STUDY PLAN
(RPS)
PROGRAM
COURSE
CREDITS
: Undergraduate Program in
Accounting
: Financial Statement Analysis
: 3 Credits
SEKOLAH TINGGI ILMU EKONOMI TRISAKTI
2020
1
STUDY PLAN
(RPS)
Name of University
Major
Program
Course
Credits
Course code
Type
:
:
:
:
:
:
:
STIE Trisakti (Trisakti School of Management)
Accounting
Undergraduate Program in Accounting
Prerequisite (if any)
Semester
College year
Number of meeting
Name of course’s
instructors
:
:
:
:
:
Intermediate Accounting II
Financial Statement Analysis
3 Credits
RKA317
 Theory □ Seminar □ Practice
5
III
16 x 150 Minutes
Team of Lecturer
A. DESCRIPTION
After studying this material, students can understand theoretical concepts following
applicable financial accounting standards and understand financial statement
analysis techniques. This material studies the preparation of financial reports
following applicable accounting standards. Analysis and interpret financial reports
and disclosures related to financial reports for decision making.
B. LEARNING OUTCOME (CPL)
Subject
Attitude
General skill
Knowledge
Learning Output
Showing responsibility for work in the field of expertise
independently (A-9)
1. Able to show independent, quality and measurable
performance (GS-2)
2. Able to make appropriate decisions in the context of
problem solving in their area of expertise, based on the
results of information and data analysis (GS-5)
3. Able to present information and express ideas clearly,
both verbally and in writing, to stakeholders (GS-11)
1. Understand theoretical concepts about: (K-2)
a. Financial reporting framework
b. Accounting principles
c. Recognition, measurement, presentation and
disclosure of the elements in financial statement
d. Accounting information for decision making
2
Special skill
2. Understand the concepts, principles and techniques of:
(K-6)
a. Capital budgeting
b. Capital structure, cost of capital and financing
c. Working capital
d. Cash flows analysis
Able to analyze and interpret financial statements and
disclosures related to financial statements for decision
making by applying financial statement analysis techniques
(SS-6)
C. COURSE LEARNING OUTCOME (CPMK)
Learning Outcome
1. Students
can
understand
the
importance of assessing
financial performance in
the context of industry
and
economy
by
focusing on the needs of
investors and creditors
2. Students
can
understand
about
financial reporting and
analysis,
financial
reporting environment,
including the principles
underlying
the
accounting standards.
Students
can
understand
the
advantages of accrual
compared
to
measurement of cash
flow and can explain the
technical
analysis
techniques.
Learning Objective
1.1 Explain business analysis and its relation to
financial statement analysis.
1.2 Identify and discuss different types of business
analysis.
1.3 Describe component analysis that constitute
business analysis.
1.4 Explain business activities and their relation to
financial statements.
1.5 Describe the purpose of each financial statement
and linkages between them.
1.6 Identify the relevant analysis information beyond
financial statements,
1.7 Analyze and interpret financial statements as a
preview to more detailed analysis.
1.8 Apply several basic financial statement analysis
techniques.
1.9 Define and formulate some basic valuation models.
1.10 Explain the purpose of financial statement analysis
in an efficient market.
2.1 Explain the financial reporting and analysis
environment.
2.2 Describe the objectives of financial accounting; identify
qualities of accounting information and principles and
conventions that determine accounting rules.
2.3 Describe the relevance of accounting information to
business analysis and valuation, and identify its
limitations.
2.4 Explain the importance of accrual accounting and its
strengths and limitations.
2.5 Understand economics concepts of income, and
distinguish it from cash flows and reported income;
learn to make adjustments to reported income to meet
analysis objectives.
2.6 Explain fair value accounting and its differences from
historical cost model; identify the merits and demerits
of fair value accounting and its implications for
analysis.
3
3. Students
can
understand
the
accounting analysis in
financing activities from
both
creditors
and
equity,
taking
into
account operating and
financing obligations.
4. Students
can
understand the analysis
of investment in assets
such as receivables,
inventories,
buildings,
equipment,
and
intangible assets.
5. Students
can
understand the analysis
of
intercompany
investment from the
standpoint of investor
companies
6. Students can
understand the analysis
of operating activities as
measures of analysis of
the accrual of revenues
and expenses in
determining net income.
7. Students
can
understand the cash flow
analysis to get an
overview if business
activity with special
emphasis on operations
and understand some of
alternative measure of
cash flow.
3.1 Identify and assess the principal characteristics of
liabilities and equity.
3.2 Analyze and interpret lease disclosures and explain
their implications and the adjustments to financial
statements.
3.3 Analyze contingent liability disclosures and describe
their risks.
3.4 Identify off-balance sheet financing and its
consequences to risk analysis.
3.5 Analyze and interpret liabilities at the edge of equity.
3.6 Explain capital stock and analyze and interpret its
distinguishing features.
3.7 Describe retained Earnings and their distribution
through dividends.
4.1 Define current assets and their relevance for analysis.
4.2 Explain cash management and its implications for
analysis.
4.3 Analyze receivables, allowances for bad debts, and
securitization.
4.4 Interpret the effects of alternatives inventory methods
under varying business conditions.
4.5 Explain the concept of long term assets and its
implications for analysis.
4.6 Interpret valuation and cost allocation of plant assets
and natural resources.
4.7 Describe and analyze intangible assets and their
disclosures.
5.1 Analyze financial reporting for intercorporate
investments.
5.2 Analyze financial statement disclosures for investment
securities.
5.3 Interpret consolidated financial statements.
5.4 Describe derivative securities and their implications for
analysis.
5.5 Analyze the fair value option for financial assets and
liabilities.
6.1 explain the concepts of income measurement and their
implications for analysis of operating activities.
6.2 Describe and analyze the impact of nonrecurring
items, including extraordinary items, discontinued
segments, accounting changes, write-offs and
restructuring charges.
6.3 Analyze revenue and expense recognition and its risks
for financial statement analysis.
7.1 Explain the relevance of cash flows in analyzing
business activities.
7.2 Describe the reporting of cash flows by business
activities.
7.3 Describe the preparation and analysis of the statement
of cash flows.
7.4 Interpret cash flows from operating activities.
7.5 Analyze cash flows under alternative company and
business conditions.
4
8. Students
can
understand the analysis
of return on capital
investment and explain
the
diversity
of
measurement.
9. Students
can
understand
about
forecasting and analysis
of pro forma financial
statements.
10. Students
can
understand the liquidity
and the translation tool
of analysis by looking at
various
aspects.
Students
can
understand the problems
of capital structure and
its
implications
for
solvency.
11. Students
can
understand the profit
based analysis that
7.6 Describe alternative measures of cash flows and their
usefulness.
8.1 Describe the usefulness of return measures in financial
statement analysis.
8.2 Explain return on invested capital and variations in its
computation.
8.3 Analyze return on net operating assets and its relevance
for analysis.
8.4 Describe disaggregation of return on net operating assets
and the importance of its components.
8.5 Describe the relation between profit margin and asset
turnover.
8.6 Analyze return on common shareholders’ equity and its
role in analysis.
8.7 Describe disaggregation of return on common
shareholders’ equity and the relevance of its
components.
8.8 Explain operating and financial leverage and how to
assess a company’s success in using leverage to
increase returns.
9.1 Describe the importance of prospective analysis.
9.2 Explain the process of projecting the income statement,
the balance sheet, and the statement of cash flows.
9.3 Discuss and illustrate the importance of sensitivity
analysis.
9.4 Describe the implementation of the projection process for
valuation of equity securities.
10.1 Explain the importance of liquidity, and describe
working capital measures of liquidity and their
components.
10.2 Interpret the current ratio and cash based measures of
liquidity.
10.3 Analysis operating cycle and turnover measures of
liquidity and their interpretation.
10.4 Illustrate what-if analysis for evaluating changes in
company conditions and policies.
10.5 Explain financial leverage and its implications for
company performance and analysis.
10.6 Describe analysis tools for evaluating and interpreting
capital structure composition and for assessing
solvency.
10.7 Analysis asset composition and coverage for solvency
analysis.
10.8 Explain earnings coverage analysis and its relevance
in evaluating solvency.
10.9 Describe capital structure risk and return and its
relevance to financial statement analysis
11.1 Analysis earnings persistence, its determinants, and its
relevance for earnings forecasting.
5
focused on the durability 11.2 Explain recasting and adjusting of earnings and
assessment of earnings
earnings components for analysis.
and earnings power.
11.3 Describe equity valuation and its relevance for financial
analysis
11.4 Analysis earning power and its usefulness for
forecasting and valuation.
11.5 Explain earnings forecasting, its mechanics, and its
effectiveness in assessing company performance.
D. COURSE DESCRIPTION
TOPIC
1. Review of
Financial
Statement
Analysis
2. Reporting
and
Analysis of
Financial
Statements
2 Analysis of
Financing
Activities
4. Analysis of
Investment
Activities I:
Investment
Assets
5. Analysis of
Investment
Activities II:
InterCompany
Investments
6. Analysis of
Operating
Activities
COURSE OUTLINE
1.1 Business Analysis
1.2 Financial Reports-Basic Analysis
1.3 Introduction to Financial Statement Analysis
2.1 Financial Reporting Environment.
2.2 Nature and Purpose of Financial Accounting.
2.3 Accrual – Foundations of Accounting
2.4 Earnings Concept
2.5 Accounting for Fair Assessment
2.6 Introduction to Accounting Analysis
3.1 Liabilities
3.2 Rent
3.3 Contingencies and Commitments
3.4 Out of Balance Sheet Financing
3.5 Shareholders’ Equity
4.1 Introduction to Current Assets
4.2 Inventory
4.3 Introduction to Long Term Assets
4.4 Fixed Assets and Natural Resources
4.5 Intangible Assets
5.1 Investment Securities
5.2 Equity Accounting Method
5.3 Derivative Securities
5.4 Fair Value Options
6.1
6.2
6.3
6.4
6.5
6.6
Profit Measurement
Nonrecurring Items
Revenue Recognition
Deferred Expenses
Interest Cost
Income Tax
6
7. Cash Flow
Analysis
8. Analysis of
Capital
Investment
Returns
9. Prospective
Analysis
10. Credit
Analysis I:
Liquidity
11. Credit
Analysis II:
Capital
Structure
and
Solvency
12. Analysis
and Equity
Valuation
7.1 Cash Flow
7.2 Analysis of Cash Flow Implications
7.3 Cash Flow Analysis
7.4 Special Cash Flow Ratio
8.1 The importance of Return on Investment Capital
8.2 Components of Return on Investment
8.3 Analyzing the Return on Net Operating Assets
8.4 Analyzing Return on Common Equity
9.1 Projection Process
9.2 Short Term Forecasting
10.1 Liquidity and Working Capital
10.2 Liquidity Analysis Based on Operating Activities
10.3 Other Liquidity Size
11.1 Solvency Basics
11.2 Composition of Capital Structure and Solvency
11.3 Earnings Coverage
11.4 Debt Rating
12.1 Gain Endurance
12.2 Valuation of Equity Based Income
12.3 Gain Strength and Forecasting for the purpose of
Assessment
E. LEARNING METHOD
1. Learning activities promote student center learning approach. Students are
encouraged and facilitated to actively seek and obtain the expected abilities,
both knowledge, skills and attitudes.
2. There are 3 main activities (methods) that will be carried out in lecture:
a. Small Group Discussion
b. Self-Directed Learning
c. Cooperative Learning
F. ASSIGNMENT
There are 2 (two) kinds of assignment:
1. Exercises and problems from textbook.
2. Cases
G. GRADING PLAN
1. Grading Method
a. Written test (mid test and final test).
b. Assignment, study case, and paper assessment
2. Class participation and activity assessment
3. Component
a. Mid Test
(20%)
b. Final Test
(20%)
7
c.
d.
e.
f.
Assignment
Quiz
Participation
Presentation
(20%)
(20%)
(10%)
(10%)
H. RULES
1. Students are required to come on time
2. Students must bring required textbook.
3. Students must dress neatly and appropriately in accordance with the rules
4. Hand phone is prohibited to be used in class
5. The maximum number of absence in class is three times
I. REQUIRED TEXTS AND PUBLICATIONS
1. Subramanyam & John J. Wild, Financial Statement Analysis, 11th
edition, 2014
J. SCHEDULE OF ACTIVITIES
(Next page)
8
SCHEDULE OF ACTIVITIES
Learning Outcome (CPMK):
1.
Understand the importance of assessing financial performance in the context of industry and economy by focusing on the
needs of investors and creditors.
2.
Understand about financial reporting and analysis, financial reporting environment, including the principles underlying the
accounting standards. Students can understand the advantages of accrual compared to measurement of cash flow and can
explain the technical analysis techniques.
3.
Understand the accounting analysis in financing activities from both creditors and equity, taking into account operating and
financing obligations.
4.
Understand the analysis of investment in assets such as receivables, inventories, buildings, equipment, and intangible
assets.
5.
Understand the analysis of intercompany investment from the standpoint of investor companies.
6.
Understand the analysis of operating activities as measures of analysis of the accrual of revenues and expenses in
determining net income.
7.
Understand the cash flow analysis to get an overview if business activity with special emphasis on operations and
understand some of alternative measure of cash flow.
8.
Understand the analysis of return on capital investment and explain the diversity of measurement.
9.
Understand about forecasting and analysis of pro forma financial statements.
10. Understand the liquidity and the translation tool of analysis by looking at various aspects. Students can understand the
problems of capital structure and its implications for solvency.
11. Understand the profit based analysis that focused on the durability assessment of earnings and earnings power.
9
Week
(1)
1
Learning
Objective
(Sub-CPMK)
(2)
Students
can
understand the
importance
of
assessing
financial
performance in
the context of
industry
and
economy
by
focusing on the
needs
of
investors
and
creditors
Indicator
Topic
Learning Method
(Online)
(3)
(4)
(5)
Explain business analysis and its relation to
financial statement analysis.
2. Identify and discuss different types of
business analysis.
3. Describe component analysis that constitute
business analysis.
4. Explain business activities and their relation
to financial statements.
5. Describe the purpose of each financial
statement and linkages between them.
6. Identify the relevant analysis information
beyond financial statements,
7. Analyze and interpret financial statements as
a preview to more detailed analysis.
8. Apply several basic financial statement
analysis techniques.
9. Define and formulate some basic valuation
models.
10. Explain the purpose of financial statement
analysis in an efficient market.
Review of
Financial
Statement
Analysis
1.
Text and
Required
Supplies
(6)
Presentation by
lecturer
Chapter 1
Textbook
page
Self-Directed Learning
2 - 46
Exercises and
problems from
Power
textbook
point in
P1-8
Teams
P1-11
files
TM: 3x50”
Assessment/
Assignment
(7)
Assessment:
- Exercises, and
problems from
textbook
- Case
Assignments in
Teams:
- Make
presentation
for week 2
Small Group
Discussion,
Cooperative Learning
Case for Small Group
Discussion and
Cooperative Learning
in Teams file:
Case 1
PT+BM: 2x(3x60”)
2
Students
can
understand
about financial
reporting
and
analysis,
financial
1.
2.
Explain the financial reporting and analysis
environment.
Describe the objectives of financial
accounting; identify qualities of accounting
information and principles and conventions
that determine accounting rules.
10
Reporting
and Analysis
of Financial
Statements
Presentation by
students
Chapter 2
Textbook
page
Self-Directed Learning
66 - 114
Assessment:
- Students
presentation
- Exercises,
and
reporting
environment,
including
the
principles
underlying the
accounting
standards.
Students
can
understand the
advantages of
accrual
compared
to
measurement of
cash flow and
can explain the
technical
analysis
techniques.
3.
4.
5.
6.
Describe the relevance of accounting
information to business analysis and
valuation, and identify its limitations.
Explain the importance of accrual
accounting and its strengths and limitations.
Understand economics concepts of income,
and distinguish it from cash flows and
reported income; learn to make adjustments
to reported income to meet analysis
objectives.
Explain fair value accounting and its
differences from historical cost model;
identify the merits and demerits of fair value
accounting and its implications for analysis.
Exercises and
problems from
textbook
E2-9
E2-10
Power
point in
Teams
files
TM: 3x50”
Small Group
Discussion,
Cooperative Learning
-
problems
from
textbook
Case
Assignments in
Teams:
- Make
presentation
for week 3
Case for Small Group
Discussion and
Cooperative Learning
in Teams file:
Case 2
PT+BM: 2x(3x60”)
3
Students
can
understand the
accounting
analysis
in
financing
activities
from
both
creditors
and
equity,
taking
into
account
operating
and
financing
obligations.
1. Identify
and
assess
the
principal
characteristics of liabilities and equity.
2. Analyze and interpret lease disclosures and
explain their implications and the adjustments
to financial statements.
3. Analyze contingent liability disclosures and
describe their risks.
4. Identify off-balance sheet financing and its
consequences to risk analysis.
5. Analyze and interpret liabilities at the edge of
equity.
6. Explain capital stock and analyze and
interpret its distinguishing features.
7. Describe retained Earnings and their
distribution through dividends.
11
Analysis of
Financing
Activities
Presentation by
students
Chapter 3
Textbook
page
Self-Directed Learning
132 - 196
Exercises and
problems from
Power
textbook
point in
E3-1
Teams
P3-1
files
TM: 3x50”
Assessment:
- Students
presentation
- Exercises,
and
problems
from
textbook
- Case
Assignments in
Teams:
Small Group
Discussion,
Cooperative Learning
-
Make
presentation
for week 4
Case for Small Group
Discussion and
Cooperative Learning
in Teams file:
Case 3
PT+BM: 2x(3x60”)
4
Students
can
understand the
analysis
of
investment
in
assets such as
receivables,
inventories,
buildings,
equipment, and
intangible
assets.
1. Define Current assets and their relevance for
analysis.
2. Explain cash management and its implications
for analysis.
3. Analyze receivables, allowances for bad
debts, and securitization.
4. Interpret the effects of alternatives inventory
methods under varying business conditions.
5. Explain the concept of long term assets and its
implications for analysis.
6. Interpret valuation and cost allocation of plant
assets and natural resources.
7. Describe and analyze intangible assets and
their disclosures.
Analysis of
Investment
Activities I:
Investment
Assets
Quiz Chapter 1, 2,
and 3
Presentation by
students
Self-Directed Learning
Exercises and
problems from
textbook
P4-8
P4-9
TM: 3x50”
Small Group
Discussion,
Cooperative Learning
Case for Small Group
Discussion and
Cooperative Learning
in Teams file:
12
Chapter 4
Textbook
page
226 - 260
Power
point in
Teams
files
Assessment:
- Quiz
Chapter 1, 2
and 3
- Students
presentation
- Exercises,
and
problems
from
textbook
- Case
Assignments in
Teams:
- Make
presentation
for week 5
Case 4
PT+BM: 2x(3x60”)
5
Students
can
understand the
analysis
of
intercompany
investment from
the standpoint of
investor
companies
1. Analyze financial reporting for intercorporate
investments.
2. Analyze financial statement disclosures for
investment securities.
3. Interpret consolidated financial statements.
4. Describe derivative securities and their
implications for analysis.
5. Analyze the fair value option for financial
assets and liabilities.
Analysis of
Investment
Activities II:
InterCompany
Investments
Quiz Chapter 4
Presentation by
students
Self-Directed Learning
Exercises and
problems from
textbook
E5-1
Chapter 5
Textbook
page
274 - 320
Power
point in
Teams
files
Assessment:
- Quiz
Chapter 4
- Students
presentation
- Exercises,
and
problems
from
textbook
- Case
TM: 3x50”
Assignments in
Teams:
- Make
presentation
for week 6
Small Group
Discussion,
Cooperative Learning
Case for Small Group
Discussion and
Cooperative Learning
in Teams file:
Case 5
PT+BM: 2x(3x60”)
6&7
Students can
understand the
analysis of
operating
activities as
measures of
1. explain the concepts of income measurement
and their implications for analysis of operating
activities.
2. Describe and analyze the impact of
nonrecurring items, including extraordinary
Analysis of
Operating
Activities
Quiz Chapter 5
Presentation by
students
Self-Directed Learning
13
Chapter 6
Textbook
page
338 - 389
Assessment:
- Quiz
Chapter 5
- Students
presentation
analysis of the
accrual of
revenues and
expenses in
determining net
income.
items, discontinued segments, accounting
changes, write-offs and restructuring charges.
3. Analyze revenue and expense recognition
and its risks for financial statement analysis.
Exercises and
problems from
textbook
E6-1
E6-4
Power
point in
Teams
files
-
-
Exercises,
and
problems
from
textbook
Case
TM: 2x(3x50”)
Small Group
Discussion,
Cooperative Learning
Case for Small Group
Discussion and
Cooperative Learning
in Teams file:
Case 6
Assignments in
Teams:
- Make
presentation
for week 9
PT+BM:
2x(2x(3x60”))
8
9
Mid Term Test
Students
can
understand the
cash
flow
analysis to get
an overview if
business activity
with
special
emphasis
on
operations and
understand
some
of
1.
2.
3.
4.
5.
6.
Explain the relevance of cash flows in
analyzing business activities.
Describe the reporting of cash flows by
business activities.
Describe the preparation and analysis of the
statement of cash flows.
Interpret cash flows from operating activities.
Analyze cash flows under alternative
company and business conditions.
Describe alternative measures of cash flows
and their usefulness.
14
Cash Flow
Analysis
Presentation by
students
Chapter 7
Textbook
page
Self-Directed Learning
416 - 435
Exercises and
problems from
Power
textbook
point in
E7-5
Teams
E7-9
files
TM: 3x50”
Assessment:
- Students
presentation
- Exercises,
and
problems
from
textbook
- Case
alternative
measure of cash
flow.
Assignments in
Teams:
- Make
presentation
for week 10
Small Group
Discussion,
Cooperative Learning
Case for Small Group
Discussion and
Cooperative Learning
in Teams file:
Case 7
PT+BM: 2x(3x60”)
10
Students
can
understand the
analysis
of
return on capital
investment and
explain
the
diversity
of
measurement.
1.
2.
3.
4.
5.
6.
7.
8.
Describe the usefulness of return measures
in financial statement analysis.
Explain return on invested capital and
variations in its computation.
Analyze return on net operating assets and
its relevance for analysis.
Describe disaggregation of return on net
operating assets and the importance of its
components.
Describe the relation between profit margin
and asset turnover.
Analyze return on common shareholders’
equity and its role in analysis.
Describe disaggregation of return on
common shareholders’ equity and the
relevance of its components.
Explain operating and financial leverage and
how to assess a company’s success in using
leverage to increase returns.
15
Analysis of
Capital
Investment
Returns
Quiz Chapter 7
Presentation by
students
Chapter 8
Textbook
page
460 - 486
Self-Directed Learning
Power
Exercises and
point in
problems from
textbook
Teams file
E8-5
P8-4
TM: 3x50”
Small Group
Discussion,
Cooperative Learning
Case for Small Group
Discussion and
Cooperative Learning
in Teams file:
Assessment:
- Quiz
Chapter 7
- Students
presentation
- Exercises,
and
problems
from
textbook
- Case
Assignments in
Teams:
- Make
presentation
for week 11
Case 8
PT+BM: 2x(3x60”)
11 & 12
Students
can
understand
about
forecasting and
analysis of pro
forma financial
statements.
1.
2.
3.
4.
Describe the importance of prospective
analysis.
Explain the process of projecting the income
statement, the balance sheet, and the
statement of cash flows.
Discuss and illustrate the importance of
sensitivity analysis.
Describe the implementation of the
projection process for valuation of equity
securities.
Prospective
Analysis
Quiz Chapter 8
Presentation by
students
Self-Directed Learning
Exercises and
problems from
textbook
P9-1
P9-2
P9-3
TM: 2x(3x50”)
Small Group
Discussion,
Cooperative Learning
Case for Small Group
Discussion and
Cooperative Learning
in Teams file:
Case 9
16
Chapter 9
Textbook
page
506 - 520
Power
point in
Teams
files
Assessment:
- Quiz
Chapter 8
- Students
presentation
- Exercises,
and
problems
from
textbook
- Case
Assignments in
Teams:
- Make
presentation
for week 13
PT+BM:
2x(2x(3x60”))
13
Students
can
understand the
liquidity and the
translation tool
of analysis by
looking
at
various aspects.
1.
2.
3.
4.
Explain the importance of liquidity, and
describe working capital measures of
liquidity and their components.
Interpret the current ratio and cash based
measures of liquidity.
Analyze operating cycle and turnover
measures of liquidity and their interpretation.
Illustrate what-if analysis for evaluating
changes in company conditions and policies.
Credit
Analysis I:
Liquidity
Quiz Chapter 9
Chapter
10
Presentation by
Textbook
students
page
Self-Directed Learning 542 - 560
Exercises and
Power
problems from
textbook
point in
P10-2
Teams
files
TM: 3x50”
Small Group
Discussion,
Cooperative Learning
Case for Small Group
Discussion and
Cooperative Learning
in Teams file:
Case 10
Assessment:
- Quiz
Chapter 9
- Students
presentation
- Exercises,
and
problems
from
textbook
- Case
Assignments in
Teams:
- Make
presentation
for week 14
PT+BM: 2x(3x60”)
14
Students
can
understand the
problems
of
capital structure
and
its
1.
Explain financial leverage and
its
implications for company performance and
analysis.
17
Credit
Analysis II:
Capital
Structure and
Solvency
Quiz Chapter 10
Chapter
10
Presentation by
Textbook
students
page
Self-Directed Learning 563 - 584
Assessment:
- Quiz
Chapter 10
- Students
presentation
implications
solvency.
for
2.
3.
4.
5.
Describe analysis tools for evaluating and
interpreting capital structure composition
and for assessing solvency.
Analyze asset composition and coverage for
solvency analysis.
Explain earnings coverage analysis and its
relevance in evaluating solvency.
Describe capital structure risk and return
and its relevance to financial statement
analysis
Exercises and
problems from
textbook
P10-7
TM: 3x50”
Power
point in
Teams
files
Small Group
Discussion,
Cooperative Learning
Case for Small Group
Discussion and
Cooperative Learning
in Teams file:
Case 11
-
Exercises,
and
problems
from
textbook
Case
Assignments in
Teams:
- Make
presentation
for week 15
PT+BM: 2x(3x60”)
15
Students
can
understand the
profit
based
analysis
that
focused on the
durability
assessment of
earnings
and
earnings power.
1.
2.
3.
4.
5.
Analyze
earnings
persistence,
its
determinants, and its relevance for earnings
forecasting.
Explain recasting and adjusting of earnings
and earnings components for analysis.
Describe equity valuation and its relevance
for financial analysis
Analyze earning power and its usefulness
for forecasting and valuation.
Explain earnings forecasting, its mechanics,
and its effectiveness in assessing company
performance.
18
Analysis and
Equity
Valuation
Quiz Chapter 10 & 11
Chapter
11
Presentation by
Textbook
students
page
Self-Directed Learning 616 - 637
Exercises and
Power
problems from
textbook
point in
E11-2
Teams
files
TM: 3x50”
Small Group
Discussion,
Cooperative Learning
Assessment:
- Quiz
Chapter 10
& 11
- Students
presentation
- Exercises,
and
problems
from
textbook
- Case
Case for Small Group
Discussion and
Cooperative Learning
in Teams file:
Case 12
PT+BM: 2x(3x60”)
16
Final Term Test
Approved by:
Head of Accounting Department
Jakarta, August 2020
Course Coordinator
Friska Firnanti, SE., Ak., M.M., M.Ak., CA.
Silvy Christina, SE., Ak., M.Ak., CA
19
ATTACHMENT
a.
b.
Assignment Guide
Grading Scale for Quiz and Examination
20
ASSIGNMENT GUIDE
EXERCISES AND PROBLEMS FROM TEXTBOOK
Course (credits)
Semester
Assignment number
Assignment name
Assignment objective
Assignment deadline
Collection day
Assignment detail
:
:
:
:
:
:
:
:
Criteria of assessment
:
Financial Statement Analysis (3 Credits)
5
1
Answer exercises and problems from textbook
Students can master topic of course each week
Every next week
Every next week
 Reread topic of course that has been delivered in each
week
 Do exercises and problems by handwritings in paper, scan
and upload the file
 Collect assignments to lecturer in Assignment features in
Teams
 More correct and accurate, it is better
 More neat and complete, it is better
 Marks are given according to each exercise or problem
solution points
 Final assessment is done with an average grade from all
assignment
21
ASSIGNMENT GUIDE
THE CASES
Course (credits)
Semester
Assignment number
Assignment name
Assignment objective
Assignment deadline
Collection day
Assignment detail
:
:
:
:
:
:
:
:
Criteria of assessment
:
Financial Statement Analysis (3 Credits)
5
2
Answer the cases
Students can master topic of course each week
Every next week
Every next week
 Reread topic of course that has been delivered in each
week
 Do exercises and problems by handwritings in paper, scan
and upload the file
 Collect assignments to lecturer in Assignment features in
Teams
 More correct and accurate, it is better
 More neat and complete, it is better
 Marks are given according to each exercise or problem
solution points
 Final assessment is done with an average grade from all
assignment
22
ASSIGNMENT GUIDE
PRESENTATION
Grade
Poor
Score
<41
Fair
41-55
Good
56-70
Very good
71-85
Excellent
>85
Poor
<41
Fair
41-55
Good
56-70
Very good
71-85
Excellent
>85
Poor
<41
Fair
41-55
Good
56-70
Very good
71-85
Excellent
>85
Indicator
There is no clear organization. Facts are not used to
support statements.
Focused enough but the evidence is insufficient to
use it in draw a conclusion.
The presentation has a focus and presents some
evidence that supports the conclusions.
Well organized and present convincing facts to
support conclusions.
Organized by presenting
facts supported by examples
which has been analyzed according to the concept.
The contents are inaccurate or too general.
Audiences don't learn anything or are sometimes
misleading.
The contents are less accurate, because it is not
there is factual data, it doesn't add up audience
understanding.
The contents are generally accurate, but not
complete. Audiences can learn some implied facts
but they don't add new insights to the topic.
Fill accurately and completely. Audiences add new
insights to the topic.
The contents are able to inspire the audience to
develop the mind.
The presenter is anxious and uncomfortable, and
reads various notes rather than talks. Audiences are
often ignored. Not eye contact occurs because the
presenter looks more at the blackboard or screen.
Based on the record, no ideas developed outside
the notes, monotonous sound.
In general, the presenter is calm,
but in a flat tone and quite often depends on a note.
Sometimes contact eyes with the audience ignored.
The presenter is calm and uses the right intonation,
speaking without being dependent on record, and
interact intensively with the audience. The presenter
is always eye contact with the audience.
Speak with enthusiasm, transmit enthusiasm and
enthusiasm to the audience.
23
Aspect
Organization
Content
Presentation
style
GRADING SCALE GUIDELINES
QUIZ AND EXAMINATION
Course (credits)
Semester
:
:
Financial Statement Analysis (3 Credits)
5
Description of expected answers
Do not answer
Correct calculation/choice, but lack of explanation
Wrong calculation/choice, but good explanation
Both calculation/choice and explanation are perfect
24
Scoring
0%
30%
50%
100%