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  • Gulf University for Science and Technology BA 5401 Financial Reporting and Analysis Course Syllabus Fall Semester 2007 Dr. David Boyd, CPA, CMA, CFM, CFE, CrFA Section 1&51 Sun/Tu/Th 14:00-15:00 Room 306S Office 338S GUST # 5534 Email: Office Hours: Sun/Tu/Th 13:- 0014:00 Or by appointment
  • Course Objectives and Goals: Financial statement analysis is one important step in business analysis. Business analysis is the process of evaluating a company’s economic prospects and risks. This includes analyzing a company’s business environment, its strategies, and its financial position and performance. Business analysis is useful in a wide range of business decisions such as investing in equity or debt securities, extending credit through short or long term loans, valuing a business in an initial public offering (IPO), and evaluating restructurings including mergers, acquisitions, and divestitures. Financial statement analysis is the application of analytical tools and techniques to general-purpose financial statements and related data to derive estimates and inferences useful in business analysis. Financial statement analysis reduces one’s reliance on hunches, guesses, and intuition for business decisions. This course describes business analysis and the role of financial statement analysis. It also introduces financial statements and explains how they reflect underlying business activities. Several tools and techniques of financial statement analysis are also introduced. Course Outline: Chapter Title 1 Overview of Financial Statement Analysis 2 Financial Reporting and Analysis 3 Analyzing Financing Activities 4 Analyzing Investing Activities 6 Analyzing Operating Activities 7 Cash Flow Analysis 8 Return on Invested Capital and Profitability Analysis 9 Prospective Analysis 10 Credit Analysis 11 Equity Analysis and Valuation Resources • John J. Wild, K.R. Subramanyam, and R. F. Halsey, Financial Statement Analysis, Ninth Edition (McGraw-Hill International Edition). Attendance In accordance with GUST policy, the Registrar’s office will be notified if a student has more than three unexcused absences. In my class all absences are unexcused unless I am notified prior to the start of class and then the student must present a valid written excuse (in English) on his/her return to class. Six absences will result in a “F” withdrawal from the class. There are no make-up projects. A project turned in late will be reduced in value by 10 points for each day (or part of a day) that it is late. Each project is due at the beginning of the class it is to be collected. 2
  • Behavioral Expectations Students are expected to: • Bring their assigned textbook and notebook; • Be on time to class; • TURN OFF THEIR MOBILES BEFORE ENTERING THE CLASS ROOM; • Remain quiet during the class; and • Remain seated for the entire class. If you are unable to comply with these expectations, you will be asked to leave. Evaluation • Cases: Three projects (cases) related to your assigned company will be given. They will be worth 20% each, making a total of 60% of your final grade. Cases will be related to topics we are covering in the text. Each student should hand in his/her own report on his/her assigned company and show all the work supporting his/her answers. You may be asked to present the report in class so prepare well and be knowledgeable of the work you have prepared. • Final Project: each student should choose a Company listed on the New York Stock Exchange to be his/her company to work with on the projects. The student will be expected to apply assigned projects for their company. A written report should be handed in one week prior to the end of the semester and a formal presentation will be given during the final exam period. The written presentation and the oral presentation will be worth 40% of your final grade. Any student found to have committed Plagiarism will receive an F for the course. Plagiarism is a serious offense and will be dealt with severely. Works created by another author may be appropriate but proper credit must be given by citation. Grades Grades will follow University policy: A 95-100 A- 90-94 B+ 87-89 B 83-86 B- 80-82 C+ 77-79 C 73-76 C- 70-72 D 60-69 F less than 60 3
  • How To Do well in BA 5401 1. This is your final year. You will graduate soon. Think as a professional. Learn for living - not for a grade! 2. Read the chapters carefully: take notes, study the examples, and learn the vocabulary before the chapter is discussed in class. Do all study guide assignments and utilize the study aids on the website, especially quizzes. 3. Attending class dramatically increases your chances of understanding the material. Do not depend on other’s notes- they do not reflect what you need to know. 4. Take good notes in class. Do not depend on handouts as your source of documenting the material presented in class. 5. The general rule is 3 hours of studying per 1 hour of lecture. This means you should be studying 9 hours a week for your Accounting course. 6. Once you fall behind it is very difficult to catch up. Accounting is a discipline that builds as the course develops. A concept presented in the first chapter may be utilized in the last chapter. Stay current! 7. If you don’t understand something, ASK! Utilize office hours if your understanding is incomplete after the class lecture. 4