Financial Statement Analysis and Budgeting 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 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%)