SUBMITTED TO:

Mohammad Salahuddin Chowdhury

Assistant Professor,

Department of Finance,

University of Dhaka.

Course Name: Financial Accounting and Reporting

Course Title: F-201

Submitted by: Group no: 02

Sl. No. Name ID No:

1. Al-Amin Khandakar 20-019

2. Pantho Sarker 20-033

3. Shahriar Md. Lukman 20-047

4. Gourav Roy 20-059

5. Md. Gulam Kibria 20-075

Department of Finance-20th Batch

University of Dhaka

DATE OF SUBMISSION: 21st June, 2015

Date of Submission: 11th May, 2014

 Letter of Transmittal

June 21, 2015

Mohammad Salahuddin Chowdhury

Assistant Professor,
Department of Finance,
University of Dhaka.

Subject: Submission of the report on “Financial Analysis of the Financial Statements of Dhaka
Bank Limited for the Year of 2014 on Accordance with BAS and BFRS.”

Dear Sir,

We are very delighted to inform you that, we have completed the report on “Financial Analysis
of the Financial Statements of Dhaka Bank Limited for the Year of 2014 on Accordance with BAS
and BFRS”, a study on the financial statements to make the financial analysis basing on the
BAS and BFRS existing in Bangladesh for partial requirement of the course. We enjoyed
preparing this report and it helped us to gain knowledge about the feasibility study of
Financial accounting and reporting. We are also very grateful for your kind help and advice
in completing the study. Moreover, in spite of some challenges, we have finished this task in
a friendly environment and the entire team worked very hard while preparing this report.

We aspire that this study will fulfill your suggestions and expectation. If you need any further
assistance to interpret this study, please inform us. It will be our pleasure to clarify your
questions.

Sincerely,
Group no. 02

ID No. Name Signature

20-019 Al-Amin Khandakar
20-033 Pantho Sarker
20-047 Shahriar Md. Lukman
20-059 Gourav Roy
20-075 Md. Gulam Kibria

2ndst year 1st Semester (20th batch), Section: A

Department of Finance,
University of Dhaka
 Acknowledgement

At first we would like to thank the mightiest and our parents. Without their blessing, we could not
have been successful in completing the study. We would like to thank our honorable course teacher of
Department of Finance, Mohammad Salahuddin Chowdhury for providing us such an opportunity to
prepare the Report on “Financial Analysis of the Financial Statements of Dhaka Bank Limited for the
Year of 2014 on Accordance with BAS and BFRS”. Without his helpful guidance, the completion of
this report was unthinkable. During our preparation of the report work, we have come to very
supportive touch of different individuals & friends and professionals who lent their ideas, time &
caring guidance to amplify the report’s contents. We want to convey our heartiest gratitude to them
for their valuable responses.
 Executive Summary

The report on “Financial Analysis of the Financial Statements of Dhaka Bank Limited for the Year of
2014 on According with BAS and BFRS” is done mainly to represent whether Dhaka Bank Limited
follows the BAS and BFRS properly or not. The financial analysis is mainly done to represent
whether the accenting treatments comply with BAS and BFRS or not.

That’s how to serve the above mentioned purpose, the report has been designed in a specific way to
better depict the analysis sequentially.

In the report, the inception has been done with the company overview of Dhaka Bank Limited. Here,
the mission, vision and other necessary topics have been discussed that may help do the financial
analysis.

After that, the consolidated and separate financial statements of Dhaka Bank Limited have been
discussed properly with due brief explanations.

The Compliance or non-compliance of the financial statements with brief explanation in the aspect of
theory and how the accounting treatments have been given have been discussed on the basis of the
BAS and BFRS.

In the subsequent part, an aggregate analysis has been done on the basis of the previously done short
analyses that represent the whole picture of DBL. It says that DBL maintains almost all the necessary
concerned BAS and BFRS.

At last, basing on the situation concerned and justifying the analysis, we have shown our effort in
providing a relevant set of recommendation applicable for Dhaka Bank Limited followed by a short
and brief conclusion.

It’s our ambition to submit the report and hope to make it reused in further future research on relevant
field as a source of trustable secondary data with impeccable perfection.
 Table of Abbreviation

BAS-> Bangladesh Accounting Standards

BFRS-> Bangladesh Financial Reporting Standards

IAS-> International Accounting Standards

IFRS: International Financial Reporting Standards

DBL-> Dhaka Bank Limited

SME-> Short and Medium Enterprises

SLM-> Straight Line Method

CBS-> Consolidated Balance Sheet

CIS-> Consolidated Income Statement

FS-> Financial Statements

CSCE-> Consolidated Statements of Changes in Equity

 Table of Figures

Figure No Figure Name

2.1
2.2
2.3
2.4
2.5
2.6
2.7
4.1
4.2
5.1
5.2
5.4
5.5
5.6
5.7
5.8
6.1
8.7
8.8
8.9