A STUDY ON WORKING CAPITAL MANAGEMENT BETWEEN BHARTI

AIRTEL AND RELIANCE COMMUNICATION

PROJECT REPORT
Submitted to the Bharathiar University in partial fulfilment of the
Requirements for the award of the degree of
B.com (PROFESSIONAL ACCOUNTING)
Submitted by
KARTHIC.N
REG NO: 132AK0247
Under the guidance and supervision of
Mrs.N.RAMYA., MBA., PDGRM.,
Assistant Professor

DEPARTMENT OF COMMERCE WITH PROFESSIONAL ACCOUNTING

Dr. N.G.P. Arts and Science College
(A NACC Accredited Institution)
Affiliated to Bharathiar University
Kalapatti Road, Coimbatore- 641 048
March 2016

CERTIFICATE
 This is to certify that the project report entitled “A STUDY ON WORKING
CAPITAL MANAGEMENT BETWEEN BHARTI AIRTEL AND RELIANCE
COMMUNICATION” is a bonafide record work done by MS.RAMYA.K (Reg
No:132AK0267) and submitted in partial fulfilment of the requirement for the degree of
Bachelor of Commerce with Professional Accounting of Bharathiar University, Coimbatore.

--------------------- ---------------------------
Faculty Guide Head of the Department

--------------------------
Principal

Viva- Voice Examination held on ________________

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Internal Examiner External Examiner

DECLARATION
I hereby declare that the project report entitled “A STUDY ON WORKING CAPITAL
MANAGEMENT BETWEEN BHARTI AIRTEL AND RELIANCE
COMMUNICATION” submitted to Bharathiar University in partial fulfilment of the
requirement for the award of the degree of Bachelor of Commerce with Professional
Accounting is a record of original project work done by me during the period of study
supervision and under the guidance ofMrs.N.RAMYA., MBA., PDGRM., Assistant
Professor, Department of Commerce with Professional Accounting , Dr.N.G.P.Artsand
Science College, Coimbatore and it has not formed the basis for the award of any Degree /
Diploma / Associateship / Fellowship or other similar title to any candidate of any university.

Place : Coimbatore Signature of the Candidate

Date :

ACKNOWLEDGEMENT
 Any successful completion of task would be incomplete without the mention of the
people who made this possible with constant guidance and encouragement.

My deep sense of gratitude and sincere thanks to Dr.Nalla.G.Palaniswami, Chairman,

Kovai Medical Center Research and Educational Trust and Dr. Thavamani.D.Palaniswami,
Secretary, Dr.N.G.P Arts and Science College, Coimbatore for providing me an infrastructural
facility to carry out my project work.

My sincere thanks to Dr.P.R.Muthuswamy., MA., MBA., FDPM., (IIM-A).,

PGDMM., Ph,D., Principal, Dr.N.G.P Arts and Science College for giving me the permission
and opportunity to carry out this project work successfully.

I express my sincere thanks to Dr.P.Jayasubramanian., M.Com., M.Phil., MBA.,

PGDCA., Ph.D., Head of Department and department of Commerce with Professional
Accounting for providing me the necessary facilities to undergo this project work.

I greatly indebted thanks to my guide Mrs.N.RAMYA., MBA., PDGRM., Assistant

Professor, Department of Commerce with Professional Accounting for her valuable guidance,
advice, support and encouragement to complete this project successfully.

I extend my thanks to all the faculty members of our department for the kind Co-
operation.

I wish to express my love and affection to my parents for their support to complete this
project. I express my sincere thanks to my friends who were supporting me through this project.

CONTENTS
 PAGE
CHAPTER TITLE NO

List Of Tables

I Introduction And Design Of The Study

II Review Of The Literature

III History & Profile Of The Study

IV Data Analysis & Interpretation

V Summary Of Findings, Suggestions And Conclusion

Bibliography

Annexure

LIST OF TABLES

TABLE TITTLE OF TABLES PAGE

NO NO
4.1.1.(a) Table Showing the Current Ratio of BhatiAirtel
4.1.1.(b) Table Showing the Current Ratio of Reliance Communication
4.1.2.(a) Table Showing the Liquid Ratio of BhartiAirtel
4.1.2.(b) Table Showing the Liquid Ratio of Reliance Communication
4.1.3.(a) Table Showing the Absolute Liquid Ratio of BhartiAirtel
4.1.3.(b) Table Showing the Absolute Liquid Ratio of Reliance Communication
4.1.4.(a) Table Showing the Profitability Ratio of BhartiAirtel
4.1.4.(b) Table Showing the Profitability Ratio of Reliance Communication
4.1.5.(a) Table Showing the Working Capital Ratio of BhartiAirtel
4.1.5.(b) Table Showing the Working Capital Ratio of RelianceCommunication
4.1.6.(a) Table Showing the Debtor Turnover Ratio of BhartiAirtel
4.1.6.(b) Table Showing the Debtor Turnover Ratio of RelianceCommunication
4.1.7.(a) Table showing the average collection period of bharti airtel
4.1.7.(b) Table showing the average collection period of reliance comunication
4.2.1 Table Showing the T-test Analysis of BhartiAirtel and Reliance
Communication between Profitability and Working Capital Ratio

CHAPTER I
INTRODUCTION AND DESIGN OF THE STUDY

CHAPTER II
REVIEW OF LITERATURE

CHAPTER III
HISTORY OF THE COMPANY

CHAPTER IV
DATA ANALYSIS AND INTERPRETATION
CHAPTER V
FINDINGS, SUGGESTIONS AND CONCLUSION
BIBILIOGRAPHY
 ANNEXURE

BIBILIOGRAPHY
Books
 Dr.N.S. Nagarajan andDr.K.Kaliyaperumal, research methodology(2008).
 Reddy T.S.Hari Prasad reddy .n, management accounting, Chennai
murugampublication(2011).
 Maheswari S.N, principles of management saccounting new delhi, sultan chand&sons
(2010)
 Srinivasan, management accounting, sultan chand& sons(2013)

Journals
 Dr,(Mrs) Asha Sharma, A Comparative Study On Working Capital Management
Between Public & Private Sector Steel Companies In India, International Journal Of
Management And Social Science Research, Volume 2 ,No.4,April 2013 ,ISSN:2319-
4421.
 T.ChandrBai, A Comparative Study On Working Capital Management Of Indian
Electrical Equipment Manufacturers, International Journal Of Multidisciplinary
Research, Volume 2, Issue 8, December 2011,ISSN:2231-57880,PP:460-469.
 M.DhilsathBegam, A Study On Working Capital Management Of V.K.S.M. Cotton Mils
And Shree Balaji Spinning Mills,Volume 2, Issue -4, 2014, ISSN:2319-5479,PP:46-48.
 Guru Jambhshwar, A Comparative Study Of Working Capital Management Of Infosys
And Tata Consultancy Service Ltd, Global Research, Volume 2, Issue:12 December 2013,
ISSN:2277-8190,PP:102-105.
 Jinesh Shah, Working Capital Management Of Cadila Health Care Ltd, International
Multidisciplinary Research Journal, Volume-7, Issue-2 February-2015, ISSN:2349-
7637,PP:1-7.
 KalpesgB.Gelda, A Comparative Study On Working Capital Management Of ICICI And
HDFC Banks, International Journal For Research In Management And Pharmacy, Volume
2,Issue 5. May 2013, ISSN:2320-0901,PP:8-12.
 Prof. Kalpesh P Prajapati, A Comparative Study On Working Capital Management Of
Selected Steel Companies In India” Asian Journal, Volume 2, Issue 7 July, 2012,
ISSN:2249-7309, PP:235-252.
 Dr.S.P.Mathur, Working Capital Management Of Rajasthan Co Operative Dairy
Freedom Ltd In India, International Journal For Technology Enhancements And
Emerging Engineering Research, Volume 2,Issue 10,ISSN:2347-4289,PP:81-86.
 Mahdi Moradi, A Comparison Of Working Capital Management Of Chemical And
Medicine Listed Companies In Tehran Stock Exchange, International Journal Of
Business And Behavioural Sciences, Volume 2,No:5, May 2012, Pp:62-78.
 MamtaPatidar, An Analyses Of Working Capital Management Of Nahar Spinning Mills
Ltd, ShodhAnusandhanSamachar .
 MansaviGumber, A Comparative Analysis Of Management Of Working Capital In
Fertilizer Industry, International Journal Of Innovations In Engineering And Technology,
Volume.1,Issue 2 August 2012 ,ISSN:2319-1058, PP:83-89.
 OlawaleLuqman Samuel, A Comparative Analysis On Working Capital Management Of
Brewery Companies, International Journal For Financing And Accounting, Volume
3,No.6, 2014, PP:356-361.
 Promila, Working Capital Analysis In Sugar Mills A Comparative Study” Indian Journal
Of Research, Volume 1,Issue:2 February 2012, ISSN:2250-1991,PP:18-19.
 Dr Sachin Chavan, Management Of Working Capital In Automotive Industry,
Pezzottaite Journal, Volume 4 Issue 1,January-March 2015 ,ISSN: 2319-9059, PP: 1522-
1527.
 Viktor kovelskiy, A Comparative Analysis Of Working Capital Management Of Msmes
In India, Wseas Transaction On Business And Economics, Volume 12, 2015, E-
ISSN:224-2899, PP:289-305.
Websites
 http://www.airtel/history
 http://www.reliance history
 http://www.moneycontrol.com/airtel/fiancialstatements/accounts
 http://www.moneycontrol.com/reliance/fiancialstatements/accounts