Course unit titles

Financial Statement Analysis and Budgeting

Course unit code

MNK329

Type of course unit (compulsory, optional)

compulsory

Level of course units (according to

EQF: first cycle Bachelor, second cycle Master)

The first cycle of Bachelor Degree Program

Year of study when the course unit is delivered

(if applicable)

2020 - 2021

Semester/trimester when the course unit is delivered

The 5th Semester of Bachelor Study

Number of ECTS credits allocated

4.8 Credits

Name of lecturer(s)
  1. Nugroho Sasikirono, SE.,MM
  2. Muhammad Madyan, Dr.,SE.,M.Si.,M.Fin
  3. I Made Sudana, Drs.Ec.,MS
  4. Chorry Sulistyowati, SE.,M.Sc
  5. Made Gitanadya Ayu Ariani, SE.,MSM

Learning outcomes of the course unit

After completing Financial Statement Analysis course, the students are expected to be able to evaluate the company's financial condition and performance based on the data and information presented in the financial statements.

Mode of delivery (face-to-face, distance learning)

Face-to-face and distance learning (using Great UNAIR platform)

Prerequisites and co-requisites (if applicable)

-

Course content

Learning Financial Statement Analysis discusses:

1.Role of Financial Reporting

2.Introduction to Financial Statements and Other Topics

3.Statements of Cash Flow (indirect method)

4.Inventory Valuation

5.Liquidity Measures and Fixed Assets

6.Basic Analysis

7.Long-term Debt Paying Ability

8.Income statement

9.Earnings Quality

10.Profitability

11.Analysis for investors

12. Predicting Financial Distress

Recommended or required

reading and other learning resources/tools

Gibson, Charles H., 2002, Financial Statement Analysis Using Financial Accounting Information, 6th edition, South-Western Publishing Company

Fraser, Lynn M., Aileen Ormiston, 2002, Understanding Financial

Statements, 5th edition, Prentice Hall

Indonesian Capital Market Directory / ICMD (2000 – 2009)

Planned learning activities and teaching methods

Lectures, Discussions, Assignments, and Practice Questions

Language of instructions

Indonesian

Assessment methods and criteria

Midterm & Final Exams (65%),Paper Assignments (20%) and Quizzes (15%)