Required Text Book: Financial Statement Analysis & Valuation. Second Edition. By:Easton Mcanally Fairfield Zhang and Halsey Cambridge Business Publishers ISBN: 978-1-934319-39-0 Relationship to the Conceptual Framework This course is designed to help students to understand the meaning and use of financial concepts theories and financial statements analysis that enhance and integrate the overall understanding of conceptual framework of business management. Course Description This course covers financial reporting financial statements analysis business valuation basic financial theories and financial modeling of practical application. The main objectives of this course are to enhance the managerial understanding of financial reporting and financial statement analysis for decision making for resources allocation and optimization of their outcomes. This course is designed to equip students with an understanding of alternative financial models cost-benefit analysis of different financing methods and capital structures for different organizations to satisfy managerial needs to plan manage and control financial resources for Syllabus Page 1 of 4 organizations. Students will be exposed to different financial theories concepts of corporate finance planning and controlling process and valuation modeling. Course Learning Outcomes Upon Completion of this Course students are required to demonstrate their understanding of the following: • The difference between cash basis and accrual basis of accounting. • Accounting policies and strategies. • The economic and institutional setting for financial reporting. • The principal financial statements. • Other sources of financial reporting information. • Importance of financial statements analysis in decision-making. • Tools and techniques of financial analysis. • Financial analysis and market efficiency. • The relationship between risk and return. • Operating assets; recognition and analysis. • Liabilities; recognition and analysis. • Owner equities recognition and analysis. • Off- balance sheet financing. • Analysis of corporate capital structure. • Cost of capital and valuation modes. • Analyses of corporate restructure merger and divestiture. • International aspects of financial reporting. Knowledge Base Current Financial articles Wall Street Journal Video Presentations Company Websites. Instructional Strategies The following Instructional strategies will be utilized to instruct the students in the class. üCase Analysis. üDiscovery/Independent Research. üDiscussion/ Questioning. üLecture. üLibrary & Internet Research. üPractice/Drill. üProblem Solving. üReading Assignments. üVideo Learning. Methods of Assessment üCase Study. üGraded Assignments üquizzes üExams. üDiscussion. Syllabus Page 2 of 4 üResearch Projects. Grading Information Available Points Homework Assignments are for discussion purposes (no points). Weekly discussions (10 points each)……………………… ..80 points Weekly graded assignments (15 points each)….…………. 120 points Weekly quiz (10 points each)……………………………… …80 points Final Exam ……………………………………………….. ……100 points Course project ……………………………………………. ……120 points Total ………………..……. 500 Points Grading ScaleGrade Grading Scale Achievement Standard A 465 – 500 Excellent A – 450 – 464 Slightly less than excellent B 435 – 449 Slightly more than good B 415 – 434 Good B – 400 – 414 Slightly less than good C 385 – 399 Slightly more than adequate C 365 – 384 Adequate C – 350 – 364 Slightly less than adequate F Less than 350 Failing.
