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ANDALAS UNIVERSITY, ECONOMIC FACULTY

ACCOUNTING DEPARTMENT, POST GRADUATE STUDIES

COURSE SYLLABUS

COURSE TITLE : ANALISYS OF FINANCIAL STATEMENT ANDFINANCIAL INFORMATION SEMINAR

LECTURER : Dr. Suhairi, SE, Msi, Ak

Dr. Asniai, SE, MBA, Ak, CA,CSRA

!asniai."ahari#$%ai&.'(%) !*+-/012*)

BP3P

LECTURE SC4EDULE : M(n5a6, -.-* 7 /.-*

INTRODUCTION AND COURSE OBJECTIVE:

This course develops and uses tools of nancial analysis to evaluate the performance and

assess the value of companies in an industry context and government organization.Thecourse covers various valuation approaches and nancial analysis needed for project andorganization valuation. You will learn to assess an organization and whether it is creatingvalue for stakeholders. This will involve applying tools of nancial analysis and severalvaluation methodologies to evaluate a companys and government organization strategicand competitive positioning, nancial performance, and strategic alternatives. nimportant aspect of this course will !e to !ridge nancial theory and practice withvaluation, capital structure analysis, and organizations strategy in the context of realworld implications.

This course covers the theory and practice of corporate and government nance andvaluation. You need the theory to understand why companies and nancial markets

!ehave the way they do. This course will show you how managers, o"cers and analystsuse nancial theory to solve practical pro!lems. #ur coverage of the material is designedto allow you to !ecome comforta!le with the fundamentals so that you can improve yourprociency in participating in future nancial and strategic discussions within a companyor organization and with external analysts and service providers. mong the coursegoals$

To give you the capacity to understand the theory and apply techni%ues in

corporate and government organizations nance and valuation.

To develop your analytical skills and communication strategies for discussing

nancial analysis and valuation.

To give you the !ig picture of valuation, so you can understand how things t

together. To expose you to the language of nancial analysis and valuation.

LEARNING OBJECTIVES:

Following completion of the course students will be capable of:

Financial Statement Analysis&aining prociency in nancial statement analysis and evaluation of performancemetrics. 'eviewing and assessing a rms nancial statements utilizingperformance ratios, historical analysis, strategic analysis and overall market
mailto:[email protected]:[email protected]


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assessment of a rm and government organization. This includes evaluating thedegree to which a rms nancial statements capture the underlying !usinessreality. 'ecognizing accounting distortions and(or earnings manipulation and

restating nancials for purposes of analysis. ssessing )ong Term *arnings and(or

+ash low -otential$ orecasting a rms nancial performance. This includesassessing rms future earning potential and nancial health assessing growth,value drivers and risks/.

Using Valuatin !" Decisin #a$ing

0tilizing and interpreting nancial data and applying valuation techni%ues to makedecisions a!out courses of action for a rm and government organization. 1aluingcompanies using various valuation models and assessing a rms !usiness andcompetitive strategy and whether it is creating value for shareholders. 2t is alsoapplica!le to government organization. 1aluing government organization usingvarious valuation models and assessing the organization can create value of thegovernment organization for the !enets 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. $ahmudi, 200%, (200%), Analii &a'oran Keuanan emerintah *aerah, + S!$ -K.

Su88(rin$ Re!e"ences:

1. ale'u, /ealy and ernanrd., (200), uine Analyi 3aluation, 4nd "dition, South

Wetern ()

2. $orro5, 3incent., (1991), /andboo6 o7 Financial Analyi 7or 8or'orate $anaer, rentice/all ($)

4. -oun and : yrne., (2001), "3A and 3alue aed $anaement, A ractical ;uide to

!m'lementation, $c;ra5 < /ill (-)


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B. COURSE SYLLABUS

o'ic &ecturer Re7ereni reenter

1 =er=ie5 o7 Financial

Statement Analyi andStratey analyi

Suhairi> Aniati S ? 1> Article

2 Financial Re'ortin and

Analyi

Suhairi> Aniati S ? 2> Article Abdi

(0@12B94B9)A'rio

8ici

4 AnalyCin Financin

Acti=itie

Suhairi> Aniati S ? 4> Article Ari

*e=i*oni

AnalyCin !n=etin

Acti=itie

Suhairi> Aniati S ? > Article *ian

"7rilia"rlin

AnalyCin 'eratin

Acti=itie

Suhairi> Aniati S ? %> Article "l7itria

/enie=ita

B 8ah Flo5 Analyi Suhairi> Aniati S ? > Article /ilda$.SudarDanto

7ni

% 8redit Analyi Suhairi> Aniati S ? 10> Article Rahmat animRio

Saliman

"Euity Analyi and

3aluation

Suhairi> Aniati S ? 11> Article Rina

Rober

Siil

ro'ecti=e Analyi Suhairi> Aniati S ? 9> Article iti

Wahyu Aih*eni

Return on !n=eted8a'ital and ro7itability

Analyi

Suhairi> Aniati S ? @> Article -ul5idia3era

!ndri

@ $!*"R$ Suhairi> Aniati

9 8om'reheni=e 8aeAnalyi reentation

Suhairi> Aniati


Suhairi> Aniati


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12 Financial Statement

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silabus AIK-BPKP.doc