Performance and Efficiency Ratios– Capital Structure and Long Term Solvency Ratios – Market measures Ratio – Analyzing Bank Financial Statements – Ratios for Trading, Manufacturing and Service organizations. Forecasting Financial Statements - One Year Projection – Sensitivity Analysis – Contribution Margin Analysis – Projecting Financial Flexibility – Multiyear Projection

Unit III: Fund and Cash Flow Analysis- Concept of Funds – Funds Flow Statement – Statement of Changes in working capital - Calculation of Funds from operation – Sources of Funds – Applications of Funds – Preparation of Funds Flow Statement. Uses and Structure of Cash Flow Statement – Preparation of Cash flow statement – Determining Net Cash flow from Operating Activities - Direct and Indirect Method - Determining Cash flow from Investing Activities - Determining Net Cash flow from Financing Activities – Reporting Cash Flows – Interpreting the Cash Flow Statement.

Unit IV: Cost-Volume-Profit Analysis- Marginal Costing – Assumptions of Marginal Costing – Marginal Costing vs. Absorption Costing – Profit /Volume Ratio – Cost-Volume-Profit Analysis – Break-Even Analysis – Margin of Safety – Managerial Applications of Marginal Costing.

Unit V: Budgetary Control and Variance Analysis- Budget, Budgeting and Budgetary Control – Essentials of Budgetary Control – Budgeting vs. Forecasting –Classification and Types of Budgets – Zero-Base Budgeting – Activity based Budgeting – Analysis of variance –Material, Labour, Overhead and Sales variances.

Text Books and Reference Books:

1.      MartinS. Fridson, Fernando Alvarez, Financial Statement Analysis: A Practitioner's Guide, Wiley India Private Ltd Finance, Fifth Edition,2019-20.

2.      ShashiK.Gupta&R.K.Sharma,ManagementAccountingPrinciplesandPractice,KalyaniPublishers,14^th Edition,2019-20.

3.      K.Scott Proctor, Building Financial Models with Microsoft Excel–A Guide for Business Professionals, Wiley India Private Ltd Finance,2019-20.

4.      JohnJ.Wild, K.R.Subramanyam, Financial Statement Analysis, Mc Graw Hill Education, Latest edition

Open Resources: https://swayam.gov.in/course,  http://www.iibf.org.in, https://students.icai.org

Tools/Software: MS Excel, Power BI, Tableau

Learning Objectives: 
Predict the nature of bond and its properties through various Electronic structural methods, bonding models, and intermolecular interactions  
 
Learning Outcome:  
To develop conceptual knowledge about the electronic structure of atom, ground and excited states, chemical bonding and molecular orbital theories. 

This Course is designed for non-science majors & aims to make you a bit more informed as citizens and voters on the many chemistry-related issues.

Course Goals:

Very simply, the primary goal of this course is change the way you see the world, forever. Pretty much everything you can see and touch is made of chemicals or their components. We, our bodies and our world are all made of chemicals: everywhere you look – almost everything you see or touch.  So if we can understand even a bit of the physical underpinnings of the behaviour of these chemicals, we have learned some very fundamental and broadly applicable things about ourselves and our world. This helps inform our understanding of our world, life, death and dances in between… at a very deep level. In essence I would like you all to be able to think and “see” as chemists, and see the world from a molecule’s point of view. 

More specifically, you will take a little a journey (I’ll come along) …

1) To understand (some of) the basic principles governing the behaviour of matter –  the stuff we’re made of: life, rocks, air water, soil, almost everything you see...

2) To learn enough about science, math & chemistry to help you become semi-conversant in it,  be more able to spot pseudoscience and become more informed citizens.

3) To be able to access information, use it and communicate it to folks in areas where understanding even a bit a about science & chemistry can make a difference. 

4) To enhance your sense of wonder and amazement for the atomic dances we live in. (get a bit of insight into the amazing atomic & molecular dance that is us, our home, our universe.) 

Topics:

Unit 0: About Science

Unit I: Particles of Matter, Elements of Chemistry, Subatomic Particles, The Atomic Nucleus

Unit II: How Atoms Bond, How Molecules Mix, How Water Behaves

Unit III: How Chemicals React, Acids and Bases in Our Environment, Oxidations and Reductions Charge the World

Unit IV: Organic Compounds, Nutrients of Life, Medicinal Chemistry, Optimizing Food Production

Unit V: Protecting Water and Air Resources

Learning Plan:

• Lecture session: two hours per week
• Self study: 3 hours per week
• Discussion: 1 hour per week online mode through live text/video/audio
• Q&A: Online mode - at least 10 question and answers have to be posted for grading

Evaluation Method: (consult course tutor)

1. Assignments: Five assignments (one for each unit)
2. Q&A session: Online mode based on self-study materials
3. Discussion and peer evaluation
4. Time-constraint examinations - continuous mode
5. Time-constraint examination - end-semester

Course Content:

*Unit  0:  Matrix  Algebra:  Operations  in  matrices,  diagonalization,  solution  to simultaneous equations, eigen values and eigen vectors

Unit  I  Theory  of  Normal  Vibrations:  Electromagnetic  radiation,  interaction  of electromagnetic radiation with matter, quantum mechanical approach -transition probabilities:  Einstein  coefficients -pure  vibrational  and  rotational  spectra, selection  rules,  vibrational  and  rotational  spectra  of  polyatomic  molecules, Projection operators and normal modes, anharmonicity, selection rules -Raman effect:  classical  and  quantum  theory  of  Raman  effect,  rotational  and  vib-rotational Raman spectra

Unit II (Electronic spectroscopy): Transition moments, assignment of electronic transitions of N2, H2O and formaldehyde using group theory, fluorescence and phosphorescence, ESCA, PES, AUGER techniques

Unit  III:  Application  to  organic  molecules:  UV Visible  Spectroscopy:  Basic principles,   application   of   UV Visible   spectroscopy   to   organic   structure elucidation, Woodward –Fisher rules, Octant rule, Application of ORD –CD to stereochemical assignments. IR –Spectroscopy –Basic principles, characteristic frequencies of common functional 

Unit IV: Application to Inorganic Chemistry: Diatomic, triatomic, other geometry and compounds ofthe p-block elements –Application to Coordination Chemistry –Application to Organometallics –Application to Bio-Inorganic Chemistry

Unit V: Problem solving

Course outcome: On successful completion of this course learners will be able to: 

• Comprehend the evolution of electronic structure of atom
• Use quantum numbers and atomic orbital wave function equations to visualize the shapes of orbitals
• Recognize the relationship between position of an element in periodic table and its atomic properties and the periodic trend in properties
• Explain the concept of chemical bonding
• Analyse the properties of gases, liquids, solids and solutions  

Course Objectives 

1. To develop conceptual knowledge about the electronic structure of atom, organization of periodic table and trend in atomic properties, properties of physical states of matter. 

2. Apply the concepts to write electronic configuration of elements. Comprehend, analyse and predict type of chemical bonds and properties of matter. 

Course Content: 

Unit I  Atomic structure 

Blackbody emission and temperature, Photoelectric effect, Double slit experiment, Line spectrum of elements, Rutherford’s experiment, Bohr’s atomic model, Heisenberg’s Uncertainty, Quantum atomic model, hydrogen atomic orbitals and quantum numbers, atomic orbital equations (no derivation required), hybrid atomic orbitals, Electronic configuration of atoms, Madelung rule, atomic mass, synthetic elements, isotopes and stability of isotopes (qualitative description) 

Unit II Periodic table and periodicity 

Periodic trends in atomic properties, reactivity and compound formation, types of compounds, mole concept and composition, oxidation states - Chemical reactions, stoichiometry, chemical reactions in solutions, limiting reagent - Reactions in aqueous medium, precipitation, acid-base, redox, balancing redox reactions, oxidizing and reducing agents, stoichiometry and titration 

Unit III Chemical bonding 

Types of bonds, representation of electrons as dots, Lewis model of ionic, covalent structures, Electronegativity and bond  polarity, Lewis structure of molecular compounds, resonance and formal charge, exception to octet rule, bond energies and bond lengths, bonding in metals - VSEPR theory, predicting molecular geometry, shapes and polarity - Valence Bond theory - Molecular orbital theory, electron delocalization 

Unit IV Gases, Liquids, Solids and Solutions 

Gas equations, van der Waals gas, virial gas equation, real gases, intermolecular forces - Properties of liquids, properties of solids, phase diagrams, nature of bonding in solids, crystal structures 

Unit V Solutions 

Types of solutions, solution concentration, solubilities of gases, vapour pressure, osmotic pressure, colligative properties of non-electrolyte solutions, electrolyte solutions, colloidal mixtures 

Textbook: 

Chemistry A Molecular approach, Nivaldo J Tro, 4ed, Pearson, 2017 

Further Reading 

Chemistry: The Central Science, Theodore L. Brown, H. Eugene LeMay, Jr., Bruce E. Bursten, Catherine J. Murphy, Patrick M. Woodward, Matthew W. Stoltzfus, 13ed, Pearson, 2015 

Pre-requisite: A pass in higher secondary 

Course Outline and Outcome: Course describes the nature of coordination compounds and their structures, electronic properties. Students undergoing this course will have working knowledge on synthetic and analysis of coordination compounds and their involvement in biological systems. 

Course Content: 

Unit I (Coordination Compounds I) Introduction, physical and chemical properties of transition elements; Introduction to coordination compounds; coordination numbers and geometries in transition metal complexes; nomenclature; isomerism in transition metal complexes – structural, geometrical and optical isomerism.  

Unit II (Coordination Compounds II) Double salts and coordination compounds; Werner’s work; effective atomic number; bonding in transition metal complexes Valence bond theory, crystal field theory (octahedral and tetrahedral complexes); magnetism.  

Unit III (Early Transition Elements) Introduction and the chemistry of Scandium group, Titanium group, Vanadium group, Chromium group and Manganese group,  

Unit IV (Late Transition Elements) Introduction and the chemistry of Iron group, Cobalt group, Nickel group, Copper group and Zinc group. 

Unit V (Inner Transition Elements) Lanthanides: Introduction, occurrence, separation, oxidation states and general chemistry.   Actinides: Introduction, isolation and general chemistry 

Text Book: 

1. D. F. Shriver, P. W. Atkins, C. H. Langford, Inorganic Chemistry, ELBS. 1990. 

Further Reading: 

1. A. G. Sharpe, Inorganic Chemistry, 3ed, Addison-Wesley, 1999. 

2. J. D. Lee, A New Concise Inorganic Chemistry, 3ed, ELBS, 1987. 

3. B. Douglas, D. McDaniel, J. Alexander, Concepts and Models of Inorganic Chemistry, 3ed, John Wiley, 2001. 

Introductory Chemistry Laboratory. The following are tentative list of experiments:

1.