I must agree with the other reviewers of Sengupta’s very weak effort.
This book is overly simplistic and of very little use to any true financial professional.
For an excellent overview of financial modeling in general, look at Ragsdale 5e or The Art of Modeling with Spreadsheets by Powell of the Tuck School.
For excellent treatment of robust financial statement analysis and valuation, look at Penman 4e, McKinsey 4e, or Damordaran on Valuation.
For utilizing Excel for general Corporate Finance applications, look at Financial Modeling Benninga 3e or Benninga’s Principles of Finance with Excel.
For an excellent treatment of how powerfully VBA can be utilized in general financial modeling, look at A Fast Track to Structured Finance by William Preinitz or Evan Tick’s similar title.
In my opinion, both are an excellent value and provide a tremendous learning experience for the serious student or practionier.
There are many far more useful texts than Sengupta’s.
Save your money and do not purchase this title unless you are a true novice and very new to financial statements and/or Excel.