Balance Sheet Reporting Practiced by the Cse (Chittagong Stock Exchange)

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Faculty of Business Administration
Premier University, Chittagong
Bangladesh.

Term Paper on
Balance Sheet Reporting Practices by the Listed Companies of Chittagong Stock Exchange (CSE) Ltd.

Supervised By

Mrs. Fatema Johara,
Lecturer,
Department of Accounting,
Faculty of Business Administration,
Premier University,
Chittagong.

Submitted By:

Rituparna Paul Dutta
Program: B.B.A.
Semester: 8th
I.D.:0816112327
Batch: 16th (Major in Accounting)

Submission Date: The 16th October, 2012

Balance Sheet Reporting Practices by the Listed Companies of Chittagong Stock Exchange (CSE) Ltd.

Letter of Transmittal

16th October, 2012

Mrs. Fatema Johra,
Lecturer,
Department of Accounting,
Faculty of Business Studies,
Premier University,
Chittagong.

Subject: Submission of the Term paper

Dear Madam,
It’s a great pleasure for me that I the undersigned student of Premier University, Faculty of Business Studies, 16th Batch, Major in Accounting, bearing the ID: 0816112327, have got the opportunity to prepare my term paper on the enlisted companies of Chittagong Stock Exchange (CSE) Limited, completing my 4 years Graduation program and submit the final Term Paper to you. I would like to take this opportunity to thank you for the guidance and support you have provided me during the course of this report. Without your help, this report would have been impossible to complete.

I humbly beg your apology that due to some unavoidable circumstances I was not able to finish my work in due time. I am really sorry for this unwanted and unintentional delay.

Therefore I request you to accept my Term Paper on Balance Sheet Reporting Practices by the Listed Companies of Chittagong Stock Exchange (CSE) Limited.

Thank you again for your support and patience.

Yours sincerely

Rituparna Paul Dutta
16th Batch (Major in Accounting)
ID: 0816112327
Acknowledgement

I feel proud to bow down my head most respectfully to the Almighty God for blessing and enabling me to complete the report on my term paper.

Prosperous conclusion of any course requires support from various personnel and I was fortunate to have that support, direction, and supervision in every aspect from my teacher, Chittagong Stock Exchange (CSE) Limited officials.

I like to express my deep sense of thankfulness to my guide of Term Paper Mrs. Fatema Johra, Lecturer, Department of Accounting, Faculty of Business Studies, Premier University, for her frank encouragement as well as guidance in preparing this report. Without her cordial guidance and right directions I won’t able to complete my term paper. She was so helpful to me. I express my greatest gratitude to her for her support in each step of this term paper.

I would like to thank Mr. Syed Sajid Husain, Chief Executive Officer of Chittagong Stock Exchange (CSE) Limited who made the door of the library of CSE wide open for me.

I also show my utmost gratitude to all the officials of library of the Chittagong Stock Exchange (CSE) Ltd. The speed and helpfulness of the officers really helped me in obtaining the necessary information in time.

Rituparna Paul Dutta

Executive Summary

This paper tries to find out balance sheet reporting practices by the listed companies in Bangladesh. Among the non-financial companies, the most widely used balance sheet style, Style 2 follows the equation as [NCA + CA = E + NCL + CL], (75 companies, 34.56%); followed by the style with equation [NCA + (CA – CL) = E + NCL], (33 companies, 15.20%) which represents the Style 6. Variation in balance sheet reporting is clearly absent in financial sectors like Banking, Financing, Leasing and Insurance (both life & general insurance) due to some regulatory requirements. The variation is strongly present in non-financial sectors, even within the sector. Variation in use of balance sheet style is very high in sectors like Electric...
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