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    Department of Business Administration: Course Description

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    Sadia Farah
    This 3-credit course analyzes financial statements to identify relevant financial data for decision making. The course objectives are to understand key financial statements, interpret business activities, develop ratio analysis skills, and evaluate company performance. Students will learn components of income statements, balance sheets, and cash flows, apply analytical techniques, and prepare common size statements. Assessment includes quizzes, assignments, projects, and exams.

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    Department of Business Administration: Course Description

    Uploaded by

    Sadia Farah
    25 views4 pages
    This 3-credit course analyzes financial statements to identify relevant financial data for decision making. The course objectives are to understand key financial statements, interpret business activities, develop ratio analysis skills, and evaluate company performance. Students will learn components of income statements, balance sheets, and cash flows, apply analytical techniques, and prepare common size statements. Assessment includes quizzes, assignments, projects, and exams.

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    This 3-credit course analyzes financial statements to identify relevant financial data for decision making. The course objectives are to understand key financial statements, interpret business activities, develop ratio analysis skills, and evaluate company performance. Students will learn components of income statements, balance sheets, and cash flows, apply analytical techniques, and prepare common size statements. Assessment includes quizzes, assignments, projects, and exams.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    25 views4 pages

    Department of Business Administration: Course Description

    Uploaded by

    Sadia Farah
    This 3-credit course analyzes financial statements to identify relevant financial data for decision making. The course objectives are to understand key financial statements, interpret business activities, develop ratio analysis skills, and evaluate company performance. Students will learn components of income statements, balance sheets, and cash flows, apply analytical techniques, and prepare common size statements. Assessment includes quizzes, assignments, projects, and exams.

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    Department of Business Administration


    Course Title: Analysis of Financial Statement
    Course Code: FIN 641
    Pre-requisite Courses: Financial Management and Policy
    Credit Hours: Three (3)
    Semester: Four (4)
    Degree: BBA Program

    Course Description:
    This course develops basic skills in financial statement analysis needed to identify and analyze
    the relevant financial data used in a variety of decision contexts e.g., equity valuation,
    forecasting firm-level economic variables, distress prediction and credit analysis.

    Business uses financial statements as the primary means to communicate financial information to
    parties outside the organization. This financial statement is prepared in partnership as well as in
    company. Cash flow plays a vital role in company financial statement to understand how
    company is generating and using cash resources. Managers in business have to analyze and
    understand the financial performance and strength of their company. For this purpose they take
    help from financial statement analysis.

    Course Objectives:
    This course has been designed keeping the following objectives in mind:

    1. To enable student to understand the key role of Financial Statement (Income Statement,
    Balance Sheet, statement of Cash flow and Owner’s Equity Understand and discuss the
    fundamental concepts of Finance
    2. To enable student to understand component of Income Statement, Balance Sheet and
    Cash flow statement
    3. To enable student to interpret various business activities with the support of reports
    published by company
    4. To enable student to develop a sound knowledge of various ratios used in analysis of
    company
    5. To enable student to have a sound idea of various regulatory authorities
    6. To enable student to develop a concept of disclosures and financing liabilities
    7. To enable student to evaluate company performance from investor, creditor point of view

    Learning Outcomes:
    After completing this course a student will be able to:

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    1. Explain and discuss the key role of Financial Statement


    2. Apply various techniques to compare firm performance
    3. Demonstrate the use of various ratios to evaluate company performance.
    4. Can prepare common size income statement and balance sheet
    5. Apply ratios that will help to evaluate various functions of company like assets
    utilization, liquidity position, capital structure etc.
    6. Demonstrate the use of analysis techniques to evaluate company overall performance.

    Teaching Methodology:
    Teaching at Iqra University is learner oriented. Students are involved in lectures, assigned
    readings, reference readings, exercises, case studies, presentations, and class discussions. In the
    same way, grading tends to focus on the students’ overall performance and participation in the
    classroom activities.

    Code of Conduct:
    Students have to follow the rules stated below to avoid a failing grade in the course:
     Understand and follow the University policy regarding attendance.
     Arrive in and leave the classroom strictly on time. Late arrival will be marked as absence.
    If you leave the classroom in the middle of a session even for a short while, you will be
    marked absent.
     Keep your cell phone off during the class.
     Do the assigned readings for a class before coming to the class.
     Maintain a disciplined, cordial, and respectful attitude towards the teacher and your
    fellow students.
     Submit your homework on the due date before the class begins.
     Do not plagiarize from books, journals, or the internet.
     Do not cheat (make someone else do your work or present work for some other course as
    work for this course).
     The teacher’s decisions about marks and grade will be final.

    Course Contents:

    Week Topics to be covered Remarks


    1.  Financial Statement Analysis-An
    Introduction.
     Financial Reporting Mechanics.
     Financial Reporting Standards.
    2  Financial Reporting Mechanics.
     Understanding the concept of Income
    Statement.
     Multi-Step Income Statement.
     Accounting Treatment of Income
    Statement.
    3.  Accounting Treatment of Income QUIZ

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    Statement.
     Interpretation of Income Statement.
     Understanding the concept of Balance
    Sheet.
     Explain the measurement bases,
    historical cost and fair value.
    4.  Understanding the concept of Balance
    Sheet.
     Classification of balance sheet accounts. Assignment
     Classification of Owner’s Equity
     Case study
    5  Interpretation of Balance Sheet.
     Understanding the concept of Cash flow
    Statement.
    6.  Understanding the concept of Cash flow
    Statement.
    Assignment
     Free Cash flow analysis.
     Interpretation of Cash flow Statement.
    7.  Financial Analysis Techniques.
     Critical overview of income statement
    and balance sheet.
    Assignment
     Qualified Accounts versus audited
    approved accounts
     Case study
    MID-TERM EXAMINATION
    8.  Understanding and interpretation of
    Financial Analysis Techniques.
     Problems using corporate practical QUIZ
    examples and case study.
     Corporate Earning.
    9  Concept of Inventories.
     Classification of inventories.
     Inventories Accounting Treatment.
    10.  Understanding the concept of Long
    Lived Assets.
     Effects of Capitalization. QUIZ
     Long Lived Tangible Assets.
     Case study
    11.  Understanding the concept of Income
    taxes.
    Assignment
     Understanding of Long term liabilities.
     Interpretation of Long term liabilities.
    12.  How to read annual reports and its
    QUIZ
    interpretation on industry specific.

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     Case-study
    13 Case study: selected company from market

    14 Project Presentation

    15. Project Presentation

    FINAL EXAMINATION

    Rescheduling of Class:
    The teachers at Iqra University are very particular about taking their classes, but in case of an
    emergency, an alternate teacher may conduct the class. Students are informed through SMS in
    case of rescheduling of a class.

    Grading Policy:

    ‘A’ Grade: 88 and above


    ‘B+’ Grade: 81-87
    ‘B’ Grade: 74-80
    ‘C+’ Grade: 67-73
    ‘C’ Grade: 60-66
    ‘F’ Grade: Below 60

    Marks Distribution of 100%:

    Quizzes ______10_____
    Assignments/Case Studies: ______15_____
    Project/Project presentations: ______10_____
    Mid-term ______25_____
    Final Exam ______40_____
    Total 100____

    Recommended Readings:

    1. Understanding Financial Statements (4th Edition) By Lyn M. Fraser


    2. Financial Reporting and Analysis, CFA level 1, Book 3, Published by Kaplan Schweser.
    (Latest Edition)
    3. In addition the teacher may prescribe any additional reading material.

    Reference Books:

    1. How to use Financial Statements? A guide to understanding the numbers by James


    Bandler. (Latest Edition)
    2. The Guide to understanding Financial Statements by S. B. Costales & Geza Szurovy
    3. Financial Statements Analysis (3rd Edition) by Martin Fridson and Fernando Alvarez.
    (Latest Edition)

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