ANDALAS UNIVERSITY, ECONOMIC FACULTY

ACCOUNTING DEPARTMENT, POST GRADUATE STUDIES

COURSE SYLLABUS
COURSE TITLE : ANALISYS OF FINANCIAL STATEMENT AND
FINANCIAL INFORMATION SEMINAR
LECTURER : Dr. Suhairi, SE, Msi, Ak
Dr. Asniai, SE, MBA, Ak, CA,CSRA
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BP3P
LECTURE SC4EDULE : M(n5a6, ,-.-* 7 ,/.-*
INTRODUCTION AND COURSE OBJECTIVE:
This course develops and uses tools of fnancial analysis to evaluate the performance and
assess the value of companies in an industry context and government organization. The
course covers various valuation approaches and fnancial analysis needed for project and
organization valuation. You will learn to assess an organization and whether it is creating
value for stakeholders. This will involve applying tools of fnancial analysis and several
valuation methodologies to evaluate a companys and government organization strategic
and competitive positioning, fnancial performance, and strategic alternatives. n
important aspect of this course will !e to !ridge fnancial theory and practice with
valuation, capital structure analysis, and organizations strategy in the context of real
world implications.
This course covers the theory and practice of corporate and government fnance and
valuation. You need the theory to understand why companies and fnancial markets
!ehave the way they do. This course will show you how managers, o"cers and analysts
use fnancial theory to solve practical pro!lems. #ur coverage of the material is designed
to allow you to !ecome comforta!le with the fundamentals so that you can improve your
profciency in participating in future fnancial and strategic discussions within a company
or organization and with external analysts and service providers. mong the course
goals$
To give you the capacity to understand the theory and apply techni%ues in
corporate and government organizations fnance and valuation.
To develop your analytical skills and communication strategies for discussing
fnancial analysis and valuation.
To give you the !ig picture of valuation, so you can understand how things ft
together.
To expose you to the language of fnancial analysis and valuation.
LEARNING OBJECTIVES:
Following completion of the course students will be capable of:
Financial Statement Analysis
&aining profciency in fnancial statement analysis and evaluation of performance
metrics. 'eviewing and assessing a frms fnancial statements utilizing
performance ratios, historical analysis, strategic analysis and overall market
assessment of a frm and government organization. This includes evaluating the
degree to which a frms fnancial statements capture the underlying !usiness
reality. 'ecognizing accounting distortions and(or earnings manipulation and
restating fnancials for purposes of analysis. ssessing )ong Term *arnings and(or
+ash ,low -otential$ ,orecasting a frms fnancial performance. This includes
assessing frms future earning potential and fnancial health .assessing growth,
value drivers and risks/.
Using Valuatin !" Decisin #a$ing
0tilizing and interpreting fnancial data and applying valuation techni%ues to make
decisions a!out courses of action for a frm and government organization. 1aluing
companies using various valuation models and assessing a frms !usiness and
competitive strategy and whether it is creating value for shareholders. 2t is also
applica!le to government organization. 1aluing government organization using
various valuation models and assessing the organization can create value of the
government organization for the !enefts of citizen.
COURSE ASSESS#ENT:
In%i&i%ual Assignment '() *c+a,te" ,"esentatin an% a"ticle "e&ie-.
Class /a"tici,atin 0()
G"u, /"1ect '()
#i%te"m E2am '3)
Final E2am '3)
REFERENCES:
#ain Re!e"ences:
1. John J. Wild dan K. R. Subramanyam, (2009), Financial Statement Analyi, !nternational
"dition# (S)
2. $ahmudi, 200%, (200%), Analii &a'oran Keuan(an )emerintah *aerah, +)) S,!$ -K)..
Su88(rin$ Re!e"ences:
1. )ale'u, /ealy and 0ernanrd., (2001), 0uine Analyi 2 3aluation, 4
nd
"dition, South
Wetern ())
2. $orro5, 3incent., (1991), /andboo6 o7 Financial Analyi 7or 8or'orate $ana(er, )rentice
/all ($)
4. -oun( and 9: 0yrne., (2001), "3A and 3alue 0aed $ana(ement, A )ractical ;uide to
!m'lementation, $c;ra5 < /ill (-)
B. COURSE SYLLABUS
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