PPT - Latest Trends in Presenting Financial Data B Com Notes | EduRev

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 Page 2


INTRODUCTION:
FINANCIAL STATEMENT & TREND ANALYSIS
Financial statement analysis (or financial analysis) is the process of
reviewing and analyzing a company's financial statements to make
better economic decisions. These statements include the income
statement, balance sheet, statement of cash flows, and a statement of
retained earnings.
Financial statement analysis involves the identification of the following items for a
company's financial statements over a series of reporting periods:
• Trend Analysis- It is the practice of collecting information and attempting to spot a
pattern, or trend, in the information.
• Ratio Analysis- It means the process of computing, determining and presenting the
relationship of related items and groups of items of the financial statements.
•Working Capital- Working capital is a financial metric which represents operating
liquidity available to a Entity.
Page 3


INTRODUCTION:
FINANCIAL STATEMENT & TREND ANALYSIS
Financial statement analysis (or financial analysis) is the process of
reviewing and analyzing a company's financial statements to make
better economic decisions. These statements include the income
statement, balance sheet, statement of cash flows, and a statement of
retained earnings.
Financial statement analysis involves the identification of the following items for a
company's financial statements over a series of reporting periods:
• Trend Analysis- It is the practice of collecting information and attempting to spot a
pattern, or trend, in the information.
• Ratio Analysis- It means the process of computing, determining and presenting the
relationship of related items and groups of items of the financial statements.
•Working Capital- Working capital is a financial metric which represents operating
liquidity available to a Entity.
FINANCIAL STATEMENT & TREND ANALYSIS
OBJECTIVES OF THE STUDY:-
• To Assessment of Past Performance and current position.
• To do a detailed analysis of the financial statements (i.e. the balance sheet and the income
statement) of Skylite Tours & Travels.
• To know the liquidity, solvency, turnover, profitability position of the Skylite Tours & Travels.
• To do a Trend analysis of the Skylite Tours & Travels.
SCOPE OF THE STUDY:-
•As the part of the study of Financial Statement, statement of changes in the working capital, the ratio
analysis and trend analysis with this conclusion and interpretation of financial statement with the help
of tables and graph has been done.
•This project is based on last three years record and these records are used for comparison for the ratio
analysis and trends analysis and working capital analysis.
LIMITATION OF THE STUDY :-
•One of the factors of the study was lack of availability of information.
•The study is only made on one organization so it does not provide any scope of comparison with other
organization.
•The study is based only on last three years records.
Page 4


INTRODUCTION:
FINANCIAL STATEMENT & TREND ANALYSIS
Financial statement analysis (or financial analysis) is the process of
reviewing and analyzing a company's financial statements to make
better economic decisions. These statements include the income
statement, balance sheet, statement of cash flows, and a statement of
retained earnings.
Financial statement analysis involves the identification of the following items for a
company's financial statements over a series of reporting periods:
• Trend Analysis- It is the practice of collecting information and attempting to spot a
pattern, or trend, in the information.
• Ratio Analysis- It means the process of computing, determining and presenting the
relationship of related items and groups of items of the financial statements.
•Working Capital- Working capital is a financial metric which represents operating
liquidity available to a Entity.
FINANCIAL STATEMENT & TREND ANALYSIS
OBJECTIVES OF THE STUDY:-
• To Assessment of Past Performance and current position.
• To do a detailed analysis of the financial statements (i.e. the balance sheet and the income
statement) of Skylite Tours & Travels.
• To know the liquidity, solvency, turnover, profitability position of the Skylite Tours & Travels.
• To do a Trend analysis of the Skylite Tours & Travels.
SCOPE OF THE STUDY:-
•As the part of the study of Financial Statement, statement of changes in the working capital, the ratio
analysis and trend analysis with this conclusion and interpretation of financial statement with the help
of tables and graph has been done.
•This project is based on last three years record and these records are used for comparison for the ratio
analysis and trends analysis and working capital analysis.
LIMITATION OF THE STUDY :-
•One of the factors of the study was lack of availability of information.
•The study is only made on one organization so it does not provide any scope of comparison with other
organization.
•The study is based only on last three years records.
COMPANY PROFILE:
SKYLITE TOURS AND TRAVELS
Skylite Tours And Travels is a commercial and a proprietorship firm. This is a
proprietors traveling firm. It’ s situated in Allahabad (U.P.). This organization has 15 y e ars’
of experience from 2000 A.Y . till date of in this business. Their intentions are firm and pure.
Skylite Tours And Travels are a tours and travels organizing firm. And this is also
organized Visa and Hajj Tours & members of All India Haj Umrah Tours Organizer
Association. This is a travel agent organization.
This organization manages tours between Mumbai, Delhi to Amman/Jeddah, Saudi Arabia.
HEAD OFFICE (for Visa)
PROPRITOR AND MANAGER 
Mr. NOORAIN
Mob. No: - 09820078670; 09892801818.
PROPRITOR Mr. MOHAMMAD NASIR
Mob. No: +91-9795389449
MANAGER Mr. MOHAMMAD MOID AKHTAR
Mob. No: +91-9335112384
STAFF Mr. MOHAMMAD IRFAN
Mob. No: +91-9305958210
Page 5


INTRODUCTION:
FINANCIAL STATEMENT & TREND ANALYSIS
Financial statement analysis (or financial analysis) is the process of
reviewing and analyzing a company's financial statements to make
better economic decisions. These statements include the income
statement, balance sheet, statement of cash flows, and a statement of
retained earnings.
Financial statement analysis involves the identification of the following items for a
company's financial statements over a series of reporting periods:
• Trend Analysis- It is the practice of collecting information and attempting to spot a
pattern, or trend, in the information.
• Ratio Analysis- It means the process of computing, determining and presenting the
relationship of related items and groups of items of the financial statements.
•Working Capital- Working capital is a financial metric which represents operating
liquidity available to a Entity.
FINANCIAL STATEMENT & TREND ANALYSIS
OBJECTIVES OF THE STUDY:-
• To Assessment of Past Performance and current position.
• To do a detailed analysis of the financial statements (i.e. the balance sheet and the income
statement) of Skylite Tours & Travels.
• To know the liquidity, solvency, turnover, profitability position of the Skylite Tours & Travels.
• To do a Trend analysis of the Skylite Tours & Travels.
SCOPE OF THE STUDY:-
•As the part of the study of Financial Statement, statement of changes in the working capital, the ratio
analysis and trend analysis with this conclusion and interpretation of financial statement with the help
of tables and graph has been done.
•This project is based on last three years record and these records are used for comparison for the ratio
analysis and trends analysis and working capital analysis.
LIMITATION OF THE STUDY :-
•One of the factors of the study was lack of availability of information.
•The study is only made on one organization so it does not provide any scope of comparison with other
organization.
•The study is based only on last three years records.
COMPANY PROFILE:
SKYLITE TOURS AND TRAVELS
Skylite Tours And Travels is a commercial and a proprietorship firm. This is a
proprietors traveling firm. It’ s situated in Allahabad (U.P.). This organization has 15 y e ars’
of experience from 2000 A.Y . till date of in this business. Their intentions are firm and pure.
Skylite Tours And Travels are a tours and travels organizing firm. And this is also
organized Visa and Hajj Tours & members of All India Haj Umrah Tours Organizer
Association. This is a travel agent organization.
This organization manages tours between Mumbai, Delhi to Amman/Jeddah, Saudi Arabia.
HEAD OFFICE (for Visa)
PROPRITOR AND MANAGER 
Mr. NOORAIN
Mob. No: - 09820078670; 09892801818.
PROPRITOR Mr. MOHAMMAD NASIR
Mob. No: +91-9795389449
MANAGER Mr. MOHAMMAD MOID AKHTAR
Mob. No: +91-9335112384
STAFF Mr. MOHAMMAD IRFAN
Mob. No: +91-9305958210
RESEARCH METHODOLOGY
Research framework -
This study is based on the data collected from Skylite Tours and Travels for a detailed study
of its financial statement analysis with the help of ratio analysis and to determine the position of the
company.
RESEARCH DESIGN: DESCRIPTIVE RESEARCH -
The descriptive research attempts to describe, explain and interpret conditions of the present
i.e. “ wh at is ’. The purpose of a descriptive research is to examine a phenomenon that is occurring at a
specific place(s) and time.
Descriptive research is a fact -finding investigation with adequate interpretation. It is more specific as 
it focuses on the particular aspects or dimension of the problem studied.
SOURCE: SECONDARY DATA -
Which was already prepared so these data was only used to reach the aims and objectives of this 
project. These data has been collected from the financial reports of the company.
The study is been made on the financial statement and trend analysis so 
following documents are require for that. 
•Income statement.
•Balance sheet.
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