master course syllabus - UAH - Business

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The University of Alabama in Huntsville
Course Approval Form
College: Administrative Science
Course Number: ACC603
Undergraduate
Graduate X
Department or Program: Accounting
Course Title: Financial Statement Analysis
Credit Hours: 03
New Course X
Course Change
Course Deletion
Fee Change 10
Effective Date Fall 1999
Catalog Description: A study of the concepts and techniques of financial statement analysis,
together with related institutional background. Topics consider, in brief, include elements of
financial statements, basics of analysis, short and long-term debt paying ability, analysis of
profitability, problems in analyzing specialized industries, forecasting, business valuation, and
equity security analysis. Case analysis is used to integrate theory with decision making.
Personal computers are used as a supporting technique.
Prerequisites: ACC311 or ACC602 and FN601 or equivalent.
Grading System: Letter (A-F) X
Satisfactory/Unsatisfactory (S-U)
Pass/Fail (P/F)
For course changes, give justification for changes to an existing course
Approvals:
___________________________________________________________________________
Department Chair
Date
___________________________________________________________________________
College Curriculum Committee
Date
___________________________________________________________________________
College Dean
Date
___________________________________________________________________________
Undergraduate Curriculum Committee
Date
___________________________________________________________________________
Graduate Dean
Date
___________________________________________________________________________
Provost
Date
Distribution: Provost, Dean, Department, Scheduling, Undergraduate Advising or Graduate Studies
COMPLETE FOR NEW COURSE OFFERINGS
Compare with existing catalog offerings, with justification if apparent overlap:
A brief introduction to financial statement analysis is provided in ACC600 and FN601. Neither
provide comprehensive of topic.
Course(s) for which this course is a prerequisite: None
Is this course part of a program (college) core? No
Is this course part of a new major or minor? No
Is this course part of an accreditation requirement? No If so, discuss content requirement and any
faculty affiliation requirement:
Discuss demonstrated value of course. If appropriate, discuss previous offering in the form of
special topics courses and enrollments. Discuss academic justification (for example: is the course
a traditional offering at other universities).
MAcc curriculum specifies a requirement for two 600 level accounting electives. We need to offer
a minimum of two such electives each year. Because of faculty interests and staffing
requirements, we only have the capability of offering one of the existing two on a regular basis.
This will be the second regularly scheduled 600 level accounting elective. At other universities,
financial statement analysis is one of the most popular graduate accounting courses for majors
other than accounting. Hence, it will help the MSM program.
Attach a detailed syllabus giving an overview and detailed outline of topics to be covered,
including narrative description, course goals and structure (breadth or depth, analysis, design,
laboratory): See attached master course syllabus.
Textbooks Typical:
Gibson, Charles H., Financial Statement Analysis: Using Financial
Accounting Information, 7th edition, South Western Publishing Co., 1998.
Palepu, Bernard, & Healy, Business Analysis and Valuation: Using
Financial Statements, South Western Publishing Co., 1996.
Intended Instructors: Folami
Implications for faculty workload (e.g. what other courses will be offered less frequently or
dropped):
ACC311 will be offered in each summer rather than each fall. ACC603 will be offered each fall.
Implications for facilities (are new facilities required; do new facilities necessitate a new course):
None.
First semester to be offered: F1999
Frequency of offering: Once a year.
Provision for review: Continuous by course instructor and department chair.
MASTER COURSE SYLLABUS
Date:
February 2002
Course Number:
ACC603
Course Title:
Financial Statement Analysis
Instructor(s):
Kile
Typical Textbooks:
Penman, Financial Statement Analysis & Security Valuation, Irwin
McGraw Hill, 2001
Catalog Description: A study of the concepts and techniques of financial statement analysis,
together with related institutional background. Topics consider, in brief,
include elements of financial statements, basics of analysis, short and longterm debt paying ability, analysis of profitability, problems in analyzing
specialized industries, forecasting, business valuation, and equity security
analysis. Case analysis is used to integrate theory with decision making.
Personal computers are used as a supporting technique.
Prerequisites:
Completion of all MAcc program prerequisites or ACC602 or equivalent
and FN601.
MASTER COURSE SYLLABUS
ACC603
February 2002
Subject Matter: (based on 14 two hour and forty minute sessions)
Item
1. In-depth review of the Balance Sheet
Sessions
1
2. In-depth review of the Income Statement
1
3. Introduction to analysis and comparative statistics
1
4. Case analysis
1
5. Short-term liquidity
1
6. Long-term liquidity
1
7. Analysis of profitability
1
8. Review and analysis of the Statement of Cash Flows
1
9. Business Strategy Analysis
1
10. Cover problems in analyzing specialized industries
1
11. Prospective Analysis: Forecasting
1
12. Prospective Analysis: Valuation based on Discounted Cash Flows
1
13. Prospective Analysis: Accounting Based Valuation Techniques
1
14. Equity Security Analysis
1
Cases: Extensive use of cases in every session.
Computer Usage: Spreadsheet, Word-Processor and Valuation Software.
Oral and Written Communication:
Group case presentations
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