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Home / Syllabus / B.Com. (Financial Management) / SY BCom FM / Semester 4 / Financial Statement Analysis

B.Com. (Financial Management) Financial Statement Analysis Syllabus - Mumbai University

This is the SY BCom FM syllabus under NEP 2020, in force from the academic year 2025-26. 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.

Financial Statement Analysis Syllabus.pdf
Major · Semester 4 · SY BCom FM · 4 credits · 100 marks

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Syllabus for Financial Statement Analysis

Major · Semester 4 · SY BCom FM · 4 credits · 100 marks

Module I: Introduction to Management Accounting

  • Introduction to Management Accounting – Meaning, Nature, Scope, Functions, Decision Making Process, Financial Accounting V/s Management Accounting
  • Analysis and Interpretation of Financial Statements
  • Study of Balance sheet and Income statement / Revenue statements in vertical form suitable for analysis
  • Relationship between items in Balance Sheet and Revenue statement
  • Tools of analysis of Financial Statements (i) Trend analysis (ii) Comparative Statement (iii) Common Size Statement
  • Note: (i) Problems based on trend analysis (ii) Short Problems on Comparative and Common sized statements

Module II: Ratio Analysis and Interpretation

  • Ratio Analysis: Meaning, classification, Du Point Chart, advantages and limitations (Based on Vertical Form of Financial statements)
  • Balance Sheet Ratios: i) Current Ratio ii) Liquid Ratio iii) Stock Working Capital Ratio iv) Proprietary Ratio v) Debt Equity Ratio vi) Capital Gearing Ratio
  • Revenue Statement Ratio: i) Gross Profit Ratio ii) Expenses Ratio iii) Operating Ratio iv) Net Profit Ratio v) Net Operating Profit Ratio vi) Stock Turnover Ratio
  • Combined Ratio: i) Return on capital employed (Including Long Term Borrowings) ii) Return on proprietor's Fund (Shareholders Fund and Preference Capital) iii) Return on Equity Capital iv) Dividend Payout Ratio v) Debt Service Ratio vi) Debtors Turnover vii) Creditors Turnover
  • (Practical Question on Ratio Analysis and Du Point Analysis)

Module III: Cash Flow Management

  • Meaning of the Term Cash and Cash Equivalents for Cash Flow Statements
  • Meaning of the Term Cash Flow and Types of Cash Flow
  • Reporting Cash Flows from Operating activities
  • Reporting Cash Flows from Investing activities
  • Reporting Cash Flows from Financing activities
  • Presentation of a Cash Flow Statement with reference to Accounting Standard No. 3 (Indirect method only)

Module IV: Working Capital Management

  • Concept, Nature of Working Capital, Planning of Working Capital
  • Estimation / Projection of Working Capital Requirement in case of Trading and Manufacturing Organization
  • Operating Cycle Practical Problems

Text Books

  • 1 Pandey, I. M. Financial management (11th ed.). Vikas Publishing House.
  • 2 Khan, M. Y., & Jain, P. K. (2018). Management accounting: Text, problems and cases (7th ed.). McGraw Hill Education.
  • 3 Subramanyam, K. R., & Wild, J. J. (2018). Financial statement analysis (11th ed.). McGraw-Hill Education.
  • 4 Accounting Standard 3 – Cash Flow Statement by The Institute of Chartered Accountants of India
  • 5 Financial Of Management Accounting by S.R.Varshney,Wisdom
  • 1 Horngren, C. T., Datar, S. M., & Rajan, M. V. (2015). Cost accounting: A managerial emphasis (15th ed.). Pearson Education.
  • 2 Drury, C. (2018). Management and cost accounting (10th ed.). Cengage Learning EMEA.
  • 3 Gibson, C. H. Financial reporting and analysis: Using financial accounting information (13th ed.). South-Western College Publishing.
  • 4 Cost & Management Accounting by Ravi N. Kishor publication Taxmann
  • 5 Essential of Management Accounting by P. N. Reddy, Himalaye
  • 6 Management Accounting by I.M. Pandey, Vikas

Reproduced from the University of Mumbai syllabus for B.Com. (Financial Management) under NEP 2020, in force from the academic year 2025-26. 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.

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