As the name of the book suggests, this course’s main objective is to impart the basic knowledge to its learners about the company accounts and analysis of its financial statements. This course will help the learners to identify and understand the terms such as Shares and Debentures, Financial Statements, Ratio Analysis and Cash Flow Statement.

It will further help the learners to understand the functioning of share market and how the financial statements of the company are analysed and compared with its previous performance and with its competitors in the market. The course will also help the students to prepare and understand the Statement of Profit and Loss of a company as per schedule III.

Thus, the course is drafted in a way that it will not only enhance the knowledge of the learners but also broaden their mental horizon towards financial literacy. It will give them an opportunity to apply their learning in the real time scenarios. Also, this course is the basis to any accountancy course and therefore, will inculcate interest in the learners for further studies in accountancy.