Course layout
Week 1: Introduction, Indian Economy, Industry & Industrial scenario in India, Forms of business organizations, Sole Proprietorship, Partnership firms and
private companies, Public and Govt. Companies.
Week 2: Content of annual reports, Quality of financial reporting, Reporting regulation in India, Reporting regulations for Partnership firms, Reporting
regulations of Companies.
Week 3:Nature & objectives of Financial Statements, Uses & Limitations of Financial Statements, Stakeholders of financial statements, Income Statement,
Income Statement.
Week 4: Income Statement, Income Statement, Balance Sheet, Balance Sheet, Balance Sheet.
Week 5: Balance Sheet, Cash Flow Statement, Sources of financial information, Tools and techniques of financial statement analysis, Tools and techniques
of financial statement analysis.
Week 6: Tools and techniques of financial statement analysis, Ratio Analysis, Ratio Analysis, Ratio Analysis, Ratio Analysis.
Week 7: Ratio Analysis, Ratio Analysis, Cash flow statement, Cash flow statement, Cash flow statement.
Week 8: Cash flow statement, Comparative Statement, Common Size Statement, Du-Pont Analysis, Concepts on sickness, distress.
Week 9: Report preparation of financial statement analysis, Types of business combinations, Consolidated financial statements, Consolidated financial
statements, Consolidated financial statements.
Week 10: Inter-company transactions and profit confirmations, Inter-company transactions and profit confirmations, Minority interest, consolidated
net income and consolidated retained earnings, Minority interest, consolidated net income and consolidated retained earnings, Minority interest,
consolidated net income and consolidated retained earnings.
Week 11: Balance Sheet Under Income Tax Act, Balance Sheet Under Income Tax Act, Balance Sheet Under Companies Act, Balance Sheet Under
Companies Act, Balance Sheet Under Companies Act.
Week 12: Window dressing, Window dressing, Recent scandals in financial reporting, Recent scandals in financial reporting, Recent scandals in financial
reporting.
Course certificate
• The course is free to enroll and learn from. But if you want a certificate, you have to register and write the proctored exam conducted by us in person at any of the designated exam centres.
• The exam is optional for a fee ofRs 1000/- (Rupees one thousand only).
• Date and Time of Exams:25th April 2020, Morning session 9am to 12 noon; Afternoon Session 2pm to 5pm.
• Registration url: Announcements will be made when the registration form is open for registrations.
• The online registration form has to be filled and the certification exam fee needs to be paid. More details will be made available when the exam registration form is published. If there are any changes, it will be mentioned then.
• Please check the form for more details on the cities where the exams will be held, the conditions you agree to when you fill the form etc.CRITERIA TO GET A CERTIFICATE:
• Average assignment score = 25% of average of best 8 assignments out of the total 12 assignmentsgiven in the course.
• Exam score = 75% of the proctored certification exam score out of 100
• Final score = Average assignment score + Exam scoreYOU WILL BE ELIGIBLE FOR A CERTIFICATE ONLY IF AVERAGE ASSIGNMENT SCORE >=10/25 AND EXAM SCORE >= 30/75.
• If one of the 2 criteria is not met, you will not get the certificate even if the Final score >= 40/100.
• Certificate will have your name, photograph and the score in the final exam with the breakup.It will have the logos of NPTEL and IIT Roorkee. It will be e-verifiable atnptel.ac.in/noc.
• Only the e-certificate will be made available. Hard copies will not be dispatched.
