B.Com208 Financial Reporting Analysis and Corporate Governance GGSIPU B.Com 4th Sem NEP 2024-25 Notes

Unit 1 Financial Reporting: [Book]
Financial Reporting: An Overview, Purpose, Users, Development in Financial Reporting Objectives	VIEW
Conceptual framework of Financial Reporting	VIEW
Role of National Financial Reporting Authority (NFRA)	VIEW
Recent Trends in Corporate Reporting in India	VIEW
Meaning, Definition and Importance of Auditing, Principles governing Auditing, Types of Audit	VIEW
Internal Check and Internal Audit	VIEW
Internal Control System regarding Purchases, Sales, Salaries and Wages	VIEW

Unit 2 [Book]
Financial Statement Analysis	VIEW
Ratio Analysis	VIEW
Expanded Analysis	VIEW
Financial Ratio used in Annual Reports	VIEW
Management use of analysis: Graphing Financial Information	VIEW
Value Added Statement	VIEW
Analysis Techniques:
Comparative Size Analysis	VIEW
Common Size Analysis	VIEW
Financial Statement Variation by Type of Industry, Analysis beyond Balance Sheet	VIEW
Accounting Standards {GAAP, IFRS, AS and Converged IFRS (Ind-AS)}: Importance, Need, Applicability and Scope, Benefits and Limitations	VIEW

Unit 3 [Book]
Audit Procedures	VIEW
Audit Planning	VIEW
Audit Program	VIEW
Audit Working Paper	VIEW
Audit Files	VIEW
Audit Evidence: Methods of Obtaining Audit Evidence	VIEW
Auditor’s Report: Clean and Qualified Audit Report, Disclaimer of Opinion	VIEW
Audit Certificate	VIEW
Company Auditor Report	VIEW

Unit 4 [Book]
Meaning of Corporate Governance, Significance and Principles	VIEW
Agency Theory	VIEW
Stewardship Theory, Stakeholders Theory, Resource Dependence Theory, Management Hegemony Theory	VIEW
Brief provisions of Corporate Governance in the Companies Act, 2013 including Audit Committee, Regulatory Framework in India	VIEW
Common Governance Problem in Various Corporate Failures in India and Abroad	VIEW