1. Rev 0, date: 26-08-03 Course Outline
SUIT
Credit Hours:
3
Page 1 of 2 pages
Analysis of Financial Statement
Text Book :- Analysis and Use of Financial Statements
by Gerald L. White, Ashwinpaul C. Sondh, Dov Fried
Reference:- Basic Credit Handbook by City Bank
Course Description:-
The basic concepts and conversations applied to the construction of financial
statements is briefly viewed, particularly in respect of form, which is the prescribed
form of the Balance Sheet as provided by Companies Ordinance. Emphasis is placed on
the interpretation of financial data by means of comparative statements, trend
percentages, and detailed analysis of working capital and extensive use of various
generally accepted ratios. The course enables the students to read, analyze and interpret
financial statements of Industrial and commercial business organizations. Attention is
directed to special problems resulting from current accounting practices and to
limitations of statements analysis.
Pre-requisite:- Introductory Accounting
Grading Policy:-
Internal : 30%
External : 70%
Fall 2005
2. Rev 0, date: 26-08-03 Course Outline
SUIT
Credit Hours:
3
Page 2 of 2 pages
Week-wise Breakdown:
Week Contents Ch
1
Framework for Financial Statement Analysis
2
3 Financial Statements: The raw data
4
Foundations of Ratios and Financial Analysis
5
6 Analysis of Inventories
7
Analysis of Long Lived Assets
8
9
Analysis of Income Tax
10
11
Analysis of Financial Liabilities
12
13
Credit and Risk Analysis
14
15 Valuation and Forecasting
16 Final Examination
