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B.Com. (Banking and Insurance) Financial Performance Analysis and Reporting Syllabus - Mumbai University

This is the TY BBI syllabus under NEP 2020, in force from the academic year 2026-27. The University still sets the earlier Choice Based papers alongside it for ATKT candidates, so check which scheme your exam form names before you revise.

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Syllabus for Financial Performance Analysis and Reporting

Major · Semester 6 · TY BBI · 4 credits · 100 marks

Module I: Introduction to Financial Statements

Unit 1: Overview of Financial Statements
Meaning and Purpose: Introduction to financial statements and their importance to stakeholders.
Components of Financial Statements: Balance sheet, income statement, cash flow statement, and statement of changes in equity.
Users of Financial Statements: Internal and external users, including investors, banks, and regulators.
Limitations: Understanding the constraints and assumptions behind financial statements.
Unit 2: Accounting Standards and Framework
Concept of Accounting Standards: Overview of IFRS and Indian Accounting Standards (Ind AS).
Framework for Financial Reporting: Objectives, qualitative characteristics, and assumptions.
Regulatory Requirements: Companies Act provisions, RBI guidelines for banking firms.
Ethics in Financial Reporting: Importance of transparency, accuracy, and professional ethics.

Module II: Techniques of Financial Analysis

Unit 3: Ratio Analysis
Liquidity Ratios: Current ratio, quick ratio, cash ratio – interpretation and significance.
Profitability Ratios: Gross profit, net profit, return on equity, return on assets.
Solvency Ratios: Debt-equity ratio, interest coverage ratio, financial leverage.
Efficiency Ratios: Inventory turnover, receivables turnover, asset turnover.
Unit 4: Trend and Comparative Analysis Horizontal Analysis: Analyzing changes over periods. Vertical Analysis: Common-size statements for internal comparison. Index Numbers: Use in evaluating financial trends. Practical Applications: Use in banks and insurance for assessing client or portfolio performance.

Module III: Cash Flow and Working Capital Analysis

Unit 5: Cash Flow Statement Analysis Objectives of Cash Flow Analysis: Understanding liquidity and cash position. Preparation of Cash Flow Statements: Operating, investing, and financing activities. Direct vs Indirect Methods: Differences and applications. Interpretation: Using cash flow statements for managerial and investment decisions.
Unit 6: Working Capital Analysis Concept of Working Capital: Components, management, and importance. Current Assets Management: Inventory, receivables, cash management techniques. Current Liabilities Management: Payables and short-term financing. Efficiency Evaluation: Key ratios and performance indicators.

Module IV: Reporting and Interpretation

Unit 7: Financial Reporting and Disclosures Objectives of Financial Reporting: Accountability, compliance, and communication. Types of Reports: Annual reports, interim reports, management reports. Disclosure Requirements: Notes to accounts, segment reporting, risk disclosure. Quality of Financial Reporting: Transparency, reliability, comparability.
Unit 8: Financial Statement Interpretation for Decision Making Investment Decisions: Evaluating profitability and risk. Credit Decisions: Assessing solvency and liquidity for lending. Managerial Decisions: Budgeting, performance evaluation, and planning. Case Studies: Real-world application in banking and insurance sectors.

Reference Books

1 M.Y. Khan & P.K. Jain – Financial Management
2 R. Narayanswamy – Financial Accounting: A Managerial Perspective
3 Ashok Sehgal & Deepak Sehgal – Financial Statement Analysis
4 Paresh Shah – Financial Reporting and Analysis
5 Tulsian & Tulsian – Financial Accounting

Reproduced from the University of Mumbai syllabus for B.Com. (Banking & Insurance) under NEP 2020, in force from the academic year 2026-27. Wording is as printed in that syllabus. Module numbering is as printed there too.

The complete syllabus

This subject is cut from the University circular for its year. Open a document here if you want the whole thing rather than a single subject.

PDF BCom (Banking & Insurance) Honours Sem VII & VIII (2026-27) NEP NEP 2020 syllabus, in force from 2026-27 Read full PDF Read

PDF BCom (Banking & Insurance) Honours with Research Sem VII & VIII (2026-27) NEP NEP 2020 syllabus, in force from 2026-27 Read full PDF Read

PDF BCOM (BBI) SEM I & II (2024 25) NEP NEP 2020 syllabus, in force from 2024-25 Read full PDF Read

PDF BCom (Banking & Insurance) Sem III & IV (2025-26) NEP NEP 2020 syllabus, in force from 2025-26 Read full PDF Read

PDF BCom (Banking & Insurance) Sem IV Community Engagement Project (2025-26) NEP NEP 2020 syllabus, in force from 2025-26 Read full PDF Read

PDF BCom (Banking & Insurance) Sem V & VI (2026-27) NEP NEP 2020 syllabus, in force from 2026-27 Read full PDF Read

PDF BCom (Banking & Insurance) Sem V & VI Minor (2026-27) NEP NEP 2020 syllabus, in force from 2026-27 Read full PDF Read

PDF BBI V & VI 2018 2019 Earlier Choice Based syllabus, still set for ATKT candidates Read full PDF Read

PDF BBI III & IV 2017 18 Earlier Choice Based syllabus, still set for ATKT candidates Read full PDF Read

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