INSTITUTE OF BUSINESS AND MANAGEMENT SCIENCES
THE UNIVERSITY OF AGRICULTURE PESHAWAR
Programme
Course Name
Course Code
Course Hours
Total Weeks
Total Hours
:
:
:
:
:
:
MBA 3rd Semester
Financial Reporting and Analysis
MBA-721
03
16
48
COURSE CONTENT
An Overview of Financial Reporting
Week 01 & 02
Development of Accounting
Standards: From 1929 NY Stock crash
to International Financial Reporting
Standards (IFRS)
The Security Exchange Commission
of Pakistan (SECP) and regulatory
requirements for Financial Reporting.
Underlying issues and objectives of
financial reporting: capital
maintenance, temporal distributions
etc
Week 03, 04
Conceptual Framework
framework
standards debate
terminology and efforts to
standardize interpretations
Week 05 & 06
Important IAS and IFRS
Statements, IAS 5 Information to Be
Disclosed in Financial Statements –
Originally issued October 1976,
effective 1 January 1997.
Superseded by IAS 1 in 1997
and Development Activities
Statements
Week 07,08 & 09
Preparation of Financial
Statements
Income Statement
Week 10
Week 11, 12
Issues and Controversies in
Financial Reporting
Earnings Management
induce the company mgt. to
manipulate earnings.
attitude and rationalizations
that may lead to fraudulent
accounting.
warning signs and methods
of detecting them.
on cash flow statement.
receivables.
offset dilution of earnings.
Week 13, 14
Financial analysis
techniques
statements
tions of ratio
analysis
solvency, profitability and
valuation ratios
-Pont analysis
Week 15, 16
Equity analysis, credit analysis, and segment analysis
Integration of tools to model and forecast earnings.
Financial Statement Analysis:
Applications
performance evaluation and finding
company‟s strategy reflected in past
financial performance.
future net income and cash flow.
tatement analysis
in assessing the credit quality of a
potential debt investment.
screening for potential equity
investments.
company‟s financial statements to
facilitate comparison with another
company.
RECOMMENDED BOOKS
1. Jemes C. Vanhorne: Fundamentals of Financial Management
2. Eugene F. Brigham: Fundamentals of Financial Management
3. Brealey, R. A. & Myers, Principles of corporate finance.
4. Stephen A. Zeff, Bala G. Dharan: Readings and Notes on Financial Accounting: Issues
and Controversies.
5. Gerald I. White, Ashwinpaul C. Sondhi, Haim D.: The Analysis and Use of Financial
Statements.
6. Meigs, William, Haka, Bettner,: Accounting, the basis for business decisions.
7. Charles J Gibseon, Financial Reporting and Analysis
8. Charles J. Gibson, Financial Statement Analysis
9. IAS Mannual for International Accounting Standards, ICAP.