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


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,14th 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:,


Tools/Software: MS Excel, Power BI, Tableau


Skill Level: Beginner
Skill Level: Beginner
Skill Level: Beginner
Skill Level: Beginner



MBAB 517: Stock and Forex Trading Lab

Hard Core 2 Credits

Prerequisites: Basic knowledge on Financial Market Operation

 Learning Objectives: Prepare Students - 

·        To introduces the operations of Securities market

·        To understand the Trading process, settlement and legal frameworks

 Learning outcome: Students who complete this course can do stock and Forex trading


UNIT-1 - SECURITIES MARKET AND ITS OPERATION - Primary Market – Secondary Market – Key Indicators of secondary market - Market Capitalization, Market Capitalization Ratio, Turnover, Turnover Ratio – Products and Participation – Market segments and their products.

UNIT-2 – FOREX MARKET AND ITS OPERATION – Forex market and its organisation – Exchange Rates and its calculations – Forex Transactions – Types of Forex market – Forex market operations.

UNIT -3 - ONLINE TRADING - Procedure/process involved in performing share trading - OCITE - Neat system – BOLT System - market types - trading system users hierarchy - local database - market phases - logging on - log off/exit from the application. Online Forex Trading – Operations – procedures.

Opening of Trading and DEMAT Accounts – Procedure for opening Trading and DEMAT accounts – Trading Vs. Investment – Steps to be followed for trading and Investment.

UNIT–4 - CLEARING, SETTLEMENT AND RISK MANAGEMENT - key terminologies used in clearing and settlement process - transaction cycle - settlement agencies -clearing and settlement process – Risk management in Trade and settlement – Depositories and their Roles. Legal Frameworks – SEBI - Role of SEBI regarding the protection of investor - FEDAI Regulations – Role of RBI.

Unit -5 - FUNDAMENTAL VALUATION CONCEPTS - Time value of money – Fundamental Analysis - understanding financial statements - Ratio analysis – Economic Analysis - Technical analysis – Different Techniques Market Capitalization and calculation of Market Capitalization - Index – Types – Calculation of Index – Market return and Beta Calculation

Text Books:


2.     2 Edition, 2017 2. Sid Bhattacharjee, Generate Daily Income from Financial Market, Partridge India, 2014 November


1. Punithavathy Pandian, Security Analysis and Portfolio Management, Vikas Publishing House Pvt. Ltd, 2nd edition, 2012. (Text Book)

2. V. A. Avadhani, Investment and Securities Market in India , Himalaya Publishing House.

3. Prasanna Chandra, Security Analysis and Portfolio Management , Tata McGraw-Hill.

4. SanjeevAgarwal, A Guide to Indian Capital Market , Bharat Publishers

5. Ravi Puliani and Mahesh Puliani, Manual of SEBI , Bharat Publication

Skill Level: Beginner
Skill Level: Beginner
Skill Level: Beginner
Skill Level: Beginner