Stock valuation, financial statement

1. Course Integration
T he Commerce course in B.Com, BBM and other commerce related courses
consists of many subjects. They are studied independently. But it is
expected of the students to study all subjects as a unit to take correct
decisions in business. It is an attempt to make commerce students to understand
and apply the concepts that are studied under various subjects to take correct
decisions.
Module-I: Financial Accounting Financial Applications:
Financial Statements are Trading and Profit and Loss statements, Balance sheet
statement and Cash Flow Statement. Most of the times they are prepared in
accounting form or statement form i.e. horizontal or vertical form. Controlling cost
is an important issue in costing. Some of the statistical tools are used for analysis
of past information for future predictions. Financial management is used for how
effectively and efficiently the funds are procured and used in the business.
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