INTERNATIONAL BURCH UNIVERSITY
Faculty of Economics and Social Sciences
Department of Management
2015-2016

SYLLABUS
Code Name Level Year Semester
BAF 203 Financial Statement Analysis Undergraduate 3 Fall
Status Number of ECTS Credits Class Hours Per Week Total Hours Per Semester Language
Compulsory 5 2 + 1 134 English

Instructor Assistant Coordinator
Sanel Halilbegović, Assist. Prof. Dr. Sanel Halilbegovic Sanel Halilbegović, Assist. Prof. Dr.
[email protected] [email protected] no email

This course gives a broad framework for using financial statement analysis to evaluate a firm’s past and current business operations and to predict its future condition. The course examines the analytical tools to assess a company\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\'s performance, the concept of quality of earnings, approaches to valuation and other issues.

COURSE OBJECTIVE
To give students an understanding of the connections between firms’ operation strategies and their financial statements. To develop a critical, user’s perspective to analyze and interpret financial statements to gain further insights into firms’ performance.

COURSE CONTENT
Week
Topic
  1. Introduction to Financial Reporting
  2. Introduction to Financial Statements
  3. Balance Sheet
  4. Income Statement
  5. Basics of Analysis
  6. Liquidity
  7. Long-term Debt
  8. Mid-term exam
  9. Profitability
  10. For the Investor
  11. Cash Flow Statement
  12. Expanded Analysis
  13. Special Industries
  14. Personal Financial Statements
  15. Preparation for Final Exam

LABORATORY/PRACTICE PLAN
Week
Topic

    TEACHING/ASSESSMENT
    Description
    • Interactive Lectures
    • Practical Sessions
    • Excersises
    • Presentation
    • Discussions and group work
    • Problem solving
    • Assignments
    • Case Studies
    • Guest instructor
    Description (%)
    Method Quantity Percentage (%)
    Homework510
    Midterm Exam(s)25
    Presentation10
    Final Exam145
    +ClassParticipation1010
    Total: 100
    Learning outcomes
    • Explain the objective of financial statement analysis
    • Describe and use the following four analytical techniques: horizontal analysis, vertical analysis, trend and ratio analysis
    • Discuss the importance of comparisons and trends in financial statement analysis
    • Prepare and interpret common-size financial statements
    • Define and use various ratios presented in the chapter
    TEXTBOOK(S)
    • Gibson C.H. (2008). Financial Statement Analysis. 13th Edition. Cengage Learning.

    ECTS (Allocated based on student) WORKLOAD
    Activities Quantity Duration (Hour) Total Work Load
    Lecture (14 weeks x Lecture hours per week)15230
    Laboratory / Practice (14 weeks x Laboratory/Practice hours per week)15115
    Midterm Examination (1 week)122
    Final Examination(1 week)122
    Preparation for Midterm Examination11515
    Preparation for Final Examination13030
    Assignment / Homework/ Project41040
    Seminar / Presentation 0
    Total Workload: 134
    ECTS Credit (Total workload/25): 5