FINANCIAL STATEMENT ANAYSIS

Course Description

The basic objective of this course is to consider the tools and techniques for the interpretation of Financial Statements. This course also aims in analyzing balance sheet and income statement, obtaining a result about the financial position of a company, evaluating the financial condition of a company in a sector, implementing horizontal and vertical analysis to the company, and evaluating the progress of a company by creating trend analysis are the basic topics of the course. On successful completion of this course, all students will have developed knowledge and understanding of: Measuring and Estimating Costs, Accrual-based Versus Cash-flow-based Performance Measures, The Analytical Income Statement and Balance Sheet.

FINANCIAL STATEMENT ANAYSIS

Evaluation Tools (Active Term)

Course outcomes

1. 01 financial statemen
2. 02 profitability analysis
3. 03 liquidity risk analysis
4. 04 decision making

Course Syllabus

Reference Books & Course Materials

1. 01 Subramanyam: Financial Statement Analysis, 11th Ed. International Edition, McGraw Hill

Learning Outcomes

1. L01 profitability analysis
2. L02 liquidity risk analysis
3. L03 decision making
4. L04 Review the primary financial statements SOLO 4
5. L05 Describe and apply the basic techniques of financial statement analysis SOLO 3
6. L06 perform profitability analysis, growth analysis, liquidity risk analysis, and decision making SOLO 4
7. L07 Explain the relationship between strategic business analysis, accounting analysis, and financial analysis SOLO 3

Program Outcomes

1. P01 PO1: Engaged in insightful thinking leading to self-learning and lifelong learning.
2. P02 PO2: Established a general knowledge of economics sufficient to work independently through specific learned techniques generated via individual efforts and study.
3. P03 PO3: Reached the required knowledge and skills to understand social, economic and legal issues both within national, international and global contexts and apply theoretical knowledge of economics to practice.
4. P04 PO4: Adopted the ability to critically evaluate, analyze and interpret information gathered through the use of related statistical software programs to suggest creative solutions for economic problems and make relevant economic decisions.
5. P05 PO5: Been aware of gathering and analyzing data through the application of appropriate technological tools in an ethical and safe manner in order to generate economic decisions and policy suggestions.
6. P06 PO6: Been equipped with conceptual and analytical skills essential for team-working and collaborations for economic decision making for a variety of economic concepts in national and global environment.
7. P07 PO7: Endowed with both oral and written communication skills within the economic field to effectively study and work in an international environment
8. P08 PO8: Been able to transfer theoretical knowledge to real life economic environment: to generate policies for microeconomic and macroeconomic problems faced by individuals, firms and governments at national, international and global context.
9. P09 PO9: Developed an ability to apply economic analysis to everyday problems in real world through the development of ethical perspectives and social responsibilities at work and in personal life.

Po-Lo Matrix