DETAILS OF RESEARCH PAPERS - Shodhganga
DETAILS OF RESEARCH PAPERS
RESEARCH PAPER-I
Title: "A Comparative Study on Cash Flow Statements of Tata Chemicals Ltd. and Pidilite Chemicals Ltd."
Author-1: Kalpesh B. Gelda (Assistant Professor, National College of Commerce, Ahmedabad)
Author-2: Dr. Bhavsinh M. Dodiya (Assistant Professor, Smt. B.V. Dhanak Arts, Commerce, Science & Management College, Bagasara, Dist.-Amreli)
Published in Paripex - Indian Journal of Research (Journal for all Subjects) Peer Reviewed & Referred International Journal Journal DOI: 10.15373/22501991 ISSN ? 2250-1991 Impact Factor ? 1.6714 Volume:3, Issue:6, June-2014
RESEARCH PAPER-II
Title: "Cash Flow Statement of State Bank of India and HDFC Bank: A Comparative Study"
Author-1: Dr. Bhavsinh M. Dodiya (Assistant Professor, Smt. B.V. Dhanak Arts, Commerce, Science & Management College, Bagasara, Dist.-Amreli)
Author-2: Kalpesh B. Gelda (Assistant Professor, National College of Commerce, Ahmedabad)
Published in Paripex - Indian Journal of Research (Journal for all Subjects) Peer Reviewed & Referred International Journal Journal DOI: 10.15373/22501991 ISSN ? 2250-1991 Impact Factor ? 1.6714 Volume:3, Issue:12, December-2014
A COMPARATIVE STUDY ON CASH FLOW STATEMENTS OF TATA CHEMICALS LTD.
AND PIDILITE CHEMICALS LTD.
______________________________________________________________ (1) KALPESH GELDA (ASSISTANT PROFESSOR, NATIONAL
COLLEGE OF COMMERCE, AHMEDABAD) (2) Dr. BHAVSINH M. DODIYA (ASSISTANT PROFESSOR, SMT. B.V.
DHANAK ARTS, COMMERCE, SCIENCE AND MANAGEMENT COLLEGE, BAGASARA) _____________________________________________________________
ABSTRACT :A cash flow statement is required as part of a complete set of financial statements prepared in conformity with Indian Accounting Standards. AS-3 lays down a formal structure for the cash flow statement. Cash flows should be classified under the following three standard headings: "Operating activities", "Investing activities", and "Financing activities". The classification of cash flows among operating, investing and financing activities is essential to the analysis of cash flow data. Net cash flow (the change in cash and equivalents during the period) has little informational content by itself; it is the classification and individual components that are informative. Although the classification of cash flows into the three main categories is important, it should be mentioned that classification guidelines are arbitrary. _____________________________________________________________________ Key Words: Cash, Cash equivalents, Operating Activities, Investing Activities,
Financing Activities _____________________________________________________________________
INTRODUCTION :The users of an enterprises financial statements are interested in how the enterprise generates and uses cash and cash equivalents. This is the case regardless of the nature of the enterprises activities and irrespective of whether cash can be viewed as the product of the enterprise, as may be the case with a financial enterprise. Enterprises need cash to conduct their operations, to pay their obligations and to provide returns to their investors.
Success of every business depends on its cash management. The supply of cash is frequently a limitation on the successful execution of many policies and programs. So it is necessary to study the composition of cash of company to know the impact of its cash flow decision on its liquidity, profitability and solvency.
In this study, the matters relating to the cash flow statements, which normally forms a part of the financial statements of various enterprises to which the Accounting standard (AS) 3, ,,Cash Flow Statements, become mandatory as given by ICAI, is discussed in the light of, and on the basis of, the said Accounting Standard.
OBJECTIVES :There are three important activities which are the significant parts of Cash Flow Statements. The analysis of all these activities is undertaken with the following objectives:
(1) To undertake comparative study on Operating Activities for the period of study of selected companies.
(2) To undertake comparative study on Investing Activities for the period of study of selected companies.
(3) To undertake comparative study on financing Activities for the period of study of selected companies.
RESEARCH METHODOLOGY :SAMPLE SELECTION For the purpose of the study two (2) companies from Chemical Industry i.e. Tata Chemicals Ltd. and Pidilite Chemicals Ltd. have been selected.
PERIOD OF STUDY The study is conducted for a period of five (5) financial years i.e. from 2008?09 to 2012?13.
DATA COLLECTION In this study, mainly secondary data is collected. Secondary data has been obtained from the following sources:
Published Annual Reports of the companies for the financial years 2008? 09 to 2012?13.
Directory of Mumbai Stock Exchange Websites of the selected companies Other related websites
STATISTICAL TOOLS AND TECHNIQUES The statistical analysis technique is selected to analyze the Cash Flow Statements of the companies understudy. For this, following techniques are being used.
(a) Mean (b) Standard Deviation (c) Co ? efficient of Variation
COMPARATIVE STUDY
(Rs. In crores)
ACTIVITI ES
2008-09
TATA PIDILI TE
2009-10
TATA PIDILI TE
2010-11
TATA PIDILI TE
2011-12
TAT PIDILI
A
TE
2012-13
TAT PIDILI
A
TE
Operating Activities
Investing Activities
Financing Activities
1027. 87
-684. 93
-91.55
260.23 -227.99 -53.72
843. 07
-48.35
7951.
51
429.91 -337.46 -186.56
427.78
-248.19
15592.
78
322.41
340. 73
89.2 -37.06 9
-336. -245.86 93
506.91
223. 34
-238. -231.52 74
130. -285.84 33
512.7 -196.75 -325.82
COMPARATIVE CHART FOR OPERATING ACTIVITIES
1100 1000
900 800 700 600 500 400 300 200 100
0
2008-09
2009-10
2010-11
2011-12
2012-13
OPERATING ACTIVITIES TATA
OPERATING ACTIVITIES Pidilite
COMPARATIVE CHART FOR INVESTING ACTIVITIES
200
0
-200
2008-09
2009-10
2010-11
2011-12
2012-13
-400
-600
-800
INVESTING ACTIVITIES TATA
INVESTING ACTIVITIES Pidilite
COMPARATIVE CHART FOR FINANCING ACTIVITIES
2000 0
-2000 -4000 -6000 -8000 -10000 -12000 -14000 -16000 -18000
2008-09
2009-10
2010-11
2011-12
2012-13
FINANCING ACTIVITIES TATA
FINANCING ACTIVITIES Pidilite
MEAN, STANDARD DEVIATION AND CO-VARIANCE OPERATING ACTIVITIES
COMPANY
Average (Mean)
Rank
Standard Deviation
Rank
CoVariance
Rank
TATA
572.56 1 308.92 2
53.95
2
Pidilite
406.43
2
100.37
1
24.7
1
INVESTING ACTIVITIES
COMPANY
Average (Mean)
Rank
Standard Deviation
Rank
CoVariance
Rank
TATA -226.18 2 261.63 1 -115.67 1
Pidilite -206.16 1
97
2
-47.05
2
FINANCING ACTIVITIES
COMPANY
Average (Mean)
Rank
Standard Deviation
Rank
CoVariance
Rank
TATA -4768.49 2 6209.8 1 -130.23 1
Pidilite -219.56 1
94.83
2 -43.19
2
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