BBI FRA SYLLABUS
1) Preparation and Presentation of Corporate Final Accounts Reports for Trading,
Manufacturing and other Companies in Accordance with Companies act, 1995 (as Amended
from time to time) and for Banks in Accordance with Banking Regulations and for Insurance
Companies in accordance With Insurance Legislation
2) Study of Accounting Standards prescribed by the Institute of Chartered Accountants of India
relevant for compilation of above accounts.
3) Study of Accounting Policies from Annual Reports of Listed Companies, Banks and
4) (a) Study of disclosers by way of Notes from Annual Reports of listed Companies, Branches
and Insurance Companies. (b) Analysis and Interpretation of the Contents of Annual Reports
of Companies covering the following:-
(i) Chairman’s Statement.
(ii) Director’s Reports and Annexure.
(iii)Management Discussion and Analysis.
(iv)Corporate Governance Disclosures.
(v) Compliance Certificate in Corporate Governance Auditor’s Reports.
(vi)Annexure to Auditor’s Report including CARO Balance Sheet.
(vii) Profit and Loss Account.
(viii) Schedules Formatting Part of the Accounts.
(ix)Statement u/s 212 of the Companies Act, 1956.
(x) Balance Sheet Abstract.
5) Financial Analysis and Interpretation of Final Accounts using Tools of Financial
Management and Investment Analysis like Ratio Analysis, Fund Flows, Cash Flows, and
1. Corporate Financial Reporting
2. Financial Reporting of Banking Companies.
3. Preparation and Presentation of Final Accounts of Insurance Companies.
4. Accounting Standards
5. Study of Accounting Policies
6. Study of Disclosures and Annual Reports
7. Financial Analysis and Interpretation