A STUDY ON COMPARITIVE STATEMENT PRACTICES OF TO ARYAPURAM CO-OPERATIVE URBAN BANK LTD RAJAHMUNDRY-AP
Barla Sujatha, MBA 2nd year
Email ID : sujathabarla56@gmail.com
And
Dr.R.Raja, MBA(Ph.D).
Assistant Professor
Department of Management Studies
Godavari Institute of Engineering and Technology (Autonomous)
Rajamahendravaram, Andhra Pradesh, India.
Email ID: rachagundlaraja@giet.ac.in
ABSTRACT
The banking sector in any economy plays a significant role in its growth and development. This paper is based on financial performance analysis of two leading banks of India. This paper aims to evaluate financial performance of The Aryapuram co-operative bank ltd on the basis of accounting ratios and also to study the functioning of the Indian banking system . In this paper different ratios of both the banks are compared. Capital adequacy ratio, debt equity ratio, leverage ratios, profit and loss account ratios, net interest margin ratio, return on equity and other ratios are used to compare the performance of both the banks. This research is based on the data collected from financial statements of the banks. The performance of both the banks are compared from the year 2019 to 2023. It is observed that performance of The Aryapuram co-operative bank ltd is in terms of ratio analysis but also in terms of customer satisfaction.The present study aims to identify the financial strengths and weakness of the Indian public sector by establishing relationship between the items of the balance sheet and profit and loss account. It is used to compare the current financial performance with the last five years and to study the existing financial position of the bank.The data used in this is secondary data through annual report. The data used in this study comparative balance sheet, common sized balanced sheet, that the current liabilities is higher than the current assets every year and suggesting to increase the current assets. And this study is conducted in the Aryapuram co-operative bank Ltd., for the study of the performance of the bank of last five years which is satisfactory.
