@enfield
Sir, I tend to disagree, Your SOP is the first things the visa officer might look when he goes through your case. He is already bombarded with large sum of visa applications. The SOP speaks for it self why the person is interested in this course, what are his future plans ? Take an example, if a film making student is applying for an MBA, How will he convince the VO when he goes through his case ?
Secondly, Even if your have strong financial statements, How will that prove to the visa officer that the person will return to his home country, Isn't here the well explained SOP comes into action ?