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Syllabus: EKF 4110 - Financial Statement Analysis

This 3-credit course syllabus provides an overview of the Financial Statement Analysis course for bachelor's degree students in accounting. The course aims to teach students how to interpret financial statements to analyze a company's financial performance and cash flows. It covers ratio analysis, prospective analysis, cash flow analysis, and credit analysis. Students will be evaluated based on midterm and final exams, presentations, quizzes and participation. The course involves lectures, discussions, case studies and presentations.

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57 views6 pages

Syllabus: EKF 4110 - Financial Statement Analysis

This 3-credit course syllabus provides an overview of the Financial Statement Analysis course for bachelor's degree students in accounting. The course aims to teach students how to interpret financial statements to analyze a company's financial performance and cash flows. It covers ratio analysis, prospective analysis, cash flow analysis, and credit analysis. Students will be evaluated based on midterm and final exams, presentations, quizzes and participation. The course involves lectures, discussions, case studies and presentations.

Uploaded by

jaijohnk
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Syllabus

EKF 4110 – Financial Statement Analysis


Study Program: Bachelor Degree in Accounting
Economics and Business Faculty

Institut Keuangan Perbankan dan Informatika Asia Perbanas


Jalan Perbanas, Karet Kuningan, Setiabudi, Jakarta – 12940, Indonesia
Telp. 62-21-5252533, 5222501- 04, 5704376, 5704408, 5278788 - Fax. 62-21-5228460, 5222645
Website: www.perbanasinstitute.ac.id
SYLLABUS
I. SUBJECT CODE/CREDITS : EKF 4110/ 3 CREDITS
II. SUBJECT : FINANCIAL STATEMENT ANALYSIS
III. PROGRAM : BACHELOR DEGREE (S1) IN ACCOUNTING
IV. DESCRIPTION AND PURPOSE OF THE SUBJECT :
The subject discusses how to interpret the financial statement using techniques and assessments toward the company’s financial
performance based on management, owner, and creditor point of views. This subject also discusses the process of making cash-flow
statements. At the end of sessions, it is expected that students will able to comprehend and utilize financial statements to analyze any
business process.

EKF 4110 – Financial Statement Analysis Syllabus – S1 Accounting Page 1 of 5


V. PRE-REQUISITE(S):
1. Financial Management 2
2. Financial Management Lab

VI. REFERENCES:
1. Required Textbooks :
A. Subramanyam, K.R. & Wild, J.J. 2010. Financial Management Analysis. Book 1, 10th eds. Jakarta: Salemba Empat
B. Subramanyam, K.R. & Wild, J.J. 2010. Financial Management Analysis. Book 2, 10th eds. Jakarta: Salemba Empat
2. Other References:
A. Gitman, L.J.2006. Principles of managerial Finance. 11th eds. Pearson Education, Inc.
B. Titman, S., Keown, A.J., and Martin, J.D. 2011. Financial Management. 11th eds. Pearson Education, Inc.

VII. LEARNING METHODS:


Lecturing, Group Discussion, Questions and Answers, Case-Studies, Paper/Essay, Presentation

VIII. LEARNING EQUIPMENTS :


Whiteboard, Microphone, Internet, Overhead Projector (OHP), LCD Projector, and Computer

IX. ATTENDANCE:
Attendance is a must for students. Any attendances below than 80% will not be allowed to join the Final Test (UAS).

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X. EVALUATIONS:
1. Mid Test (UTS) : 30%
2.Participations, Presentations, and Quizzes : 25%
3.Final Test (UAS) : 45%

XI. SCORINGS:
Score 80 – 100 = A (Excellent)
Score 68 – 79 = B (Very Good)
Score 56 – 67 = C (Good)
Score 45 – 55 = D (Poor)
Score 0 – 44 = E (Failed)

EKF 4110 – Financial Statement Analysis Syllabus – S1 Accounting Page 3 of 5


XII. SEQUENCE OF LESSONS:

MEETINGS LESSONS REFERENCES CHAPTERS


(1) (2) (4) (5)
1 Review of Financial Report and Financial Report Analysis Subramanyam & Wild Chapter 1
2 Financial Report Analysis: Comparative and Vertical Subramanyam & Wild Chapter 1
3 Ratio Analysis: Liquidity, Capital structure, Solvability, Return Subramanyam & Wild + Gitman Chapter 1 + 2
on Investment (ROI)
4 Ratio Analysis: Operation Performance, Asset utility, and Subramanyam & Wild + Gitman Chapter 1 + 2
Market size
5 Prospective Analysis: Report on Profit and Loss Projection Subramanyam & Wild Chapter 1 & 9
6 Prospective Analysis: Projection of Balance Sheet Subramanyam & Wild Chapter 1 & 9
7 MID TEST
8 Cash-flow Analysis: Direct and Indirect method Subramanyam & Wild Chapter 7
9 Cash-flow Analysis: Method Shifts and Implications Subramanyam & Wild Chapter 7
10 Cash-flow Analysis: Direct and Indirect method Subramanyam & Wild Chapter 7
11 Return on Capital Investment: ROI and ROA Subramanyam & Wild Chapter 8
12 Return on Capital Investment: ROCE Subramanyam & Wild Chapter 8
13 Credit Analysis : Liquidity Subramanyam & Wild Chapter 10
14 Credit Analysis : Capital Structure & Solvability Subramanyam & Wild Chapter 10
15 FINAL TEST

EKF 4110 – Financial Statement Analysis Syllabus – S1 Accounting Page 4 of 5


Written By: Approved By: Agreed By:

Natali Justisia., MBA Atik Djajanti SE., M.Ak Dr. Wiwiek Prihandini., Ak.,MM
Lecturer Head of S1 Accounting Program Dean of Faculty of Economics and Business

EKF 4110 – Financial Statement Analysis Syllabus – S1 Accounting Page 5 of 5

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