Financial Accounting, Reporting & Analysis
F1 Accounting System and Standards
The rules of the game. Why a transaction is recorded when it is, and who decides.
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Ind AS and IFRS: How India Converged, and Where It Differs
F2 Financial Statement Architecture
The map. Three statements, what each answers, and how they lock together.
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Standalone and Consolidated Statements Compared Side by Side
F3 Income Statement, Profitability and Tax
The first statement, taught in the order it is built. Revenue down to earnings per share, including tax.
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Revenue
Topic 02Income
Topic 03Profit: Three Words, Three Meanings
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EBITDA and EBIT Compared, and What the Letters Leave Out
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EBIT
Topic 02EBT
Topic 03PAT: Three Rungs, Two Deductions
F5 Cash Flow and Liquidity
The third statement, and the reconciliation between the other two.
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Profit
Topic 02Cash Flow: Why a Profitable Business Can Run Out of Money
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Cash Flow From Operations
Topic 02EBITDA: Why the Proxy Leaks
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Revenue Growth
Topic 02Operating Cash Flow: Why Growth Consumes Cash
F7 Inventory, Cost Accounting and Margins
The cost side of the same cycle, and the margin ladder it produces.
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FIFO
Topic 02Weighted Average Cost: Which Reports More Profit
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Amortised Cost
Topic 02Fair Value: Two Ways to Carry an Asset
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Gross Profit
Topic 02Gross Margin: Rupees Against Percentage
F8 Fixed Assets, Leases and Intangibles
The long-lived asset base: what is capitalised, how it is written down, and what leases changed.
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Amortisation
Topic 02Depreciation: One Rule, Two Kinds of Asset
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Operating Lease
Topic 02Finance Lease
F9 Debt, Equity and Financial Instruments
The funding side of the balance sheet, and where the classification becomes a judgement.
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Debt
Topic 02Equity Accounting Classification: The One Test
F10 Consolidation and Business Combinations
The group. Control, what gets consolidated, and what goodwill is.
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Joint Venture
Topic 02Associate
Topic 03Subsidiary
F14 Annual Reports, Notes and Disclosure Reading
The document layer. Where the statements actually appear, and what surrounds them.
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Annual Report
Topic 02Investor Presentation
Topic 03Earnings Call