h. r. gupta

This book seeks to analyze the different aspects of balance sheet and of financial statements. Delineating the general principles of sound lending, it discusses at length the trading and profit and loss account, balance sheet analysis, concept and utility of cash flow statement, ratio analysis, break-even analysis, depreciation, and bank reconciliation statement.Explaining the concept of capital adequacy ratio, it also deals with the monitoring of stock statement, assessment of working capital need for SSI units, management of working capital, bank credit and limitation period for filing suits in the court of law, sick and protested advances accounts, management of non-performing assets, credit risk management, security of bank and cash management, preventive measures to avoid frauds in banks, profitability in banks, depository services, mutual funds, internet banking, ATM service, and consolidation of banks through mergers and acquisitions. The role of Securities and Exchange Board of India has been analyzed as well