- COURSE OBJECTIVES
This course combines theoretical concepts underlying the presentation of financial statements with the practical techniques of financial analysis. In this course students will be exposed to a comprehensive financial statement analysis that integrates strategy, financial reporting, financial analysis and valuation, and the application of this framework to fundamental analysis. The course develops an accounting-based valuation framework that integrates a firm’s strategy, its financial performance, and its accounting credibility. Students will have access to concepts and knowledge about reporting strategy analysis and performance analysis and valuation. Many topics will be covered in this course, including examination of the components of the balance sheet, the income statement and the statement of cash flows; the techniques of computing ratios in preparation for financial statement analysis, interpret the ratios and study the limitations of ratio analysis; analyzing the efficiency, financial condition, profitability, liquidity, solvency and risk of a company using the ratio analysis.
- COURSE CONTENTS AND SCHEDULE
No. |
Contents |
Time Allocation |
Contribution to CLO |
|||
Hour(s) on the class |
Essays, exercise, Assignments… (3) |
Self-study with teacher’s tutorials (4) |
||||
Lecture (1) |
Practice, Seminar… (2) |
|||||
1-2 |
Chapter 1: Introduction to Financial Analysis |
4 |
2 |
3 |
15 |
CLO1, CLO5, CLO6, CLO7, CLO8, CLO9, CLO10, CLO11 |
3-4 |
Chapter 2: Understanding the Balance Sheet |
4 |
2 |
3 |
15 |
CLO2, CLO5, CLO6, CLO7, CLO8, CLO9, CLO10, CLO11 |
5-6 |
Chapter 3: Understanding the Income Statement |
4 |
2 |
3 |
9 |
CLO3, CLO5, CLO6, CLO7, CLO8, CLO9, CLO10, CLO11 |
7-10 |
Chapter 4: Ratio Analysis |
4 |
2 |
3 |
9 |
CLO4, CLO5, CLO6, CLO7, CLO8, CLO9, CLO10, CLO11 |
11-12 |
Group Projects |
4 |
2 |
3 |
9 |
CLO1. CLO2, CLO3, CLO4, CLO6, CLO7,CLO8, CLO9, CLO10, CLO11 |
13-14 |
Chapter 5: Understanding the Cash flow Statement |
6 |
3 |
6 |
16 |
CLO5, CLO6, CLO7, CLO8, CLO9, CLO10, CLO11 |
15 |
Revision |
4 |
2 |
2 |
9 |
CLO1. CLO2, CLO3, CLO4, CLO5, CLO6, CLO7,CLO8, CLO9, CLO10, CLO11 |
Total (hour) |
30 |
15 |
23 |
82 |
- COURSE ASSESSMENT
– Score ladder: 10
– Type of assessment
Form |
Content |
Criteria |
CLO |
Proportion |
|
Formative |
Attendance |
Class attendance |
The number of attendances and participation in lesson |
1,2,3,4,5,6,7,8,9,10,11 |
10% |
Midterm test |
Presentation |
+ A clear and deep analysis (2 points) + Has ability and evaluate any circumstances (5 points) + Various references used (1 points) + Clear language, quotations and valid use of references (2 points) Total: 10 points |
1,2,3,4,6,7,8,9,10, 11 |
30% |
|
Summative |
Final test |
Multiple choice questions and/or Assignment or Essay |
+ A clear and deep analysis (2 points) + Has ability and evaluate any circumstances (5 points) + Various references used (1 points) + Clear language, quotations and valid use of references (2 points) Total: 10 points |
1,2,3,4,5,6,7,8,9,10,11 |
60% |
|
|
|
Total: |
100% |