Financial Statement Analysis and Budgeting

Bachelor of Management

International Recognition

Details: Category: Bachelor of Management courses; By FEB Student Affairs; 30.Jul.2022

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)	Nugroho Sasikirono, SE., MM Muhammad Madyan, Dr., SE., M.Si., M.Fin I Made Sudana, Drs. Ec., MS Chorry Sulistyowati, SE., M.Sc Made Gitanadya Ayu Ariani, SE., MSM
Learning outcomes of the course unit	After completing the 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 discussions: 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%)