M22

Project Financing ,Reconciliation Statements
Year / Semester: 
3rd Semester
Objective: 

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Credits: 
4

MH 68 – PROJECT FINANCING

Project Report & financing
Preparation of projected balance sheet, cost & profitability statement, repayment schedule, cash flow statement, fund flow statement, cost of project, calculation of debt service coverage ratio etc. As per norms of various banks Project Report is a must for applying for loans & limit accounts.

MH 69 – RECONCILIATION STATEMENTS

Bank Reconciliation Statement
Preparation of BRS & recording entries for the same. Difference in balances as per bank & books arise due to difference in time of recording of a single transaction. True & fair depiction of financial status requires preparation of BRS.
Party Reconciliation Statement
Generally prepared for parties with which transactions are regular & frequent. Helps avoiding disputes arising on final settlement of balances outstanding on date of balance sheet & acts as a counter check on transactions recorded
Case Studies

Suggested Readings: 

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