Keeping all this in view, the present book is devoted to an in-depth analysis of financial statements and its use for decision-making by various parties interested in them. The focus of the book is on ratio analysis which is the most widely used technique of financial statement analysis.
2. Ratio Pyramid - The Pyramidical Structure; The Primary Ratio; Secondary Ratios; Tertiary Ratios; Subordinate Ratios; Descendant Ratios; The Size of the Pyramid; Partial versus Total View of the Situation; Summary.
3. Financial Management Ratios - Liquidity Ratios; Activity/Turnover Ratios; Solvency/Leverage Ratios; Profitability Ratios; Valuation Ratios; Summary.
4. Economic Value Added (EVA) Based Performance Measurement - Goals of Financial Management; What is EVA?; Defining Shareholder's Value and Wealth Creation; Calculation of EVA; Benefits of EVA for Banks; Limitations of Traditional Methods; EVA a Superior Performance Measure.
5. Performance Evaluation of Select Banks by Camel Model - Introduction; Objectives; Hypothesis for the Research; Scope of the Study and Data Collection; Review of Literature; Capital Adequacy Analysis.
R.B. Bhatasna is presently Associate Professor, Department of Commerce, Smt. M.T. Dhamsania College, Rajkot, Gujarat. His teaching and research interests include accounting and finance and banking. He has participated in many State, National and International level conferences. His research papers have been published in reputed magazines like Yojana and Arthsankalan.