PROJECT REPORT

ON
“A STUDY ON FINANCIAL STATEMENT WITH RATIOS OF
PULAKODE SERVICE CO-OPERATIVE BANK”
BY
JAIN ELIYAS
(1HK20BA012)

SUBMITTED TO
VISVESVARYA TECHNOLOGICAL UNIVERSITY, BELAGAVI
IN PARTIAL FULFILMENT OF THE REQUIREMENT FOR THE AWARD OF
THE DEGREE OF “MASTER OF BUSINESS ADMINISTRATION”

UNDER THE GUIDENCE OF:

INTERNAL GUIDE: EXTERNAL

Prof NALINI KANTHA .A Mr JACOB GEORGE
MBA Department Secretary
HKBK Collage Pulakode Bank
Bangalore Thrissur dist, kerala

HKBK COLLEGE OF ENGINEERING

DEPARTMENT OF MANAGEMENT STUDIES
BENGALURU-560045
 OCTOBER- 2021

DECLARATION
I JAIN ELIYAS, hear by declares that the project report titled “ A STUDY
ON FINANCIAL STATEMENT WITH RATIOS OF PULAKODE SERVICE
CO-OPERATIVE BANK” Thrissur district, Kerala was prepared by me for partial
fulfillment of the requirements for the award of the degree of MBA (MASTER OF
BUSINESS ASMINISTARTION) under VISVESVARAYA TECHNOLOGICAL
UNIVERSITY, BELAGAVI.

I declare that this project report was done by me under the guidance of project
internal guide Prof. Nalini kantha , Asst. Prof, MBA Department, HKBK college of
engineering and external guide Mr. Jacob George, secretary, Finance and accounting
executive, Pulakode service cooperative Bank , Thrissur , Kerala . The project report
was prepared based on 4-weeks of organizational study as per university requirement.

I also hear by declare that this report is based on the original study undertaken by me
and has not been submitted for the award of any degree/diploma from any other
University/Institution.

Place : Bangalore

Date : Signature of the student

 ACKNOWLEDGEMENT

I would like to express my special thanks of gratitude to the founder and

chairman of HKBK College of engineering, Sri C.M IBRAHIM, former union
minister, and also to the director of the college Mr. C.M FAIZ MOHAMMED for
providing me with facilities to do my project.

I am highly indebted to the principal Prof . Hussain Ahmad for his

continuous support and guidance in completing my project work.

I am thankful to Dr Jerry john, Asst. prof., HOD, Department of

management studies, HKBK college of engineering, for her valuable advice and
cooperation for carrying out the project work.

I owe my deep gratitude to my faculty and internal project guide Prof. Nalini
kantha , Department of management studies for her guidance till the completion of
the project.

I respect and thank Mr Jacob George, Finance and Accounting executive,

PULAKODE SERVICE COOPERATIVE BANK for providing me an opportunity to
do organization study in the Pulakode service co-operative bank and giving all
support and guidance, which made me complete the project duly. I am extremely
thankful to him for providing such a nice support and guidance, although he had busy
schedule managing the corporate affairs.

I am thankful to and fortunate enough to get constant encouragement, support

and guidance from all MBA faculties which helped me in successfully completing the
project .

At least but not the least I would to thank my family and friends for their
continuous help and support.

Place : Bangalore Jain Eliyas

 Executive summary

Finance is essential for every business enterprise to carry out its activities, because
finance is one of the basic needs of all kinds of modern economic activities. That is
why, the finance is called the lifeblood of every business enterprise. The different
financial institutions are Banks, Co-operatives, and Businesses etc. Nowadays
banking sector is tremendously developed with using modern technology.
Cooperatives are the part of banking sectors and these works on the basis of banks
only. Nowadays the co-operative banks are facing a high competition from the
nationalized banks in loans and advances. But the co-operatives bank that is
“Pulakode service co-operative bank” has clear mission and vision to make a good
profits and they issuing loans and advances too.

For running banking business initial capital is important. But after establishing to
run and expanding the organizations the Working capital is very important, The banks
getting working capital by accepting the deposits from public in different ways. Then
the bank will issue the same deposit amount to the public in the form of loans and
advances at a different interest rates. By this way the banks are making profit.
Generally the interest rate for deposit is less than the loans and advances.

The banks just act as an intermediary between the person who have the money
and the person who actually need it. The topic of the study is “Loans and Advances
Study at Pulakode service co-operative bank, Thrissur district , kerala”

The Internship was conducted at Pulakode service co-operative bank, Thrissur

district , kerala,

The Internship and project was conducted for the period of 5 weeks starting from 4th
April 2022 to 6th May 2022.

CHAPTER 1

INTRODUCTION
1.1: INTRODUCTION

Financial statement analysis is largely a study of relationship among the various

financial factors in business as disclosed by a single set of statements and a study
of the trend of these factors as shown in a series of statements. Financial Statement
Analysis is a method of reviewing and analyzing a company’s accounting reports
(financial statements) in order to gauge its past, present or projected future
performance. This process of reviewing the financial statements allows for better
economic decision making.

The main purpose of financial statement analysis is to utilize information about the
past performance of the company in order to predict how it will fare in the future.
Another important purpose of the analysis of financial statements is to identify
potential problem areas and troubleshoot those.

The main users of financial statements are the management, owners, investors,
creditors, government employees, customers and general public.

A co-operative bank is a financial entity which belongs to its members, who are at the
same time the owners and the customers of their bank. Co-operative banks are often
created by persons belonging to the same local or professional community or sharing
a common interest. Co-operative banks generally provide their members with a wide
range of banking and financial services (loans, deposits, banking accounts etc.). Co-
operative banks differ from stockholder banks by their organization, their goals, their
values and their governance. In most countries, they are supervised and controlled by
banking authorities and have to respect prudential banking regulations, which put
them at a level playing field with stockholder banks. Depending on countries, this
control and supervision can be implemented directly by state entities or delegated to a
cooperative federation or central body.
The present study deals with analysis of financial performance of a Cooperative Bank.
Pulakode service Co-operative Bank Limited is selected for the study. for analysing
the performance of the Co-operative Bank the data required or collected from the
organization and various techniques of measuring performance like ratio analysis &
statistical techniques have been applied to analyse and draw conclusion.

Internship is an opportunity that offers to a students to getting work experience in

particu1ar fie1d. It will he1ps to learn more about what is practical and why students
are benefit from them. An internship works at a company for a fixed period, usually 3
months. Some students wi1l have a part-time internship in which they work at the
office for some days or hours per week.

1.2: IMPORTANCE OF PROJECT:

It helps to students to work in a their interested field.

It helps students to apply their theoretical knowledge to a real world and to get a
va1uable experience which make them stronger candidates for future work

It can be an good way to try out a certain career. For instance, we may think that
we want a job in advertising after college, but after an internship, we may find
that its not for us; that is valuable insight that will help us to se1ect our future
path.

Nowadays colleges are count the internship as course credit. This is dependent on
college’s requirements, but usually, a 3 months long internship counts as a full
course credit to students to build their career.

1.3: EBNEFITS OF PROJECT:

 To enhance our skills

 To gain the leadership skills

 To get to know a community

 To increase in the social-relationship skills

  Provides help to career development

 Helps in gaining experience and self-confidence

 Helps in the development of the personality.

1.4: FINANCIAL SERVICES

Financial service are the main economic services offered by the finance industries,

which encompassed a b1arge range of business that manage money, and also credit
unions, banks, credit-card companies, insurance companies and so on. Financial
service providing companies are situated in all economically developed geographic
areas and 1eads to group in loca1, nationa1, regiona1 and internationa1 financia1
industries.

 Commercial banking services:

The word commercia1 is used to divide it from an investment bank. It is a type of

financia1 services which direct1y to a business raise money from other firms in the
form of bonds or stock instead of 1ending money

 Investment banking services:

 Capital market services: It underwriting the debt and equity and also helps
company dea1s and restructure the debt into structured finance products.

 Private banking: These banks generally provide more persona1 services,

such as wealth management and tax planning than normal retai1 banks.
These banks banking services specially to high-net-worth customers.

 Brokerage Services: It offers the buying and selling feci1ities for financia1
securities between a buyer and a seller by charging some brokerage.
 Foreign exchange service: These services are given by some banks and
specia1ist foreign exchange brokers in the world. Foreign exchange services
inc1udes:

 Currency exchange- where c1ients can buy and sell foreign currency bank
notes in their comfortable notes.

 Wire transfer- By using wire transfer the clients can transfer funds to

internationa1 banks.

 Remittance- The clients can send money back to their home country where
clients that are migrant workers.

 Investment services: Investment banking provide these financia1 services to

focus on creating capita1 through c1ient investment.

 Financial exports: A financia1 exports is a financial service which are provide

by a domestic bank to a foreign bank or individua1