Banker and the balance sheet

The book deals with the subject of 'Analysis and Interpretation of Financial Statements' from the view-point of a banker, in a simple, clear and concise manner.
The theoretical coverage provides an insight into the construction of the balance sheet and the income statement as also their limitations. The statutory requirements applicable to them and the meaning and significance of the various items of the two statements have been explained in a comprehensive manner. This is followed by a detailed exposition of the process of classification and the techniques of analysis and interpretation with the help of illustrative examples. The highlights of the book are the 'case studies' which lend a practical bias to the subject and makes the reading and study of the book extremely interesting.
The book should prove of consider able value to Bank Executives who have to analyse and comment on financial statements of different companies. It should also prove of interest to Executives of other companies who would find it useful to know as to how a banker looks at a lending proposition. Finally it should be useful to the students who want to appear for Part II of the examination of the Indian Institute of Bankers as also those appearing for the Chartered Accountant's Examination or for the M.Com. and other post-graduate examinations of different universities which have in their syllabus the subject of 'Analysis and Interpretation of Financial Statements.' The book with its lucid style, simple language and Indian background fulfils a long-felt need of the Indian students.