Annexure-I

INDIRA GANDHI NATIONAL OPEN UNIVERSITY

Maidan Garhi, New Delhi – 110068

PROFORMA FOR APPROVAL OF PROJECT PROPOSAL/ SYNOPSIS FOR

MCOP – 001: PROJECT

Enrolment No. ___________________ Project Proposal No ___________

Study Centre ____________ (To be assigned by the Regional Centre)
Regional Centre _____________ Subject Area:_________________

Name of the Student : ____________________________________________________

Address of the Student: ____________________________________________________
(Complete Postal Address where the ____________________________________________________
synopsis, is to be sent )
Email Address: ____________________________________________________

Topic of the Project : ____________________________________________________

____________________________________________________

Name and Address of the Guide/ Supervisor: ____________________________________________________

____________________________________________________
____________________________________________________

Is the Supervisor an Academic Counselor Yes / No If yes, Code of Study Centre__________________

of Management Programme of IGNOU?
Courses he/ she is counseling for: ____________________________________________________
____________________________________________________
No. of Students being guided: ____________________________________________________

Signature of Student Signature of Supervisor

Date: Date:
Please do not forget to enclose the synopsis of the project and the Bio-data of the Supervisor. In case the complete
and signed Bio-Data of the Supervisor is not enclosed, the proposal will not be entrained.
For Office Use Only
Synopsis Supervisor
Approved Approved Signature of Evaluator
Not Approved Not Approved Date:

Comments & Suggestions of the Evaluator

(Use backside of the proforma, if the space for writing
the comments is not Sufficient) Counter Signature of the
Regional Director/ Asst. Regional
Director
 PROJECT PROPOSAL/SYNOPSIS MCOM (MCOP-01)2025
“FINANCIAL STATEMENT ANALAYSIS OF LENSKART SOLUTIONS
PVT LTD ”

SYNOPSIS
SUBMITTED BY
NAME :- AVANTIKA PARMAR
ENROLLMENT N0 :- 2350770954
STUDY CENTRE CODE :- 07189

UNDER THE SUOERVISISON OF

MR. SAURABH KUMAR (ASSISTANT PROFESSOR)
SRI AUROBINDO COLLEGE
UNIVERSITY OF DELHI

SUBMITTED TO

THE REGIONAL DIRECTOR,

IGNOU REGIONAL CENTER-07 DELHI 01
MOHAN ESTATE (SOUTH DELHI)
 Annexure-II

CERTIFICATE OF ORIGINALITY

This is to certify that the project titled “______________________________________

_____________________________________________________” is an original work of the

Student and is being submitted in partial fulfilment for the award of the Master’s Degree in
Business Administration of Indira Gandhi National Open University. This report has not been
submitted earlier either to this University or to any other University/Institution for the
fulfilment of the requirement of a course of study.

SIGNATURE OF SUPERVISOR SIGNATURE OF STUDENT

Place: Place:

Date: Date:
 Annexure-III
The remuneration bill has to
be submitted along-with the
submission of the Project
Report.

INDIRA GANDHI NATIONAL OPEN UNIVERSITY

STUDENT REGISTRATION & EVALUATION DIVISION
Maidan Garhi, New Delhi – 110068
REMUNERATION BILL FOR GUIDANCE OF PROJECT WORK

1. Programme Title : Master of Commerce

2. Name of Supervisor : …………………………………………………………………
3. Residential Address : …………………………………………………………………
…………………………………………………………………
…………………………………………………………………
4. Designation : …………………………………………………………………
5. Official Address : …………………………………………………………………
…………………………………………………………………
…………………………………………………………………
6. Telephone No. Off : ………………………… Res: ………………………………...

S.No. Project Enrolment No. Name of the Student Amount

Certified that I have guided the student for their Project Work.
Dated: ………………
Signature of the Supervisor ……………….
Note: The remuneration payable for guidance of Project Work is 300/- per student.
Certified that the above Project Supervisor was approved and recommended by the concerned
school of study and above class may be admitied.

Dr. Registrar/Asstt. Registrar Section officer Dealing Assistant

SOMS-IGNOU/P.O. 5T/September, 2012
Printed at : Akashdeep Printers, 20-Ansari Road, Darya Ganj, New Delhi-110002
CHAPTERISATION

CHAPTER NO1……………………..INTRODUCTION
CHAPTER NO2……………………..LITERATURE REVIEW
CHAPTER NO3……………………..LIMITATION
CHAPTRER NO4……………………OBJECTIVE
CHAPTER NO5………………………HYPOTHESIS
CHAPTER NO6……………………….REVIEW OF
LITERATURE
CHAPTER O7…………........................CONCLUSION OF
SUGGESTION
CHAPTER NO8………………………BIBLIOGRAPHY
SIGN OF THE STUDENT SIGN. OF THE SUPERVISOR

INTRODUCTION
What Are Financial Statements?
Financial statements are reports compiled by
businesses that detail the company's financial
activities and health. Financial statements are
often audited by government agencies and
accountants to ensure accuracy and for tax,
financing, or investing purposes.
The primary financial statements of for-profit
businesses include the balance sheet, income
statement, statement of cash flow, and statement
of changes in equity. Non-profit entities use a
similar set of financial statements, though they
have different names and communicate slightly
different information.
Renowned accounting educators Weygandt,
Kieso, and Kimmel define financial accounting as
“the process that culminates in the preparation of
financial reports on the enterprise for use by both
internal and external parties.”
Harrison and Horngren, prominent figures in
accounting literature, define financial accounting
as “a system that provides information to
individuals both inside and outside the
organization.”
The basic objective of these statements is to provide
information required for decision making by the
management as well as parties who are interested in the
affairs of the undertaking. A cash flow statement when
used along with other financial statements provides
information that enables users to evaluate changes in
net assets of a business, its financial structure (including
its liquidity and solvency) and its ability to affect the
amounts and timings of cash flows in order to adapt to
changing circumstances and opportunities.
The users of financial statements are investors,
employees, lenders, suppliers, creditors, customers,
government and public. In addition, these statements
reveal the business’s source of generating cash and
cash outflows. Financial institutions check the overall
condition of a business by analysing financial
statements before approving loans as they are
considered to be an indicator of business performance.
The financial statements essentially incorporate the
accompanying reports:
 Balance sheet
 Profit and Loss statement
 Statement of cash flow
 Income sheet

 BALANCE SHEET:
The balance sheet reveals the financial position of a
business, and so should be properly prepared in order to
maximize the amount of information conveyed to users.
This course assists the accountant by noting the various
presentation formats that can be used, as well as the
content and description of each line item within the
statement. It also discusses sample balance sheets from
several publicly-held companies, in order to show the
range of presentation possibilities.

PROFIT AND LOSS STATEMENT:

A profit and loss (P&L) statement, also known as an

income statement, is a financial statement that
summarizes the revenues, costs, expenses, and
profits/losses of a company during a specified period.
These records provide information about a company’s
ability to generate revenues, manage costs, and make
profits.
 STATEMENT OF CASH FLOW:

The cash flow statement is a part of a company's

financial statement that tracks its actual cash
movements, providing a clear picture of liquidity and its
financial lifeblood.

In additional, notes to the financial statement provide

the explanation and addition context for the figures,
ensuring the clarity and compliance with relevant
standards. These reports play a critical role in foster in
fostering trust, guiding strategic decisions and meeting
statutory and regulatory requirements.
 LITERATURE REVIEW

The main purpose of a literature review within

the context of research is to establish its
originality; that is, that the work proposed has
not already been done. Almost always
something related has been done; the review
organizes these, discusses them, and points out
their limitations, some of which will be
addressed in the research. A second purpose is
to place the proposed research in context, that
is, to show its importance within
widerproblemarea.This must be established
from the opinions of others, who define the
context and identify important unsolved
problems. This means existing literature on the
topic has been used. A third purpose is to
compare methodological approaches to the
research problem. There are almost always
several ways to address a research problem, and
here they are compared, in order to justify the
approach to be taken in the proposed research.
Note that this may combine aspects of several
previous approaches.

LIMITATION OF STUDIES

The study is based on secondary data collected

from the secondary data source, internet and
websites of various banks concerned. Therefore,
the quality of the study depends upon the
accuracy, reliability, and quality of secondary
data source. The published data is not uniform
 and not properly disclosed by the Airlines.
Analysis is limited for a period of seven years.
The limitation of study refers to the constraints
or weakness that could affect the reliability
validity or generalizability of its findings. These
may arise from various factors such as the scope
of the study, which could be restricted to a
specific geographical area, time frame or
population. Additionally, a small or non-
representative sample size might be hindering
the generalization of results to a larger
population.

OBJECTIVE
 To find out potentiality of selected
companies through current ratios.
 To check companies performance on the
basis of historical data.
  To study and examine there levance of
fundamental analysis in investment
decisions making process.
 To analyse which company is giving best
returns to the shareholders
 To analyses and compare the financial
position and performance of Tata Power
Limited.

HYPOTHESIS
Hypothesis is an assumption or concession made for
the sake of argument. It is an interpretation of a
practical situation or condition taken as the ground
for action. It is a tentative assumption made in order
to draw out and test its logical or empirical
consequences. A hypothesis in a scientific context is
a testable statement about the relationship between
two or more variables or a proposed explanation for
some observed phenomenon. In a scientific
experiment or study, the hypothesis is a brief
summation of the researcher's prediction of the
study's findings, which may be supported or not by
the outcome. Hypothesis testing is the core of the
scientific method.

REVIEW OF LITERATURE
A possible definition of a literature review is: "The
selection of available documents on the topic, which
contain information, ideas, data and evidence written from
a particulars and point to fulfil certain aims or express
certain views on the nature of the topic and how it is to be
investigated and the effective evaluation of these
documents in relation to the research being proposed"
(Hart, Doing a literature review: releasing the social
science research imagination, 1998). This can only be
done in a structured and systematic way. The main
purpose of a literature review within the context of
research is to establish its originality; that is, that the work
proposed has not already been done. Almost always
something related has been done; the review organizes
these, discusses them, and points out their limitations,
some of which will be addressed in the research. A second
purpose is to place the proposed research in context, that
is, to show its importance within a wider problem area.
This must be established from the opinions of others, who
define the context and identify important unsolved
problems. This means existing literature on the topic has
been used. A third purpose is to compare methodological
approaches to the research problem. There are almost
always several ways to address a research problem, and
here they are compared, in order to justify the approach to
be taken in the proposed research. Note that this may
combine aspects of several previous approaches. Without
a literature review somebody will not be able to acquire
an understanding of the topic. The literature review is part
of somebody’s academic development and is needed to
become an expert in the field.

CONCLUSION AND SUGGESTION

Global recession had an effect on the growth of industry
but it was a short term phenomenon. The industry is
bouncing back. One factor favouring this point is that India
has become a hot destination for companies of diverse
nature to invest in. In spite of it being a tough year for all
the companies across the globe, Indian market has given
good performance as compared to other companies in the
world. A continuous effort at cost cutting and improving
productivity will help the companies in making reasonable
profits despite the impact of higher commodity prices and
weaker rupee. By analysing the companies with the help of
equity analysis, it has been revealed that this industry has
a lot of potential to grow. Sore commending investing in
company with no doubt is going to be a good and smart
option because this company is booming like never before
not only in India but all over the world. Long term
investors can include these toper companies in his
portfolio because the growth rates and earnings are good
compared to others stocks. Therefore investors can
include this in their portfolio to earn the higher return on
their investment.

BIBLOGRAPHY
 www.geektonight.com
 https://gyaanduniya.in/
 https://www.lenskart.com/
 https://www.equitymaster.com/