NomorDok

: : :

FRM/KUL/01/02 03 1Oktober2008 7.5.1dan7

PEDOMANPENGAJARAN
ISO9001:2000

FORMULIR

NomorRevisi : Tgl.Berlaku KlausaISO

Madeby

Checkedby

Approvedby

Validby

1.september2008 JakaDarmawan,S.E.,M.Ak.,Akt JakaDarmawan,S.E.,M.Ak.,Akt Dr.H.LinYansyah,S.E.,M.Si

1. 2. 3. 4. 5. 6. 7.

Faculty StudyProgram Subject SubjectCode Prerequisite SubjectStatus CourseDeskription

: : : : : : :

8. Competency

Economics Accounting Strata :S1 AnalisysFinancialStatment KK5261 IntroductoryAccounting Compulsory This course provides conceptual understanding to students about the use of financial statement information and analysis techniques in the company in order to provide a picture of the company as well as to facilitate the management and other users to create planing, control, and strategic decision making in the future. : After attending and graduating this course, students are expected to: 1. Explain the definition, purpose, nature, limitations of financial statements and the parties who require financial reports 2. Explain the types and components of financial statements 3. Explain the financial statement analysis 4. Describes the analysis of liquidity ratios, solvency, activity, profitability, financial banks. 5. Describes the analysis and peggunaan source of working capital, credit, gross profit, and breakeven

9. ClassSchedule:

No 1

Topic Introduction financial report analysis

SubTopic

TextBook

Notes ClassDisscusion/Reading Control

BusinnesAnalisys KRSubramanyam,2009, Financialstatement JhonJWild,Financial Introduction financial statement StatementAnalisis analisys Financialreportenvironment The nature and purpose of accounting Profitconcept KRSubramanyam,2009, JhonJWild,Financial StatementAnalisis KRSubramanyam,2009, JhonJWild,Financial StatementAnalisis

Overview of Financial Statement Analysis

Financial Reporting and Analysis

Liability

Rent Contingenciesandcommitments QUIS Analyzing Financing Activities Currentasset Inventory Equity Investment Securities Merger Derivative Securities

4 5

KRSubramanyam,2009, JhonJWild,Financial StatementAnalisis KRSubramanyam,2009, JhonJWild,Financial StatementAnalisis KRSubramanyam,2009,

Analyzing Investing Activities

Analyzing Investing Activities: InterCorporate Invesment

Long-term Asset fixed assets

JhonJWild,Financial StatementAnalisis 8 9 Analyzing Operating Activities the fair value option Consolidation Cashflowratio Cashflowanalisys ROI Capitalanalisys Profitabilityanalisys Accrual Accountingfondation Definitioncredit Creditratio Creditanalisys Definitionequity valuation FinalTest Mid Test KRSubramanyam,2009, JhonJWild,Financial StatementAnalisis KRSubramanyam,2009, JhonJWild,Financial StatementAnalisis KRSubramanyam,2009, JhonJWild,Financial StatementAnalisis KRSubramanyam,2009, JhonJWild,Financial StatementAnalisis KRSubramanyam,2009, JhonJWild,Financial StatementAnalisis KRSubramanyam,2009, JhonJWild,Financial StatementAnalisis

10

Cash Flow Analysis

11

Return on Investment Capital & Profitability Analysis Prospective Analysis

12

13

Credit Analysis

14

Equity Analysis and Valuation

15 10. GradingPolicy: 1. Attendance 2. Homework&casestudy 3. ELearningassingment

(10%) (10%) (10%)

4. MidTest 5. FinalTest

(30%) (40%)

11. TextBook: 1. 2. 3. 4. 5. 6. 7. KRSubramanyam,2009,JhonJWild,FinancialStatementAnalisis,SalembaEmpat,Jakarta Kasmir,2008,AnalisisLaporanKeuangan,PTRajaGrafindoPersada,Jakarta AgnesSawir,2003,AnalisisKinerjaKeuangan&PerencanaanKeuanganperusahaan,GramediaPustakaUtama,Jakarta JoharArifin,2004,AnalisisLaporanKeuanganBerbasisKomputer,PTElexMediaKomputindo,Jakarta Jumingan,2008,AnalisisLaporanKeuangan,PTBumiAksara,Jakarta JamesO.Gill,2004,DasardasarAnalisisLaporanKeuangan,CrispPublications,Inc.,Jakarta MamduhM.HanafidanAbdulHalim,2003,AnalisisLaporanKeuangan,UPPAMPYKPN,Yogyakarta