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Financial Statement Analysis

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About Course

Acc. 254008: Financial Statement Analysis
Course Objectives:
This course aims at:
to give exposure to various analytical techniques of providing financial information for both
internal and external users.

Course Content

Chapter-1 Introduction to Financial Information / Accounting Information and its use:
Financial Statements and their Users; Objectives of Financial Statement Analysis; From Business Activities to Financial Statements; Parts of the Financial Statements; Additional Information Accompanying Financial Statements; Measurement in the Financial Statements; Influences of the Accounting System on Information Quality; Financial Statement Analysis in an Efficient Capital Market; Limitations of Financial Accounting Data for Financial Statement Analysis.

Chapter-2 Financial Statement Analysis:
a) What is Analysis; Benefits of Analysis in understanding Financial Statements; etc. b) Ratio Analysis: Common Sets of Financial Measures and Groups of Ratios: Liquidity Measures and Ratios, Profitability Measures and Ratios, Activity Measures and Ratios, Solvency Measures and Ratios, Overall Measures and Ratios: Earnings Per Share, Price to Earnings Ratio, Price to Book Ratio, Dividend-Payout Ratio, Sustainable Growth Rate. c) The Analysis of Profitability: The Analysis of Return on Common Equity, First-Level Breakdown: Distinguishing Financial and Operating Activities and the Effect of Leverage, Second-Level Breakdown: Drivers of Operating Profitability, Third-Level Breakdown: Profit Margin Drivers, Turnover Drivers, Borrowing Cost Drivers. d) Horizontal and Vertical Analyses: Comparative Financial Statement Analysis: Year-To Year Change Analysis, Index Number Trend Analysis, Common-Size Financial Statement Analysis.

Chapter-3 Distress Analysis and Financial Information:
Introduction - Problems of Operationalizing Financial Distress-Indicators of Financial Distress, Uni-variate models of Distress Prediction - Multi-variate models of Distress Prediction - Capital Market reaction of Financial Distress.

Chapter-4 Statement of Changes in Financial Position / Cashflow Statement:
Working Capital Basis and Cash Basis. IAS# 7 / Revised IAS # 7 (Effective from 1994): Cash Flow Statements - Objectives - Scope - Benefits - Definitions of terms - Presentation of a Cash Flow Statement - Objectives - Scope - Benefits - Definitions of terms - Presentation of a Cash Flow Statement - Cash Flow Statement of Non-Financial Institutions - Cash Flow Statement of Financial Institutions.

Chapter-5. Analysis of the Quality of Earnings:
Earnings Quality; Definition, Measuring Earnings Quality, Balance Sheet Analysis of Earnings Quality, External Factors and Earnings Quality; Earnings Persistence: Recasting and Adjusting Earnings for Analysis, Determinants of Earnings Persistence, Persistence of Extraordinary Items in Earnings; Determinants of Earnings Quality, Detecting Income Shifting, Detecting Transaction Manipulation, Justifiable Manipulation? Disclosure Quality, Quality Scoring, Abnormal Returns to Quality Analysis.

Chapter-6 Analysis of Leverage:
Concept of Leverage - Operating Leverage - Financial Leverage - Financial Leverage and Trading on Equity - Combined Total Leverage - Scope and Limitations of Leverage.

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