for PGDM & MBA students (Finance specialization) in which the speaker was Dr. S. Chandrashekher, a banker by profession and has a 27 years of experience in different banks. He has analyzed more than 1500 financial statements of SMEs.

First of all we would get to know about many financial terms which is very useful or helpful for us. Financial terms such as credit appraisal, Foreign banks, GIGO, Amortization , Dupont Model, Assets, Liability, difference between profit and profitability. Then we would get to know about the financial instruments such as debentures, bonds, mutual funds, equities, deposits etc. He also gave us the knowledge of applying the Asset- liability Management concept. It is that concept in which the risk faced by a bank due to a mismatch between assets and liabilities either due to liquidity or changes in interest rates.

Then we would get to know about analyzing the balance sheet in 30 seconds in which there are five steps that we have to follow to i.e.

a) Prepare mini balance sheet

b) Apply ALM

c) Identify diversion

d) Convert diversion into percentage

e) Check whether Diversion< 20% for Joint Stock Company and, Diversion< 35% for sole proprietor, Partnership and himdu undivided family.

It means that if the condition of diversion is this then the balance sheet of a company is good otherwise it is bad.

Diversion means moving short term liability into short term asset and long term liability into long term asset.

Then we get to know about the tangible net worth i.e. “Net worth – Intangible assets”

At last the session was ended with the motivational speech of Dr. Vidya Sekhri, Director

Management in which she address about the finance and its importance.