INSTITUTE OF AERONAUTICAL ENGINEERING (Autonomous) Dundigal,Hyderabad -500043 MASTER OF BUSINESS ADMINISTRATION COURSE DESCRIPTION Course Title DATA MINING, WAREHOUSE AND VISULIZATION Course Code CMB59 Program MBA Semester IV Course Type Elective Regulation IARE–PG21 Course Structure Theory Practical Lectures Tutorials Credits Laboratory Credits 4 - 4 - - Course Coordinator Ms.L.Sainath Yadav, Assistant Professor I. COURSEOVERVIEW: The MBA course on Business Data Mining, Warehouse, and Visualization provides students with a comprehensive understanding of the strategic importance of data in modern business decision-making. The course covers fundamental concepts and techniques related to data mining, emphasizing the extraction of valuable insights from large datasets to inform business strategies. Students learn the principles of data warehousing, exploring how to efficiently store, organize, and retrieve data for analysis. Additionally, the course delves into advanced visualization techniques, equipping students with the skills to communicate complex data findings effectively. Through practical applications and case studies, students gain hands-on experience in leveraging data to enhance organizational decision-making, ultimately preparing them to navigate the data-driven landscape of contemporary business environments. II. COURSEPRE-REQUISITES: Level Course Code Semester Prerequisites PG CMBC19 I Management Information Systems III. MARKSDISTRIBUTION: Subject SEE Examination CIA Examination Total Marks Data Mining, Warehouse And Visualization 70 Marks 30 Marks 100 IV. DELIVERY/INSTRUCTIONALMETHODOLOGIES: ✔ Chalk &Talk ✘ Quiz ✔ Assignments ✘ MOOCs ✔ LCD/PPT ✔ Seminars ✘ Mini Project ✔ Videos ✘ Open Ended Experiments V. EVALUATION METHODOLOGY: The course will be evaluated for a total of 100 marks, with 30 marks for Continuous Internal Assessment (CIA) and 70marks for Semester End Examination (SEE).Out of 30 marks allotted for CIA during the semester, marks are awarded by taking average of two CIA examinations or the marks scored in the make-up examination. Semester End Examination (SEE): The SEE is conducted for 70 marks of 3 hours duration. The syllabus for the theory courses is divided into FIVE modules and each module carries equal weight age in terms of marks distribution. The question paper pattern is as follows. Two full questions with “either‟ or ‟choice” will be drawn from each module. Each question carries 14 marks. There could be a maximum of two sub divisions in a question. The expected percentage of cognitive level of the questions is broadly based on the criteria given inTable:1. Table1: The expected percentage of cognitive level of questions in SEE. Percentage of Cognitive Level Blooms Taxonomy Level 10 % Remember 30 % Understand 20 % Apply 20 % Analyze 10 % Evaluate 10 % Create Continuous Internal Assessment (CIA): CIA is conducted for a total of 30 marks (Table 2), with 25 marks for Continuous Internal Examination (CI

1. Ratio analysis
Meaning of Ratio: It is an arithmetical expression of relationship between two interdependent or related
items.
Ratio analysis is a process to scrutinise and compare financial data of a company using its financial
statements.
It is a study of relationship among various financial factors in a business.
ii. It is a technique of analysing the financial statements with the help of accounting ratio.
iii. It is a process of determining and interpreting relationships between items of financial statements to
provide a meaningful understanding of the financial performance and position of an enterprise.

2. Objectives of Ratio Analysis:
i. It simplifies understanding of financial information presented in the financial statement.
ii. ii. It helps in determining short-term and long-term solvency of the business.
iii. iii. It helps in assessing the operating efficiency of the business.
iv. iv. It analyses profitability of the business.
v. v. It helps in comparative analysis which can be either intra-firm or inter firm comparisons.

3. Advantages of Ratio Analysis:
i. Tool for analysis of Financial Statements: It helps the users of financial statements to analyse the financial
position of an enterprise. Such users can be bankers, investors, creditors, etc. who are concerned about the
performance of an enterprise.
ii. Simplifies Accounting Data: It simplifies understanding of accounting information presented in the financial
statement. Calculation of ratios summarises briefly the results of detailed and complicated information.
iii. Assessment of Operating Efficiency of Business: Operating efficiency can be determined by assessing and
evaluating liquidity, solvency and profitability of an enterprise. Calculation of ratios helps in determining and
evaluating such aspects.

4. Advantages of Ratio Analysis:
Assists in Forecasting: Calculation, analysis and comparison of ratios helps in business planning and
forecasting. This is because the trend of ratios being calculated acts as a guide for future planning.
v. Identifies Weak Areas: Calculation and analysis of various ratios help to identify and interpret the
favourable and unfavourable ratios which can are used to identify the weak areas or unfavourable factors in
the enterprise. Enterprise can then work upon such areas or factors to improve the performance.
vi. Facilitates Inter-firm and Intra-firm Comparison: When a firm compares its performance with that of
other firms or with its industry standards in general, it is known as Inter-firm Comparison or Cross Sectional
Analysis. On the other hand, if the performance of different units is belonging to the same firm is to be
compared, it is known as Intra-firm Comparison. Accounting ratios are widely used for such comparisons.

5. Limitations of Ratio Analysis
i.Reliability of Ratios: Since, ratios are calculated based on the financial information, if the information available is not
correct ratios calculated using such information will also be incorrect. Therefore, such ratios are not completely
reliable to make any future decisions for an enterprise.
ii. Only Quantitative Factors considered: Calculation of ratios takes into consideration only quantitative factors and all
the related qualitative factors are ignored, which may be important for future decision making of an enterprise.
iii. No Standard Ratio: In order to determine whether a ratio is favorable or adverse, there should be a standard with
which the ratio can be compared. However, there is no single standard against which the ratio can be compared.
iv. Non Comparable: It is possible that different firms belonging to the same industry may follow different policies and
procedures for the purpose of accounting. The amounts computed using such different policies and procedures will
also be different. Therefore, ratios calculated by such firms will not be comparable as the information used in
calculating such ratios by the different firms is not the same.

6. Limitations of Ratio Analysis
v. Price Level Changes Ignored: It is necessary to understand that comparability of the ratios depends upon
the change in the price levels. However, such change in price levels is not considered in accounting variables
from which ratios are computed.
vi. Window Dressing: If the accounts are manipulated in order to window dress the financial performance
and position of the business, the information available for computing ratios will not be accurate. This will lead
to incorrect ratios being computed which in turn will affect the decisions taken based on analysis of such
incorrect ratios.
vii. Personal Bias: Since, preparation of financial statements is highly influenced by personal judgments,
accounting ratios computed based on such information is also not free from such limitation.

7. RATIOS
RATIOS
Absolute figures are valuable but they standing alone convey no meaning unless
compared with another. Accounting ratio show inter-relationships which exist
among various accounting data. When relationships among various accounting
data supplied by financial statements are worked out, they are known as
accounting ratios.
What is a ratio?
Ratio analysis is a means for financial analysis. Ratio is a mathematical
relationship between two accounting figures. They show the relationship between
two items in a more meaningful way which help us to draw certain conclusions.
Ratios may be used to compare the previous data, to compare one firm with
another firm etc. the ratios can be expressed as percentage or proportion or times
based on the nature of ratio.
Profitability
Ratios
Turnover
Ratios
Liverage
Ratios
Liquidity
Ratios
TYPES OF
RATIOS

8. RATIOS
LIQUIDITY RATIOS
Liquidity ratios express the ability of the firm to meet its short-term Obligations as when they become due. Creditors are
interested to know whether the firms is in a position to meet its commitments on time or not. These ratios help in identifying
the danger signals for the firm in advance. The important liquidity ratios are given below.
Current Ratio:- It is also called as working capital ratio. It is the ratio between current assets and current liabilities. The firm
is in comfortable position if its current ratio is 2:1. It means for every rupee of current liability, there should be two rupees
worth of current assets.
Current assets = Cash + cash in bank + marketable securities + short term investments + bills receivables +debtors +
inventory + stock + work-in-progress + pre-paid expenses + incomes receivable (accrued income) etc.
Current liabilities = Expenses payable + bills payable + creditors + short term loans + income tax to be paid + dividend
payable + bank overdraft + long term loans and debentures to be paid within one year + provision for tax + short term
advances etc.
Quick Ratio:- It is also called as working Acid test ratio or liquid ratio. It is the ratio between quick assets and current
liabilities. The firm is in comfortable position if its current ratio is 1:1. It means for every rupee of current liability, there
should be one rupee worth of quick assets. Quick assets can be converted into cash quickly.
Quick assets = All current assets except stock and prepaid expenses.

9. RATIOS

10. RATIOS
Land and buildings 50000 Plant and
machinery
100000
Furniture and fixtures 25000 Closing stock 25000
Sundry debtors 12500 Wages prepaid 2500
Sundry creditors 8000 Rent outstanding 2000

11. RATIOS
Land and buildings 50000 Plant and
machinery
100000
Furniture and fixtures 25000 Closing stock 25000
Sundry debtors 12500 Wages prepaid 2500
Sundry creditors 8000 Rent outstanding 2000

12. RATIOS
Capital 360000 Debentures 420000
Reserve fund 240000 Creditors 36000
Bank over draft 60000 Rent outstanding 6000
Provision for taxation 78000 Land and buildings 440000
Plant and
machinery
235000 Furniture and fixtures 140000
Motor vehicles 105000 Stock 60000
Sundry debtors 90000 Short term investments 75000
Cash at bank 30000 Cash in hand 25000
Given the following data, calculate current ratio and quick ratio

13. RATIOS
Given the following data, calculate current ratio and quick ratio

14. RATIOS
Given the following data, calculate current ratio and quick ratio

15. THANK YOU