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Course Name (English)
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FINANCIAL STATEMENT ANALYSIS
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| Course Code |
FIN658 |
| Course Description |
This course deals with the application of tools and techniques in financial analysis in analyzing the company’s performance in investment, financing and operating activities. It covers the evaluation of company’s past financial performance and how its strategy is reflected in the past financial performance as a basis for decision making to enhance prospects and minimizing risks. |
| Transferable Skills |
independent and critical thinker |
| Teaching Methodologies |
Lectures, Case Study, Tutorial, Problem Based Learning (PBL), Discussion, Presentation, Small Group Sessions , Self-directed Learning |
| CLO |
| CLO1 |
Evaluate the key financial statement and its roles of company’s financial performance and position. (PLO6) |
| CLO2 |
Demonstrate effective verbal and written report through the application of financial statement analysis. (PLO5) |
| CLO3 |
Demonstrate information retrieval and management skills in financial statement analysis. (PLO7) |
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| Pre-Requisite Courses |
No course recommendations |
| Topics |
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1. 1. Overview of Financial Statement Analysis
1.1) Business analysis
1.2) Financial statements – Basis of analysis
1.3) Financial statement analysis preview
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2. 2. Financial Reporting and Analysis
2.1) Reporting environment
2.2) Nature and purpose of financial accounting
2.3) Introduction to accounting analysis
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3. 3. Financial Statements
3.1) Balance sheet
3.2) Income statement
3.3) Statement of shareholders’ equity
3.4) Statement of cash flows
3.5) The interrelationship of financial statements
3.6) Financial statement variation by type of industry
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4. 4. Basics of Analysis
4.1) Ratio analysis
4.2) Comparative financial statement
4.3) Common-size financial statement
4.4) Cash Flow Statement
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5. 5. Analyzing Operating Activities
5.1) Revenues and gains
5.2) Expenses and losses
5.3) Interest expense
5.4) Income taxes
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6. 6. Analyzing Investing Activities
6.1) Current assets
6.2) Non-current (Fixed) assets
6.3) Intangible assets
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7. 7. Analyzing Financing Activities
7.1) Current liabilities
7.2) Non-current (Long-term) liabilities
7.3) Shareholders’ equity
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8. 8. Financial Analysis
8.1) Cash flow analysis
8.2) Prospective analysis
8.3) Credit analysis
8.4) Equity analysis and valuation
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9. 9. Comprehensive Case Application
9.1) n/a
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| Assessment Breakdown | % |
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| Continuous Assessment | 60.00% |
| Final Assessment | 40.00% |
| Details of Continuous Assessment |
| Assessment Type |
Assessment Description |
% of Total Mark |
CLO |
| Assignment |
problem based learning |
30% |
CLO2
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| Case Study |
Problem based learning
case study |
20% |
CLO3
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| Test |
Test 1 |
10% |
CLO1
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| Reading List | | Recommended Text | - John J. Wild 2009, Financial Statement Analysis, 10 Ed., , MC Graw Hill. [ISBN: ]
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| Reference Book Resources | - Stephen H. Penman 2001, Financial Statement Analysis & Security Valua, Ed., , Mc Graw Hill. [ISBN: ]
- Lyn M. Froser 2004, Understanding financial statements, 7 Ed., , pearson Prentice Hall. [ISBN: ]
- Thomas R. Robinson 2004, financial statement Analysis A Global Per, Ed., , Pearson Prentice Hall [ISBN: ]
- Charles H. Gibson 2013, Financial Statement Analysis, 13 Ed., South-Western College Publishing.
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| Article/Paper List | This Course does not have any article/paper resources |
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| Other References | This Course does not have any other resources |
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